Keith County adopts 2025–26 budget, sets property-tax request after public hearing

The Keith County Board of Commissioners adopted its 2025–26 budget and approved a property-tax request of $5,864,774.07 following a public hearing that the board opened Sept. 17 and kept focused on budget items.

The board voted to adopt the budget and appropriations for fiscal year July 1, 2025, through June 30, 2026, and then approved a resolution setting the county's property-tax request for 2025'26 at $5,864,774.07, which the county clerk's materials show is different from last year's tax asking of $5,515,354.84. The board also recorded that the county's total assessed value changed by 9.58 percent and said the proposed tax rate would be 0.215106 per $100 of assessed value (down from last year's 0.221676). The board said that a published 98.15 percent increase in the operating budget figure reflects changes in nonproperty revenues and is therefore misleading without context.

Why it matters: the board must adopt a budget and set a property-tax request each year under Nebraska law so county departments can spend during the coming fiscal year and clerks can report levy information to the state. The figures adopted determine the county's share of property-tax bills that will be mailed to property owners.

Key facts and votes

- The board opened a statutorily required public hearing to set the final tax request, conducted related budget proceedings, and later closed that hearing before moving into regular business.

- Resolution adopting the county budget and appropriations for fiscal year 2025'26: motion carried. Motion made by Commissioner Irvin; second by Commissioner Wortman. Roll-call votes recorded as Yes from Schroeder, Anderson, Wortman, Irvin and Crandall; outcome: approved.

- Resolution setting the 2025'26 property-tax request at $5,864,774.07: motion carried. Motion made by Commissioner Irvin; second by Commissioner Schroeder. Roll-call votes recorded as Yes from Wortman, Anderson, Schroeder, Irvin and Crandall; outcome: approved.

What the board discussed

County staff and commissioners spent time during the hearing clarifying published levy figures and the difference between the county's operating budget line items and the property-tax request. County staff told the board that a figure published in the budget packet for last year's levy had been printed incorrectly and that a minor correction would be filed with the state so the public record matches the board's actions. The staff member explained this was a technical correction and would not require republishing the entire notice.

Board and staff also explained that the very large percentage increase shown in one operating-budget line was driven largely by once-only and nonproperty revenues (for example, ARPA and similar receipts) and therefore did not translate into a corresponding property-tax increase. A commissioner asked about the mechanics of "unused property-tax request authority" and whether using that authority would automatically count against the county the following year; staff said it does and recommended caution.

Public-participation rules and schedule

Board members reiterated that the hearing was limited by statute to budget and tax-request topics and noted the county's practice of keeping budget hearings open for a minimum of 20 minutes and preferably half an hour to allow for public comment on budget items. No formal amendments to the adopted resolutions were recorded during the meeting.

What happens next

A certified copy of the resolution setting the property-tax request will be forwarded to the county clerk and the state as required; the county clerk's paperwork must be filed by Oct. 15, 2025. County staff said they would send corrected levy wording to clerks and shepherd the minor correction filing with the state so the published records match the final adopted numbers.

Quotes

"This is the hearing to set the final tax request," said a board member at the meeting opening, stressing that the public hearing was constrained to tax/budget matters.

"We'll just have to run a minor correction," a county staff member said after identifying an incorrect levy figure in the packet and explaining the steps to correct it with state filing.

Ending

The board completed the budget- and tax-related business and then proceeded into its regular meeting agenda. The adopted budget and tax request will be posted and forwarded to the county clerk and the state per Nebraska statutory requirements.