Valley County proposes $42.27 million FY2026 budget, plans new positions as levy hits maximum

Valley County officials presented a proposed $42,272,588 fiscal year 2026 budget at a public hearing Aug. 27 and said the county will levy the full 3% tax limit plus allowable new-construction revenue — a total levy capacity of $10,516,531 — to cover existing operations and several newly requested positions.

Clerk Miller, speaking for the clerk’s office, said the county’s new-construction value for the year was $259,433,624 and that the statutory 3% limit translates into $301,169; combined with $209,656 in new-construction capacity, the county’s additional levy authority is $510,825. “Based on the proposed budget, Valley County will need to levy all of those available dollars to fund the existing budget for fiscal year 2026,” Clerk Miller said.

Why it matters: county leaders said salary and staffing are the largest portions of the budget and that the levy increase and new-construction allowance are required to fund both existing commitments and the new personnel the departments requested.

County staff described five new positions included for FY2026: a fire mitigation assistant for the County Fire Mitigation Department; a deputy patrol and a communications deputy (converted to communications lead) for the Valley County Sheriff’s Office; a part-time recreation position for the Valley County Recreation Department; and an appraiser for the Valley County Assessor’s Office. The clerk’s office also budgeted a payroll specialist after the county moved to a biweekly payroll schedule. Several existing positions were proposed for conversion (for example, patrol corporal to patrol sergeant and detention deputy to detention corporal) and a facility technician position requested certification in HVAC for buildings-and-grounds work.

Kirk Miller, a county commissioner, told the public that new position requests must align with the county’s strategic plan and demonstrate how they make county services “more transparent, accountable, and responsive to the public.”

Officials said funding for the positions will come from a mix of the levy increase, remaining cash balances and grants. Clerk Miller said the fire mitigation assistant will be “a lot of that… funded out of grants,” while the part-time recreation position will initially be covered by property-tax levy dollars until revenue from a local event (referred to as “the horse thief”) is collected.

The budget packet presented to commissioners breaks levy requests into funds: general fund $8,044,957; airport $28,250; district court $650,574; health district $251,718; fairgrounds $60,000; revaluation $836,935; weeds $255,276; tort (insurance) $380,321; and veterans memorial $8,500 — totaling the $10,516,531 levy capacity. Clerk Miller said the county’s proposed overall budget is larger because many funds are supported by nonproperty-tax revenue and remaining cash: “Our budget is $42,000,000,” she said, “we get it from different sources.”

County staff also reviewed projected revenue and remaining cash: projected revenue $16,553,104 and cash forward of $11,229,795 (which includes ARPA and LACTF balances that have not been fully expended). The clerk’s office calculates property-tax impacts using the net taxable market value; staff reported a net taxable market value of $12,735,086,991, which yields a levy rate of 0.0008257992, or about $82.57 per $100,000 of taxable value — roughly $2 lower than the prior year’s per-$100,000 burden, the clerk’s office said.

Capital and grant items: the county’s capital improvement committee reviewed requests (the county requires a capital improvement form for projects exceeding $25,000) and recommended several items, with road and bridge requests comprising the majority. The clerk’s office also presented proposed uses of existing Title 3 funds — $50,000 for Valley County Firewise grants, $25,000 for community Firewise education and outreach, and $49,000 for a continued mobile risk assessment — while noting the county does not expect additional Title 3 funding for the following fiscal year unless the program is approved by the legislature.

The Aug. 27 hearing was limited to public comment; no members of the public spoke. Clerk Miller said the board will consider formal adoption by resolution, plus final approval of the new positions and proposed salaries, at the commissioners’ meeting next week.

The clerk’s office and department heads reviewed requests through budget workshops between May 17 and Aug. 6, and county staff thanked Human Resources Director Mike Savoy for conducting market analyses and helping establish appropriate pay scales for requested positions.

Budget staff emphasized the county’s fiscal posture: officials said a sizable portion of expenditures are salaries, that the county has been increasing compensation to reduce turnover, and that maintaining several months of reserves remains a priority for unexpected events or disasters.

Clarifying details: the proposed levy total to be collected is $10,516,531; proposed FY2026 budget total $42,272,588; net taxable market value $12,735,086,991; projected revenue $16,553,104; remaining cash/cash forward $11,229,795; 3% levy increase amount $301,169; new-construction levy capacity $209,656; capital project threshold $25,000; Title 3 proposed allocations $50,000 (Firewise grants), $25,000 (education/outreach), $49,000 (mobile risk assessment).

What’s next: the board will consider budget adoption and final personnel approvals at its next meeting; no final appropriations or salary changes were adopted at the Aug. 27 public hearing.