Linn County commissioners vote to exceed revenue-neutral levy by 3.15 mills; budget hearing set for Aug. 25

Linn County commissioners voted to exceed the revenue-neutral property tax rate by 3.15 mills and set a public budget hearing for Aug. 25 at 11 a.m. during a regularly scheduled meeting on July 14.

The change lets the county levy more than the state-calculated revenue-neutral rate while the commission finalizes spending decisions. Scott Clark, the county's budget consultant, told commissioners the extra levy is intended to preserve cash reserves and contingency funds that county staff say would otherwise be depleted by rising costs and one-time items.

"That's why I'm a big believer in the cash carryovers and I encumbered cash," Clark said during a detailed walkthrough of the proposed 2025–2026 budget. He walked the board through projected cash carryover, reserve funds and how interest and grant assumptions affect the county's available operating cash.

Commissioners debated whether to set a hard not-to-exceed levy or to stay at revenue neutral; after discussion they approved a motion to exceed revenue neutral by 3.15 mills and instructed staff to continue refining departmental budgets before the public hearing. The commission scheduled the budget hearing—required by state law—on Aug. 25 at 11 a.m. The hearing will be held during a regularly scheduled commission meeting and a Teams link will be made available for participants.

Scott Clark and county staff noted several options remain to preserve cash, including moving some road-and-bridge levy authority into the general fund, changing contingency allocations, or reclassifying certain reserve lines. Commissioners asked department heads to prepare clearer multi-year capital-outlay plans ahead of the hearing.

Clark and staff will provide updated budget worksheets and documentation to commissioners by the next meeting. The commission also agreed to invite department heads (including the health department) to return with clarifications on line items identified during the workshop.

The board’s decision lets staff continue working on multiple contested items —including the sheriff’s payroll items, road-and-bridge district allocations and a health-department levy question—before the formal hearing. The motion carried with recorded opposition from one commissioner; commissioners directed staff to circulate the revised materials before the August hearing.