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County counsel and budget staff explain separate RNR and budget hearings, state forms and timing ahead of adoption
Summary
Assistant county counselor and budget staff briefed commissioners on procedural changes for adopting a budget that exceeds the revenue neutral rate, explaining the separate public hearings, state reporting forms that determine mill levy calculations and the near‑term calendar for motions at the budget hearing.
County legal and budget staff on Aug. 19 briefed commissioners on procedural changes and technical constraints that will affect the county’s budget adoption, including how motions at the budget hearing translate into property tax levies.
Thomas (Tom) Henry, assistant county counselor, said the county will separate the revenue neutral rate (RNR) public hearing from the general budget hearing this year. He explained that state statute contains unique procedural language for the RNR: the resolution adopting the revenue neutral rate must be adopted as part of the RNR public hearing and the public hearing must remain open so that the resolution can be adopted within the hearing. The county is separating the two hearings as a best practice and to simplify the adoption sequence for any amendments.
Budget staff overview of state forms and mechanics
Lindsay (budget staff) walked commissioners through the state’s required budget submittal form — the document the Department of Administration uses to validate and record municipal budgets and mill levies. She said the form requires line‑by‑line prior year collections, current year estimates and next year’s budgeted receipts and appropriations by fund. Those figures feed the calculation of the total levy required to fund appropriations once fund balances and non‑appropriated carryforwards are accounted for.
Lindsay emphasized that ad hoc changes during a hearing can have cascading effects on the certified budget numbers and the estimated mill levy. She recommended that commissioners identify desired changes in advance, because if commissioners adopt actions that differ from prepared motions staff will need 20 minutes or more to recompute the certified numbers and return revised motions that reflect the levy and mill levy implications.
Timing and constraints
- Bond spending deadlines: staff reported approximately $14.4 million in bond proceeds (original issuance $13.2M dated Oct. 2, 2024) and explained the 85%/100% spending windows (three and five years) that affect how quickly bond‑funded projects must show progress. - Meeting plan: staff asked commissioners to indicate any deviations from the Envision purchase path before the due‑diligence deadline so staff can prepare the necessary budget and capital motions for the Sept. commission meetings.
Why it matters
Because the state form and statutory mechanics determine certified levies, last‑minute changes at a public hearing can alter the certified mill levy and require technical recalculation; staff urged commissioners to bundle changes where possible and allow staff time to update the certified budget when off‑script votes occur.
Ending
Staff said they will prepare multiple certified budget scenarios ahead of the hearing and that if commissioners propose changes not already compiled, staff will request a short recess to recompute certified numbers and return with the appropriate motions.
