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Cass County finance office: 1099s ready, property tax totals reported and special election scheduled Feb. 17
Summary
Finance staff reported year-end close work, accounting methods, property tax billing totals and a Feb. 17 special election for West Fargo Public School District; marriage licenses and ceremony revenues also rose in 2024.
Brandy, who leads Cass County's finance office, told the commission the office has completed 1099s for vendors, is closing fiscal year 2024 under government accounting standards and is preparing for the annual state audit.
Brandy said Cass County uses the modified accrual accounting basis for governmental funds and that county staff will keep the fiscal year open for two additional months "to allow us to account for any accruals or any incoming bills." She noted the county prepares its own financial statements and reported Cass County is the only county in the state that receives the GFOA Award of Excellence in financial reporting.
On property taxes, Brandy reported the county mailed approximately 76,000 property tax bills containing "over $450,000,000 worth of 2025 revenue." She said the Cass County share of that revenue was about $58,700,000. Brandy reported that, as of the most recent count she provided, 37% of those consolidated tax receivables had been collected, which she said equates to roughly $165,400,000 for all taxing jurisdictions and about $21,800,000 for Cass County specifically.
Brandy gave payment dates and penalties required by state law: the discount deadline for early payment is Feb. 18; the first installment is due March 3, 2025; the second installment is due Oct. 15, 2025. She said an accumulating 3% penalty is applied to the first installment on March 1, May 1, July 1 and Oct. 15, and a 6% penalty is placed on the second installment on Oct. 15.
On elections, Brandy said the county is administering a Feb. 17, 2025, special election for the West Fargo Public School District. She said venues and equipment tests are complete, training and public tests are set for Feb. 10, and there will be 14 voting locations. Brandy cautioned that administering a special election can cost the calling entity between $50,000 and $70,000, and those costs are charged back to the entity.
Brandy also reviewed marriage-license and ceremony activity. She said state law limits county charges for licenses and ceremonies and that the county remits a portion of fees to the state. She reported the county increased wedding ceremonies by 44% in 2024 after hiring a marriage coordinator: ceremonies rose from 374 in 2023 to 539 in 2024. Brandy gave 2024 revenue figures: $16,170 from ceremonies, $33,420 from marriage-license fees and $32,418 from certified copies.
Commissioners asked clarifying questions about counts and revenue. Brandy said the finance office will continue work with state auditors in the spring and stand ready to respond to legislative activity affecting property tax and retirement plans.
