The Dunn County Board of Supervisors adopted the fiscal year 2026 budget and tax levy and approved borrowing measures to fund pavement projects and a Judicial Center HVAC upgrade at a meeting on Nov. 11.

The board voted to adopt the $111,000,000 budget after a minor $2 rounding correction was included in the resolution. Chair McCullough asked for and received approval of the corrected motion; Supervisor Steen moved the amendment and Supervisor Bernd seconded. "Dan being on top, it was very helpful," McCullough said during the budget discussion, referring to the county manager's review of the numbers.

Why it matters: the vote finalizes county spending plans and revenue for 2026 and authorizes debt that will be repaid through the county's financing mechanisms. County leaders said borrowing is necessary both to fund an immediate pavement program and to avoid more expensive infrastructure failures.

Key votes and borrowing actions: the board approved a $3,000,000 general obligation note to fund pavement projects and separately adopted a parameters resolution to authorize borrowing of up to $9,500,000 in general obligation promissory notes to replace or upgrade the Judicial Center's HVAC system with a geothermal solution. Dan, the county manager, told supervisors that borrowing over a longer term spreads costs while relying on levy accumulation would require cutting roughly $250,000 per year from operational budgets for 20 years to avoid debt. "Functionally, I don't think it's possible, not while maintaining everything else the county has to do," a board member said during debate.

During discussion on the geothermal borrowing, facility managers and supervisors warned of the risk of catastrophic system failure if the HVAC system is not replaced, arguing that waiting could be costlier than borrowing now. Supervisor Bernd, speaking from facility management experience, said a catastrophic failure would impose immediate, large costs and operational disruption.

What's next: The borrowing resolutions passed on roll call and will move forward with the usual steps for issuing notes and bonds and for public contracting on the construction and replacement projects. The adopted budget and levy set the county's spending framework for 2026.