Linn County adopts FY26 budget amendment, approves family-farm tax credits and zoning exemption

The Linn County Board of Supervisors on Nov. 12 adopted a fiscal-year 2026 budget amendment and the associated amended appropriations resolution after a public hearing that drew no public comment.

Sarah Barrows, identified in the record as the county budget director, confirmed proof of publication and told supervisors the only clarifying revenue change was a timing issue: "the decrease in revenue is due to timing between two fiscal years, not due to DNR fees," she said. After supervisors asked questions and found no public feedback, a supervisor moved to adopt the amendment and the motion passed by voice vote.

On related financial business, Tracy DeYoung, deputy assessor for Linn County, presented the list of 2025 family farm tax credit applications recommended for allowance or disallowance. A supervisor moved to approve the 2025 Linn County family farm tax credit allowances and disallowances and the motion carried by voice vote.

The board also considered a third and final reading of an ordinance amending the county code (chapter 107) to make clear that rezoning land to exclusive-use zoning districts is not subject to the "Lisa Scoring System," as presented by Charlie Nichols, planning and development. Nichols said there were no new public comments since the second reading and recommended approval. The board approved the ordinance on third and final consideration by voice vote.

Each approval was by voice vote and the record does not include roll-call tallies. The adopted appropriations resolution will guide departmental spending for the remainder of the fiscal year and staff will post or distribute updated appropriation tables per standard practice.

Next steps: Finance staff will finalize documentation reflecting the amended appropriations and the clerk will post the adopted ordinance and tax-credit decisions in the official records.