County Administrator Steve Larson told the Clay County Board of Commissioners that half‑cent sales tax receipts have shown steady collections over the last four months though a few months dipped versus last year, and that if receipts match 2024 the county would be near $4.6 million for the program. Larson reminded commissioners the half‑cent sales‑tax bond repayment schedule mirrors the original 2018–2038 timeframe following a recent refinance.

Why it matters: The half‑cent sales tax and departmental revenues feed the county’s capital and operating plans. Larson’s update is part of the lead‑up to finalizing the 2026 budget; the board will conduct truth‑in‑taxation procedures on Dec. 16 and expects to finalize the budget on Dec. 23.

Key points from the presentation: Larson reviewed departmental expenditure rates and cited areas of variance: public defenders and public health showing lower expenditures (largely timing and turnover), motor vehicle revenues ahead of expectations (shorter wait times and increased service windows), and technology services near expected internal renewals. Road and bridge expenditures were at about 79% of expected levels, in part due to project timing and lower fuel costs earlier in the year.

Timing and classifications: Commissioners asked why some abatement and EDC payments appeared unutilized on the report; Larson explained that abatements are paid as a one‑time end‑of‑year payment and confirmed the EDC had requested funds to be paid in December and the EDC had received its payment though the report layout was confusing. Commissioners asked staff to separate line items to reduce confusion going forward.

Levy and COLA: Larson said the current levy figure in the packet is 4.66 percent and that the county is working on final COLA adjustments; the board’s current COLA assumption is 3 percent pending contract adjustments and final decisions later in the budget cycle.

Next steps: Larson said staff can produce an updated budget summary within two weeks if the board requests it, but final year‑end numbers may not be available until March or April. Truth‑in‑taxation and the next board meeting will be used to finalize levy and COLA decisions.