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County finance outlines levy impacts, equipment funding limits and capital options ahead of FY‑27 budget
Summary
Finance staff told supervisors Dec. 9 that state rollback changes and recent legislation have reduced levy capacity and that counties can no longer finance equipment with general obligation bonds, prompting discussion of fund balance use and prioritization for capital needs.
County finance staff presented a multi‑year budget overview Dec. 9, saying changes in state law and assessed valuation growth materially affect the county's levy capacity and capital financing options.
The presenter noted Black Hawk County's FY‑26 countywide levy of $5.57 and explained how amendments to state rollback and replacement revenue rules (cited senate files and related changes)…
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