The Scott County Board of Commissioners voted Dec. 16 to set the county's 2026 gross levy at $104,920,829, which, after $8,240,505 in certified property tax aids, results in a net levy of $96,680,324, and to adopt the county's 2026 operating and capital budgets.
County budget presenter Danny told the board the 2026 budget was "more so than any budget I've been here for, has been driven by legislative actions," pointing to state and federal changes that shift administrative and benefit costs onto counties. Staff identified more than $713,000 in near‑term cost shifts and roughly $884,000 in contract inflation as part of the drivers behind the levy increase.
The action matters because Scott County officials said the budget reflects substantial uncertainty created by recent state and federal legislative changes. Danny told commissioners the county built in contingencies — including a $1 million levy contingency and set‑aside fund balance targets — to manage unknowns related to SNAP and Medicaid work‑requirement changes, paid family leave implementation and other shifts. "We still don't know how some of this legislation is going to be implemented," he said.
Board discussion emphasized competing priorities. Several commissioners said they were frustrated by state unfunded mandates that increase local costs, while others noted a significant portion of the levy supports core public safety and court‑related functions. One commissioner said the county must continue pressing legislators in St. Paul to fund programs instead of shifting costs to property taxpayers.
Staff also presented a four‑year financial forecast that assumes limited revenue growth and anticipates continued pressure from contractual increases, health insurance costs and potential SNAP and Medicaid cost shifts in later years. To offset some pressure, staff cited new and expanded revenue lines, including maximizing certified community behavioral health center reimbursements, a standalone MNChoices reimbursement change estimated to yield about $400,000, and other program adjustments.
The board approved the levy and the accompanying resolution by voice vote. The budget and capital improvement plan were adopted later in the meeting with a separate motion.
The county plans to monitor implementation of state changes and maintain contingency funding while pursuing legislative relief.