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Douglas County adopts 2026 levy and budget; four department budgets approved
Summary
Douglas County officials held a truth-in-taxation hearing, reviewed revenue drivers (property taxes ~50%, state grants ~23%), and approved four departmental budgets plus the county-wide 2026 levy and budget by roll call.
Douglas County finalized its 2026 spending plan after a public budget hearing and a series of roll-call votes.
At the start of the meeting, a county official identified in the record as Vicky (referred to in the transcript) explained the hearing’s purpose: “to talk about the county budget and the county’s levy,” and described the property-tax notice and appeal schedule, saying parcel-specific truth-in-taxation notices are mailed in mid-November and valuation notices arrive each spring.
Jill Frizzell, finance director for Douglas County, presented the budget overview and revenue mix for 2026. Frizzell said property taxes account for “around 50% of the budget,” with state grants roughly 23% and federal grants about 8%. She told the board the county’s largest expense categories include highways and streets, public safety (including the sheriff’s office, jail, drug task force and E911 dispatch), human services and general government functions. Frizzell also noted the county’s half-percent local transportation sales tax, which she described as funding county road projects and paid by local shoppers and visitors.
No members of the public spoke during the allotted public comment period.
Following the presentation, the board considered a set of resolutions establishing department budgets and then moved to adopt the county levy and budget for 2026. The board approved the following actions (motion language as recorded in the meeting):
- Resolution 25-101: County attorney 2026 proposed budget — motion to approve; roll call recorded Yes votes from Schmidt, Kalina, Rapp, Wei and Meyer; motion carried.
- Resolution 25-102: County auditor/treasurer 2026 proposed budget — motion to approve; roll call recorded Yes votes from Kalina, Rapp, Wei, Meyer and Schmidt; motion carried.
- Resolution 25-103: County recorder 2026 proposed budget — motion to approve; roll call recorded Yes votes from Rapp, Wei, Meyer, Schmidt and Kalina; motion carried.
- Resolution 25-104: County sheriff 2026 proposed budget — motion to approve; roll call recorded Yes votes (including Wade, Meyer, Schmidt, Kalina and Rapp); motion carried.
The board then voted to adopt the 2026 county levy and, subsequently, the county’s 2026 budget; both measures passed by roll call.
The meeting adjourned after the final votes.
What the meeting did and didn’t decide: the board formally adopted departmental budgets (county attorney, auditor/treasurer, recorder, sheriff), the county-wide levy and the full 2026 county budget. The presentation clarified how valuation notices and appeal opportunities are scheduled but the board did not address parcel-specific property-value disputes in the hearing; attendees were directed to the Assessor’s office for property-specific questions.
Next steps and contact: staff and commissioners listed contact numbers in the presentation packet for follow-up questions; the transcript records that staff offered to take names and numbers after the meeting to schedule individual appointments with the Assessor’s office.
