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Auditor reports: board approves housing authority appointment and moves TIF amounts into LMI set-asides

Mills County Board of Supervisors · January 27, 2026
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Summary

The board approved a resolution appointing a local resident to the county housing authority (transcript contains inconsistent spelling of the appointee's surname) and authorized transfers of TIF funds—$208,816 (Woodfield) and $387,112 (Ohana)—into LMI subfunds to return the county to compliance and enable future LMI planning.

The Mills County Board of Supervisors approved an auditor’s set of formal actions during the meeting, including a resolution confirming a housing authority appointment and a separate resolution transferring TIF (tax-increment financing) amounts into low- and moderate-income (LMI) housing subfunds.

Auditor Amber Farnham presented a resolution (identified in the packet as '26-05') to formalize an appointment to the county housing authority. In the transcript the appointee’s name appears with inconsistent spellings (‘Linda Ghost’ and later ‘Linda Goose’). The auditor said the appointment term begins in April and is three years; the board moved, seconded and approved the resolution by roll call.

Farnham then presented a corrected agenda item (identified in the record as 26-06) requesting transfers from two active TIF areas into separate LMI subfunds to bring the county into compliance with set-aside requirements. She reported the amounts proposed for transfer were $208,816 (Woodfield) and $387,112 (Ohana). Farnham said moving the funds into LMI subfunds will allow the county to create an LMI plan with its attorneys and then establish a process for developers to apply to use the funds for qualifying projects.

A member of the public asked for historical details about past TIF usage and whether the county was out of compliance; the auditor confirmed the county was out of compliance and offered to provide additional information in follow-up meetings. The board then approved the transfers by roll call. No amendments or specific LMI plan details were adopted at the meeting; Farnham said the accounting transfer is the step needed to get the county back on track.

Board discussion included requests for later follow-up and, in at least one instance, a citizen request that the county provide a historical accounting of TIF activity and clarifications of eligibility and usage criteria for the LMI set-aside funds.