Woodbury County supervisors receive FY27 levy options and approve library budget trimmed by reserves

WOODBURY COUNTY, Iowa — The Woodbury County Board of Supervisors on Tuesday received a summary of maximum levy scenarios for fiscal 2027 and approved the county library’s FY27 budget after the library board agreed to apply part of its reserve to lower local contributions.

County finance director Ryan presented levy-rate options showing the countywide levy under a maximum-levy scenario at about 7.301. He told supervisors that under the max-levy example the general basic rate would be 3.70602 and the general supplemental rate would rise from 2.41826 to about 2.78968 while the debt service levy would decline to about 0.8053. "If we go with the max levy rate… the county wide would be 7.301," Ryan said.

The board later heard a presentation from John Chapman, director of the Woodbury County Library, and library board members. Chapman said the library system requested $337,265 for FY27, a roughly 2.5 percent increase from the prior year, and noted heavy use by schools: "Last year, fiscal year, we checked out over 50,000 books… In total, they got about 20,000 books last year through our services," he said.

Chapman and the library board reported an on-hand balance of about $113,000, of which $39,142 are donations or bequests that the board has begun identifying as earmarked. That leaves a net cash balance of roughly $74,116. The library board proposed using half of its undesignated reserve to reduce the FY27 request to member governments.

Supervisor Ong moved to receive the library budget with a reduction of $74,116.22, and Supervisor Bittinger seconded. The board approved the motion unanimously.

Discussion focused on whether donated funds should be treated as part of the library’s operational reserve and whether some nonparticipating towns and school districts that benefit from library services should contribute. Supervisor (unnamed) said donations "should stay there until they find a home for a meaningful use," and another supervisor argued the county should not treat donations as flexible reserves sent by taxpayers.

The finance presentation and the library’s reserve action were procedural steps in a larger series of budget hearings and data filings; the auditor noted March 5 as the deadline for entering maximum amounts into the Department of Management so tax notices can be prepared for the March mailing. The board did not set final levy rates at Tuesday’s meeting; staff said further public hearings are scheduled as part of the normal budget process.

What’s next: The board will continue public hearings on debt-certification and capital-improvement financing next week, after which final levy decisions and the public hearing on the budget will be scheduled.