Black Hawk County board advances FY2027 budget framework, approves library increase and personnel change

The Black Hawk County Board of Supervisors on Feb. 24 advanced several budget decisions as part of a multi-hour work session, voting to adopt revenue assumptions and to approve targeted spending and personnel changes ahead of the formal budget upload.

The board approved a local-option sales-tax revenue projection of $4,250,000 for fiscal 2027 and discussed allocating a proposed $2.50 local-option increment split between the rural fund and local road uses. Michelle (Presenter, speaker 6) told the board that casino-related receipts and local-option collections were stronger in the first half of fiscal 2026 than in prior years, and that the draft assumptions reflected that trend. "If I double that assuming we continue at the same rate, that would take us to 416,000," she said, noting uncertainty around a casino opening tentatively scheduled to open mid-budget year.

The board also approved a motion to increase the sheriff’s deputy portion charged to the rural fund from 80% to 85%, a change supervisors said would move roughly $90,000 between levy buckets and help narrow the county’s tax-asking gap.

Library funding drew extended discussion. Presenter (speaker 6) laid out options including maintaining the current total of $210,824 or increasing funding to meet the state average per capita contribution. "They requested $221,816 ... I also have 1 an option on here to maintain the current level of funding which is $210,824," the presenter said. After debate, a motion to increase library funding by 3% was made and passed by roll call.

On personnel, the board approved a reclassification recommended by the Board of Health: converting an information analyst position to an administrative medical assistant, which officials said will save $44,169 annually. "That reclassification, the dollar amount there is what again? ... 44,169," a supervisor said during roll call discussion; the reclassification passed by roll call.

Other formal actions taken during the meeting included: - Awarding a contract for pavement markings (Project L7626) to Iowa Plains Signing for $177,471.52 after the low bidder withdrew; the engineer’s estimate had been $185,867.53. - Authorizing the county engineer to sign contract documents and to file the contractor’s bond and insurance. - Directing the county auditor to advertise a March 10 public hearing on proposed Ordinance 77-305 (rezoning request by Rachel Zapata for property at 301 West Marquis Road). - Approving authorization to order (with funding to occur in FY2027) up to $80,000 for Sheriff’s Office handguns and related equipment per the sheriff’s recommendation.

Board members and staff emphasized that several of the budget choices were preliminary and that some line-item adjustments or additional follow-up (including department-level updates and revised worksheets) will be taken up in follow-up meetings. The board set next steps for staff to provide updated worksheets reflecting the motions and directed placement of specified items in the budget upload ahead of the department of management deadline.

Votes at a glance (recorded by roll call in the meeting): - Local-option sales tax projection ($4,250,000): approved (roll-call recorded affirmative votes). - Library funding: 3% increase: approved (roll-call recorded affirmative votes). - Reclassification (information analyst → administrative medical assistant): approved, saving $44,169 (roll-call recorded affirmative votes). - Pavement-marking contract (Project L7626): contract award approved, low bidder withdrawn; award to Iowa Plains Signing at $177,471.52: approved (roll-call recorded affirmative votes).

Next steps: staff will produce updated worksheets reflecting these board directions; several items were left for further discussion, including contract language for library agreements and other program-funding decisions.