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Black Hawk County supervisors weigh using fund balance, tax changes and staff requests in FY27 budget work session
Summary
In a lengthy March 3 work session, Black Hawk County supervisors reviewed FY27 budget options including using approximately $300,000 from general supplemental and $94,885 from rural fund balances to lower tax asks, discussed potential bond issuance for capital projects and debated delaying or funding staffing and equipment replacements.
The Black Hawk County Board of Supervisors spent the bulk of its March 3 meeting on the fiscal year 2027 budget, weighing whether to use fund balance to reduce next year’s tax ask and how to fund several personnel and capital priorities.
Finance staff summarized a draft budget that, with the adjustments discussed at the meeting, would reduce the immediate shortfall to roughly $4,445. “With the decisions that were made last week, we would end up with only $4,445 left in the hole, so to speak,” Michelle told the board while walking through a spreadsheet of line items and fund balances. Staff presented options including applying $300,000 from the general supplemental fund and $94,885 from rural reserves to…
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