Buffalo County adopts 2025–26 budget and sets property tax request

Buffalo County Board of Commissioners · March 1, 2026

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Summary

The Buffalo County Board of Commissioners adopted the fiscal year 2025–26 budget and set a $28,250,456.24 property tax request, raising the proposed tax rate to $0.322408 per $100 assessed value; the board also authorized petty cash funds and approved an agreement for an indirect cost allocation plan.

The Buffalo County Board of Commissioners adopted the county’s fiscal year 2025–26 budget on Sept. 23, 2025, and approved a property tax request totaling $28,250,456.24.

Chairperson Sherry L. Morrow presided over the meeting as Commissioners voted to adopt Resolution of Adoption and Appropriations 2025-58 following a public hearing held Sept. 9. Commissioner Daniel Lynch moved to adopt the budget; Commissioner Bill Maendele seconded the motion, which passed with six “Aye” votes and one member absent (Ronald Loeffelholz).

The Board also passed Resolution 2025-60 to set the 2025–26 property tax request. The resolution lists the General Fund request as $26,400,576.67, a Veterans Fund request of $27,512.38 and a Bond Levy Fund request of $1,822,367.19 for a total of $28,250,456.24. The resolution states the county’s total assessed value differs from last year’s by 11.54% and records a proposed tax rate of $0.322408 per $100 of assessed value; by comparison, the tax rate that would levy the same total as last year would be $0.300782.

In related fiscal actions, the Board authorized petty cash funds for multiple offices under Resolution 2025-59 (including $2,500 for the Sheriff’s Office, $26,500 for the County Attorney, $12,000 for the County Clerk and $5,000 for the Board) and approved a $210,000 budgeted transfer from the General Fund to the Sinking Fund. Commissioners also authorized Chairperson Morrow to sign the Certification Statement with WJE Consulting LLC to prepare the county’s indirect cost allocation plan.

All listed budget and tax resolutions passed by recorded roll call votes of the members present. The Board’s adopted budget will be in effect July 1, 2025–June 30, 2026; the certification of the property tax request is to be forwarded to the County Clerk on or before Oct. 15, 2025.