Jackson County supervisors hold public hearing on maximum property tax levy as staff outlines a net 9¢ change

Jackson County held a public hearing on March 26 to set the maximum property tax levy for fiscal year 2027; county auditors told the Board of Supervisors the countywide tax rate would fall by roughly $0.09884 (about 9¢ per $1,000) while growth in assessed valuation would raise county tax dollars by about $304,102.

Shelley, a representative from the county auditor’s office, told the board that “the countywide rate went down 0.09884 cents per thousand” and explained the arithmetic that resulted in a roughly $304,102 increase in tax dollars because of higher overall valuation. She also described offsetting movements in rural and supplemental rates: the rural supplemental rose while other rural elements fell, producing mixed effects for different taxpayers.

Board members and staff spent most of the hearing explaining why the numbers look confusing to the public. One board member noted the county’s public notice mailer is difficult to read and said, “Last year, this mailer cost Jackson County $6,389.65. This year's mailing cost Jackson County $6,843.77,” calling attention to the county bearing the mailing expense even though the notice covers city and school levies as well. Supervisors and staff said legislators had discussed revising the state notice and levy rules because many readers — including some legislators — find the notice hard to interpret.

Discussion focused on factors the state uses to limit local levy growth and how tax increment financing (TIF) expirations and treatment of new construction alter valuations reported to the state. Several board members raised concerns that the state’s growth limits restrict the county’s ability to recover cost increases. As one supervisor put it, the changes have produced “a shell game” in which expenses moved between budget categories to comply with statutory levy limits.

The chair reminded the public that the hearing’s purpose was to set the maximum levy the board would advertise; the board may lower the levy before final adoption but cannot raise it above the advertised amount. A member of the public joined late and was welcomed; staff confirmed the assessor’s office will conduct property inspections through Vanguard personnel and advised residents to verify identification with the courthouse or assessor’s office.

Officials said the proposed county budget will be posted on the county website after the board sets the next public hearing, scheduled for the board meeting next Tuesday; printed copies will also be available at the county office. That subsequent hearing will be the forum to adopt the budget and the final levy.

At the end of the session, a supervisor moved to close the public hearing on the proposed maximum property tax levy for fiscal year 2027; another board member seconded. The chair called for a voice vote, recorded ayes, and closed the hearing. A supervisor then moved to adjourn; the motion carried and the meeting ended.

What happens next: the board will publish the proposed budget online and hold the required budget public hearing next Tuesday, when the board may finalize or lower levy rates but cannot raise them above the limits set at this March 26 public hearing.