Black Hawk County officials outline proposed 2026–27 levy; residents press for clearer mailer and appeal options

Black Hawk County finance staff presented the county’s proposed property tax levy for the year ending June 30, 2027, at a special board hearing on March 24, with officials saying the county share of tax collections would increase modestly while residents pressed for clearer explanations of a state-prepared notice and the appeals process.

Michelle Winger, the county finance representative introduced for the presentation, said countywide assessed valuations produced an estimated county asking of about $39.5 million initially and that subsequent board adjustments lowered that request to roughly $39.5 million with an increase countywide of about $1.1–1.2 million. Winger told the board that county taxes account for roughly half of county operating revenue, that salaries and benefits are the largest expense category, and that capital spending in FY26 was elevated because of ARPA-funded construction projects.

Why it matters: The board must hold two hearings and adopt a final budget by April 30 under state law. Residents and businesses who saw large valuation changes in notices want clearer, locally tailored explanations of how state assumptions drive the mailed figures and how to appeal assessed values.

State notice and auditor’s explanation Tim Jemison, real estate tax manager in the auditor’s office, said the mailed notice format and numbers are prepared by the state of Iowa and the auditor’s office is required by law to send them. “This letter is actually prepared by the state of Iowa. They set the format. They determine what’s going to be on here. They actually provide all of the numbers,” Jemison said, and he added the county mailed about 41,000 notices at a cost of about $32,000 this year.

Jemison explained that the front page of the notice shows the county’s current projected collection and the proposed collection figure submitted on March 5; he said the mailed “effective rate” is a hypothetical rate that would collect the same dollar amount as the current projection, not the actual levy the county will adopt.

Valuation effects and sample taxpayer impacts Winger walked through how assessed-value changes, rollback adjustments and state policy changes affect taxpayers. For a sample urban residential property, she projected the county-share increase at about 4.5%—roughly $12 annually per $109,000 of assessed value under the examples shown—while noting rollback percentages and class-specific rules reduce or amplify those effects for different property types.

She also discussed House File 718, a state law that changed how growth and non-TIF valuation increases affect levy caps; she said those statutory rules constrained some levies in FY26 and continue to shape calculations for FY27.

Public comments and business concerns During public comment, residents urged clearer communication and explained how individual assessments can feel disconnected from household budgets. Kevin Scott (537 New 10th Avenue) suggested alternative taxes on certain products rather than raising property taxes and raised concerns about commissary revenue from the jail. Mark Golden (217 3rd Street, Washburn) asked the board about the status of a particular property in Washburn.

Several business owners, including Craig Lafredo, said commercial tax bills had risen substantially and asked staff to explain why the state mailer assumed a 10% commercial increase; Winger and Jemison said the state form uses standardized assumptions (10% for commercial in the mailed example) while county assessor and auditor figures can differ and that the county’s internal calculations use assessor-reported averages (the county assessor reported an average commercial increase closer to ~1–2% for many properties).

Appeals and next steps Staff reiterated that individual taxpayers who dispute their assessed value should pursue the established appeals process with the assessor’s office. Winger and board members said they will continue to review, adjust and reduce the proposed levy where feasible before the final adoption in mid-to-late April and urged residents to contact county staff with questions.

Votes at a glance - Approve agenda: motion carried by voice vote (motion to adopt the meeting agenda). (Motion recorded during opening.) - Receive and place on file: approved publication of the notice of public hearing (published 03/12/2026 in the county paper). Motion carried by voice vote. (Board action recorded mid-meeting.) - Adjourn hearing: motion carried by voice vote; hearing adjourned. (Closing motion.)

What’s next The board said it will hold a final budget adoption meeting in mid-to-late April, with a statutory deadline to adopt the budget by April 30. Officials encouraged residents to contact the assessor’s and auditor’s offices with questions about individual valuations and to engage with the county’s communications team for clearer explanations of mailed notices.

Sources: presentation and Q&A at the Black Hawk County Board of Supervisors special session, 03/24/2026. Direct quotations come from county finance representative Michelle Winger and Tim Jemison, real estate tax manager for the auditor’s office, and from named public commenters.