Supervisors set property tax hearing and discuss FY27 budget trade-offs, bonding for radio system and election equipment

Black Hawk County supervisors on March 10 scheduled a public hearing for March 24 on the proposed FY2026-27 maximum property tax levy and spent the meeting's work session reviewing levy-rate calculations, taxpayer impacts and capital financing options including possible bonding for the county public safety radio system and election equipment.

Tim Jemison, real estate tax manager in the auditor’s office, explained that the statutorily required property-tax budget statements will be mailed by March 15 and that the state is using an assumed 10% assessment increase in notices this year; that assumption inflated published examples, the auditor said, and individual taxpayers may see different changes because revaluations vary by property.

Finance staff (Michelle) said the county uploaded its initial budget to the Department of Management on time and that the published maximum levy in this draft would raise the countywide rate from about 5.57 to roughly 5.63724. She walked supervisors through example impacts by class (urban residential ~4.17% in one estimate, rural residential ~5.45%, commercial ~2.32%) and explained options to use general or rural fund balance to reduce those increases.

The board debated several budget options. A supervisor moved to increase the assessor-support fee to $8,000 to cover rising IT support and subscription costs; IT staff explained that the county hosts certain software and provides tech support to assessor systems, and the board approved the adjustment by roll call. Supervisors also voted to place a $28,500 animal-control levy in the rural basic levy after discussion about service area and billing complexity.

On capital financing, staff presented a preliminary plan for a multi-year replacement of the public safety radio system, with an illustrative principal of about $12.5 million over 10 years and earlier-year infrastructure needs. Given warranty and parts concerns, staff asked for direction; supervisors authorized staff to begin paperwork for pre-levy hearings so the county could preserve the option to issue bonds (the board directed paperwork for eligible capital, including $1 million for election equipment and other FY27-FY28 projects, with motions to start the required hearing/levy process).

Why it matters: The decisions and direction given on March 10 shape the county's choices ahead of the final budget adoption. Advertising the levy hearing and starting pre-levy paperwork preserves options to cover capital needs by bonding and affects the timeline for any adjustments before the April certification deadlines.

What’s next: The county will publish the required notices, hold a separate levy hearing at 9 a.m. March 24, and continue to refine budget choices in follow-up meetings.