Board votes to publish budget using fund balance; approves levy scenario (option 7) for public notice
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Summary
After a lengthy work session on fund balances and levy scenarios, supervisors voted to publish a revised FY27 levy scenario (recorded in the minutes as option 7) using county fund balance to reduce the proposed property tax increase; staff will present updated numbers at upcoming hearings.
The Board of Supervisors discussed multiple levy and fund‑balance options during a lengthy budget work session and voted to publish a revised proposed budget that uses assigned fund balance to blunt the property tax increase. Finance staff presented scenario tables showing unassigned and assigned general fund balances and several levy/usage permutations.
Finance staff described the county’s unassigned general fund balance (reported in the packet as $15,131,264 for FY27) and walked supervisors through how assigning funds to specific projects or revenue‑replacement needs changes the percentage of expenses covered by unassigned balance. The presentation included multiple published levy options; supervisors discussed the tradeoffs of using fund balance now versus preserving it for future years if state property‑tax caps change.
Supervisor (mover) made a motion described in the transcript as moving to option 7 — using $300,000 from the general fund and approximately $115,000 from the rural fund to reduce the levy impact. The board called the roll and the motion passed by voice/roll‑call vote. The clerk and finance staff will update the published hearing materials and present revised figures at the next scheduled hearings.
Board members emphasized the uncertainty of pending state legislation affecting property taxes and noted they can revise the adopted levy before the statutory deadline if new state action requires it.
Why it matters: The board’s choice affects the county’s FY27 tax asking and the short‑term use of reserves. Using one‑time fund balance reduces next year’s levy increase but reduces available reserves going forward; supervisors balanced short‑term relief against longer‑term fiscal flexibility.
Next steps: Staff will publish the revised levy scenario for the public hearing, update the packet, and rework the presentation for the next meeting so supervisors and the public can review final figures before final certification.
