Black Hawk County supervisors debate using reserves to trim 2027 tax increases; approve Pioneer Press change order

The Black Hawk County Board of Supervisors on March 17, 2026 spent its regular meeting largely on a work session about the fiscal 2027 budget, weighing multiple scenarios for using fund balance to reduce next year’s tax collections and discussing long‑range debt tied to a planned public‑safety radio replacement. The board also approved a change order for a county renovation project.

Finance staff reported a recent, one‑time correction to the county’s distribution that boosts the three‑year average by $67,000. "We are receiving a substantial payment and that increases our three‑year average by $67,000," said Michelle, a county finance staff member, who recommended adding that amount into the budget worksheet. She told the board the county’s overall financial position remains solid but cautioned about tradeoffs in drawing down reserves.

Michelle presented nine illustrative options that mix uses of the general supplemental and rural supplemental fund balances. Under one example, using $390,000 of general fund balance would bring total tax‑collection growth down to about…