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Van Buren County adopts FY2024 budget amendment, approves FY2025 appropriations and transfer limits
Summary
The board closed a public hearing with no public comment and approved a FY2024 budget amendment, adopted three FY2025 budget resolutions setting departmental appropriations and interfund transfer limits, and set funding percentages for state property tax credits. All recorded votes were 2–0 with Supervisor Richards absent.
The Van Buren County Board of Supervisors approved an amendment to the FY2024 county budget and adopted multiple FY2025 budget resolutions at its June 24 meeting in Keosauqua.
After calling a public hearing at 9:02 a.m., Chairman Dale House said the county had received no oral or written comments following publication in the Van Buren County Register; the board closed the hearing at 9:05 a.m. and voted to adopt the FY2024 amendment. The amendment increased maximum appropriations in Health accounts, for example adjusting Physical Health & Social Services from $766,613 to $784,113 and Local Health from $562,933 to $580,433.
The board then passed RESOLUTION #06-24-2024B, which sets the portion of state funding to be extended for property tax credits and exemptions for assessment year 2023. The resolution directs 100% funding for the Homestead Credit and the Disabled Veteran’s Homestead Credit, notes the HF718 homestead exemption is not state-funded, and lists percentages for other credits including an Ag Land Credit at 22.1947745% and a Family Farm Credit at 15.6140022%. The resolution also notes statutory caveats tied to SF619 regarding Elderly & Disabled Property Tax Credit funding.
The board adopted RESOLUTION #06-24-2024C establishing departmental appropriations for FY2025 and setting reporting and lapse procedures. It also adopted RESOLUTION #06-24-2024D authorizing maximum periodic interfund operating transfers for FY2025, limiting transfers from the General Basic fund to the County Conservation Land Acquisition Trust fund to $5,000 and from the Rural Services Basic fund to the Secondary Road fund to $1,000,370.
Votes were recorded as Aye: Dale House and Meek; Supervisor Richards was not present for recorded roll calls. The meeting record shows routine consent items approved by motion, including payroll and claims and several short-term alcohol licenses and cigarette permits.
Why it matters: the appropriations resolution and transfer limits set the budget framework for Van Buren County’s fiscal year beginning July 1, 2024, and the property-credit percentages determine how much of certain state‑administered credits will be borne by the state versus local taxpayers. Auditor Lisa Plecker warned the board that state guidance prevents filing a budget with a negative fund balance, a constraint the board said it will address through outreach to state officials.
Votes at a glance: RESOLUTION #06-24-2024A (FY2024 amendment) — approved (House Aye; Meek Aye; Richards Not Present). RESOLUTION #06-24-2024B (property tax credits funding percentages) — approved (House Aye; Meek Aye; Richards Not Present). RESOLUTION #06-24-2024C (FY2025 departmental appropriations) — approved (House Aye; Meek Aye; Richards Not Present). RESOLUTION #06-24-2024D (maximum interfund operating transfers FY2025) — approved (House Aye; Meek Aye; Richards Not Present).
The board adjourned at 10:56 a.m.; Chairman House said he will schedule meetings with the governor, state legislators and the Iowa State Association of Counties to discuss the county’s projected FY2025 financial position.
