Polk County adopts 2027 salary schedule for elected officials, ties future increases to SLCE index

The Polk County Board of County Commissioners voted Jan. 6 to set the annual salaries for elected county officials for the four-year term beginning in January 2027 and to tie future increases during the term to the State and Local Consumption Expenditures (SLCE) Index.

The resolution, moved by Commissioner Boruch and seconded by Chairman Jerry Westring, sets the 2027 annual salaries as follows: County Clerk, County Assessor and County Treasurer $80,290; County Attorney $85,925 (with an additional $2,410 in 2027 if the County Attorney performs zoning legal counsel); County Sheriff $96,365; County Surveyor $20,485. County Commissioners are set at $38,060 for calendar years 2027 and 2028; for 2029 and 2030 the commissioners’ salary will be $38,060 plus increases based on cumulative CPI-U as published in December 2027 and December 2028. The person appointed to prepare the county budget will receive $2,110 in 2027.

Under the adopted formula, annual increases for 2028–2030 will follow the SLCE index as established by the Bureau of Economic Analysis. The resolution limits the annual increase to 6% when SLCE exceeds 6% and specifies no increase when SLCE is 0% or negative.

The board said the salaries conform to the range recommended by the Nebraska Association of County Officials (NACO) for counties of Polk County’s size and noted compliance with the statutory limits established in Neb. Rev. Stat. §23-1114(4)(a). The motion to adopt the resolution passed by roll call vote with Commissioners Boruch, Westring and Boss voting aye.

The resolution takes effect with the term beginning in January 2027; the board did not specify the immediate budgetary source for the increases beyond confirming they will be incorporated into future county budgets.