Polk County adopts FY 2026-27 budget with $1.7 million net increase, sets tax rates in Resolution 26-08

The Polk County Board of Commissioners adopted the countys fiscal year 2026—627 budget and passed Resolution 26-08 in a unanimous voice vote on June 24.

County staff presented recommended changes to the previously approved budget. "The overall effect between what was approved and then what was adopted is a $1.7 million increase in budget," Caitlyn Diagostini told the board, saying most of the change reflected revised beginning fund balances across several funds.

Diago stini and Greg Hansen told commissioners the largest single change was in the behavioral health fund, where the beginning fund balance rose by about $1.5 million (from the $8 million projection to about $9.5 million in the packet). Staff said public works had purchased equipment that affects capital outlay and that the public works beginning fund balance "dropped about $200,000," described in the meeting as "from 45 down to 43" in the transcript; the transcript did not specify units for those figures.

Resolution 26-08 also establishes the permanent rate and levy to support the budget: a permanent rate of 1.716 and a levy rate of 49.5 cents, the presenters said. Staff noted they will file the LB-50 form with the assessors office to levy the taxes and will post the final budget to the county website.

Board members thanked staff for the work on a challenging budget. The motion to adopt the budget was moved, seconded and carried by unanimous voice vote.

Next administrative steps include filing the LB-50 with the assessor and publishing the final budget documents online.