Douglas County staff summarizes 2027 budget changes; staff to ask commission to set maximum levy at 40.286

Douglas County commissioners concluded the final day of the 2027 budget hearings after staff summarized changes to the county and consolidated fire district budgets and outlined next procedural steps.

Brooke, a county budget staff member, told the commission the county reduced its projected delinquency rate from 2% to 1.5%, which staff said produced a decrease of nearly $453,000 in the 2027 budget. Brooke also said the general fund was reduced by about $420,000 after staff moved some permanent supportive housing partners from the general (levied) fund into the behavioral health sales tax fund to better align funding sources.

"This budget before you has a 22% calculated fund balance," Brooke said, adding that planned one-time projects funded from reserves will move the staff-targeted balance to roughly 21% going into 2028. Brooke told commissioners staff will ask the board at the evening business meeting to establish a maximum mill levy rate of 40.286 and will prepare the certified budget forms for submission to the state budget office ahead of the Aug. 26 public adoption hearing.

Commissioners discussed whether to use reserves to lower the levy by reducing the fund balance to 20%. One commissioner warned that converting ongoing services to one-time spending to reduce the levy would create budget shortfalls next year. Another commissioner and staff agreed that lowering the reserve to 20% would reduce the mill levy but stressed that such a move would be a deliberate policy choice because it uses one-time dollars to affect ongoing tax rates.

Staff also highlighted several program priorities kept or expanded in the county budget: funding to support mobile integrated health operations and a team lead for LDC FM operations, support for senior resource center compensation, restored funding for the KU Innovation Park, and expanded capacity for the KU Small Business Development Center. Brooke said staff will present the same numbers again during the business meeting and proceed with publishing required notices if the commission authorizes submitting rates to the clerk.

The chair closed the morning session, thanking staff and commissioners for the multi-day deliberations. The commission will reconvene that evening for its regular business meeting, where staff will repeat the morning summary and request authorization to publish and submit the certified budget.