Big Stone County adopts $25.56 million 2026 budget and levy, cancels portions of two debt levies

The Big Stone County Board of Commissioners on Dec. 16 adopted the county's 2026 budget and levy, setting total revenues and expenditures at $25,556,400 across General, Highway, Family Services and other funds and approving line-item totals presented by Auditor-Treasurer Michelle Knutson.

In adopting Resolution 2025-16, the board approved detailed revenue and expenditure figures for the general fund, highway fund, family services and other accounts. Knutson presented the county's 2026 fee schedule immediately beforehand, which the board approved unanimously. The resolution also notes that scheduled debt service levies for the 2021A GO Abatement Refunding Bonds and a portion of the 2019A GO CIP Bonds were canceled "due to sufficient funds on hand" from Federated Telephone Cooperative loan payments and wheelage tax receipts.

Board action followed a routine motion to adopt the resolution; the vote carried unanimously. The budget document presented specific revenue lines including tax levy and aids ($7,881,255 shown across funds), intergovernmental receipts, charges for services, investment earnings and other financing sources; the transcript records the final total as $25,556,400. The board's resolution directs that the 2026 levy and budget be established as presented and records the debt-levy cancellations as formal actions.

The resolution also memorializes administrative details such as a canceled scheduled debt service levy for 2021A bonds and a partial cancellation for the 2019A CIP bonds tied to wheelage tax receipts. No additional votes or contingencies were recorded in the meeting minutes; the board adjourned at 9:35 AM.