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Harvey County adopts 2026 budget with $18.94 million levy after RNR process
Summary
After public hearings and adoption of a Revenue Neutral Rate resolution, the Harvey County Commission on Sept. 2 adopted a $37,557,367 2026 budget with a $18,942,066 ad valorem levy (estimated mill rate 44.601). Commissioners trimmed requested positions from four deputies to two in final budget direction.
The Harvey County Board of Commissioners adopted the 2026 county budget on Sept. 2, 2025, approving total budget authority of $37,557,367 and an ad valorem tax levy of $18,942,066. The adopted levy produces an estimated county mill rate of 44.601.
The budget followed a Revenue Neutral Rate hearing on Aug. 26 and adoption of Resolution 2025-23 to exceed the RNR. County Administrator Kevin Frymire and Assistant County Administrator/Finance Director Shannon Kingsley presented revenue and expense details during the hearings: Kingsley reported sales-tax collections were “down about 1% for the month to date totals but are still up about 2% for the year to date totals compared to the same period last year.” The August RNR hearing and the later budget hearing drew roughly 35–40 residents to the courthouse; citizens offered mixed views on tax increases and public safety staffing.
At the Aug. 26 budget hearing residents emphasized public-safety needs and the cost implications for households on fixed incomes. Sheriff Gay told the commission the office is statutorily required to provide countywide coverage but said agreements with cities are possible. He also quantified the levy increase tied to deputies: “the increased mill levy for 4 additional deputies equates to about $42 per year for a $200,000 residence.” Commissioners said they considered public comment in subsequent work sessions and adjusted the recommended budget, opting to fund two deputy positions instead of the four originally requested in the published budget.
Commissioner Terry Scott moved to adopt the 2026 Harvey County budget as presented; Becky Reimer seconded the motion and it passed unanimously.
Why this matters: the budget establishes spending authority for county operations, capital projects and service levels for 2026. The commission noted the county’s portion of property taxes is a fraction of the total tax bill and that one mill of county levy equals roughly $424,000 in revenue. The commission also scheduled ongoing follow-up work on items raised during public comment, including the Camp Hawk disc-golf renovations and intergovernmental coverage for law enforcement.
Next steps: the county will publish the adopted budget and proceed with planned hires and capital work consistent with the new spending authority. Further work-session notes indicate the commission will monitor revenue trends and service impacts during the fiscal year.
