[0:00] Meeting the order of the special budget meeting of the Hall County Board of

[0:02] Commissioners and ask Mara to call the role.

[0:05] » Karen Brethar not present. Butchers [music]

[0:08] » here. >> Pam Lancaster

[0:10] » present. >> Eric Quant

[0:11] » here. >> Ron Peterson

[0:12] » here. >> Jane Richardson

[0:13] » here. >> Scott Sen here.

[0:15] » Notice of the open meeting law. This is a public meeting subject to the open

[0:18] meeting laws of the state of Nebraska. Requirements for an open meeting are

[0:22] posted on the door to my left and notices are on the front table for your

[0:25] information. If anyone has a request to reserve time

[0:30] on from the audience on a specific agenda item, please come forward at this

[0:35] time. Seeing none, we have verified the affidavit publication. I would entertain

[0:40] a motion or uh entertain a uh public participation with commissioners cannot

[0:45] take action on non-aggenda items. Is there anybody that wishes to address the

[0:49] board of commissioners under public participation? [music]

[0:53] Seeing none, we'll go on to item number two, discussion of possible action on

[0:58] 2627 budget items.

[1:03] » Kayla, >> good morning.

[1:05] » Morning. >> Okay, so as you all know, we have an

[1:09] updated valuation and I that should be in front of you, I believe. Um, so the

[1:15] total taxable value you'll see has not changed. So kind of the numbers that we

[1:21] were playing with the levy the other day are all still relevant because you're b

[1:26] if we left everything the same your levy would still be even because the total

[1:29] valuation did not change. What did change is the growth number and so that

[1:35] new growth percentage is only 3.31%. So that impacts your joint public hearing

[1:41] or pink postcard calculation and it impacts your allowable authority

[1:46] calculation as well. So, if hypothetically we left everything the

[1:52] same as it we left it last week, as far as the joint public hearing, you'll

[1:57] remember we were under that number. With the new growth number, you would be over

[2:02] and attending the joint public hearing and that the dollar amount that you're

[2:06] over is $193,9164.

[2:11] So then similarly the growth calc is affected again if we changed nothing

[2:17] right now you would be losing in like giving up to the future the authority

[2:22] you'd be losing is $729,9262.

[2:29] And so kind of the same um conundrum we found ourselves in a week ago just with

[2:35] different different growth number. Um, and so the goal here is just to

[2:41] figure out where what the board wants to do, how they want to react to the change

[2:45] in valuation, and what changes we need to make to the budget. Basically,

[2:50] » I guess my question would be what would [music] what would it take for us to

[2:56] reduce the levy enough that our we wouldn't be required to have the pink

[3:00] postcard? >> Yep. So, that public hearing number is

[3:03] that $193,9164.

[3:07] So, if that is the goal of the board, I would assume we would do a cut of like

[3:11] 195 or 200,000. >> And that would and that would also

[3:16] reduce our uh >> that would like increase your lost

[3:20] authority amount to closer to like $925,000.

[3:24] » Reduce the levy, but it increase the extra unused authority.

[3:27] » Correct. Yeah. Cuz it would bring the levy down. I have those that

[3:30] calculation, too. If we cut, you know, 195, it would bring the levy down to

[3:36] 39775.

[3:41] » The very top.

[3:46] » So, if we would cut, you know, like $200,000

[3:49] um or 195, I mean, $5,000 doesn't change the levy. You're you're right in like

[3:53] the $397.70 area

[3:57] [laughter] compared to right now you're at $4002.

[4:02] » Yeah, >> cuz I I was going to say I've written

[4:06] notes on these

[4:13] » should. Yeah, but this is the one I've written

[4:17] notes on. Um,

[4:20] » I think your I think your uh third page is the same as it was previously [music]

[4:25] if you're looking at the third page. >> Well, but I don't have this page. I

[4:28] don't think so. I updated all of your documents.

[4:33] » I haven't been here. I haven't taken anything out of my book.

[4:38] » That's strange. Let me grab you. >> Thank you.

[4:43] » Okay, good. Thank you. >> I'm sorry about that.

[4:44] » That's okay. No, no, no. Thank you. I've got a little trouble following along

[4:48] here.

[4:58] » Can we go back and go over the fact that the growth changed but the total

[5:04] valuation didn't? >> Um, correct. That is correct. The total

[5:08] the total valuation did not change. Um, and so the all the levy calcs we were

[5:13] giving previously are all the same. we're not going to have a big shift, you

[5:16] know, in levy because of that staying the same. But then since the growth

[5:19] number changed and that number directly impacts the joint public hearing

[5:23] calculation and the tax authority calculation, [clears throat] those are

[5:28] changing and so that is what we're kind of discussing. My understanding of that,

[5:32] which I think is what you're asking. My understanding of that was that the

[5:36] change had something to do with how the growth number was calculated um in

[5:41] relation to, you know, new and tipped properties, I think is what the email

[5:45] said. And so that's why the total did not change and just the growth.

[5:49] » Yeah. If we have some questions on that, I did ask Christie to be here today so

[5:53] that if we had some questions about why that changed

[5:56] » and if you want, I can step down if you guys want to do that.

[5:59] » Yeah, I'd like to know. Okay. I think it would be helpful.

[6:01] » I agree.

[6:05] » Morning. >> Morning.

[6:11] » So the tiff was entered as growth. Um so which it shouldn't have been and

[6:17] which we all know the entire [music] city is tiff. Um

[6:22] so um what we did then was just remove it all that growth and um reran our

[6:31] numbers. So, >> so is that new tiff or is that all the

[6:37] tiff that all >> all t another one?

[6:39] » Well, anything that was new like the hotel by the mall, finishing the

[6:45] mall, Target, any anything like that. >> But those are all they're all part

[6:50] [music] of the they are new tiff that the old tiff has already been excluded.

[6:55] I mean, >> well, any growth,

[6:57] » right? So if it was half done last year and they went and finished it off, they

[7:01] entered that as growth. So we had to go in and remove all that

[7:06] and rerun our numbers. >> So who entered it as growth? I don't

[7:10] understand. >> Like the field staff when they're doing

[7:12] their work. >> So which I should have caught it, but I

[7:18] [music] didn't. So that's my fault. I have my own things going on. So, um,

[7:26] but, >> uh, can you can you also even though

[7:31] even though we cut the growth quite a bit, the growth [music] is still quite a

[7:34] bit higher than what it was previous year. What are some of the projects that

[7:38] might be included? Would that be things like

[7:42] Hornady's [music] new plan out at the ordinance plant?

[7:46] » Yes. Um, the casino got finished on this year, which was huge. Um, [music]

[7:54] » what about like the John Deere location? Is that Is that Tiff down on on 281?

[7:59] » Um, >> Murphy Murphy.

[8:02] » Oh, yeah. >> Yeah.

[8:03] » Murphy there. >> Yeah.

[8:05] » I can't remember. There's so many. >> I mean, there's quite a bit of growth

[8:09] out there obviously. >> Yeah.

[8:11] » Prairie Commons community. >> Yeah. [music] Cuz not all of Prairie

[8:15] Commons is TIFF. There are a lot of TIFF stuff there, but

[8:20] » out by the by the new hospital.

[8:24] » It's all tiff. >> Not all of it. Balls isn't.

[8:28] » Oh, yeah. That that doesn't count. >> Yeah,

[8:31] » they own they own their part of the building, but the rest of it is all t

[8:36] » Well, >> how can we have three different

[8:39] certifications on growth? We The first one was 463 million, the second one was

[8:46] 462 million, and now we're down to 268. and and um I went Mrs. Duly went back

[8:54] and looked the highest we've ever had was 282 and 23, but we're not anywhere

[9:01] the 331 isn't anywhere close to the other years and growth.

[9:05] » Well, the first one was a whoopsie. That was the one where the tiff was entered.

[9:11] Well, we thought, well, the growth was entered incorrectly, so and I apologize.

[9:16] I was in the hospital when all this was going on. [snorts and clears throat]

[9:20] So, um, I had sent something to Mandy which

[9:25] wasn't the correct report, so it got entered incorrectly

[9:30] and then [music] she ran that one. And then I tried to fix it [music] and

[9:36] then I was like, "Okay." Um,

[9:42] I was like, "Okay, that was incorrect." So, I had to go read through and add

[9:46] everything up by hand and re-enter everything.

[9:53] That's why. But, you know, I'll pass these around,

[9:59] but compared to the other years, I mean, it

[10:05] just it stands out like something's wrong.

[10:08] » Do you want to come up and sit with us and we'll go through them one by one?

[10:11] » Your job, Christie. >> Gary. Gary, show some just explained it.

[10:16] There's been another year bigger. There's been one year bigger. Sometimes

[10:20] I mean there's a lot of depend on these numbers.

[10:25] » We know that. But beating the beating a dead horse does nothing. This is the new

[10:29] number because there was too much tip included.

[10:34] » Well, all the tip was included. >> It's now been correct.

[10:38] » Tip was included. >> But now cut it out.

[10:41] » Yeah. But there has been a lot of growth. a lot of construction. If you go

[10:44] back and look at our building permits over the last couple years from the

[10:48] building department, there [music] were some pretty huge projects in there.

[10:51] » Well, and I I had an opportunity. So, I called Ryan

[10:55] » and I chatted with him a little bit about growth and he did say that he felt

[11:00] that he and his counterparts at the city agreed that growth was was steady or

[11:07] declining [music] last year. So it's still I mean I share

[11:12] some of the concern about this number. I mean if if you're if you feel very

[11:16] confident that this is the number >> I do.

[11:19] » How um who else will this affect? Will it affect anybody else? Will it affect

[11:26] you know like I it won't affect any other parts of the county except well

[11:30] it'll affect everybody in the county depending on

[11:33] » So it really just affects any entity that's using a gross number. So again,

[11:36] my understanding is that the taxable value didn't change for anybody because

[11:39] I me and Kim reviewed those because of the fire districts and making sure you

[11:42] need a fire district, you know, redo. And so then since the only thing that

[11:46] appears to have changed is the growth number, it only affects those other

[11:49] entities to the degree they're using the growth number. So for example, like you

[11:52] guys and then you know the city and schools, you're using the growth number

[11:56] for your authority calculations and for your joint public hearing. Um for all of

[12:01] the other entities, they're still on the old lid cal. Um so the the growth is

[12:07] also affecting um their authority calculation. Um but they aren't have

[12:12] they don't have to do like a joint public hearing. So they don't have you

[12:15] know like a deadline this Friday like you guys do um to to have to kind of

[12:20] make a decision by >> Okay.

[12:22] » Yeah. Essentially every entity is using the growth number in some capacity

[12:26] because everyone has some kind of lid/ authority count and that number is part

[12:30] of that. Um but that that'd be the main thing except for the the city, the

[12:35] county and the school. You have the two calculations.

[12:39] » Worst case scenario, if this would happen to be high, how will it affect us

[12:44] going forward like next year?

[12:48] » Okay. So, let's say hypothetically, we think through I'm thinking through this

[12:52] live. So, hypothetically, let's say we come back

[12:55] » and I'm sorry I didn't put you on this. >> No, you're okay. No, you're fine. This

[12:58] is my job. You're good. we come back in a month and find out it's still too

[13:02] because if it's too low, it's just, you know, more authority loss or something.

[13:06] The bigger problem would be if it was too high [music] and then you, let's

[13:10] say, for example, let's say you cut 200 a day, you stay right under the hearing.

[13:14] Well, if it came back again and it was lower and then you should have attended

[13:18] the hearing. I can't say that that I don't I'm not

[13:22] aware that that's like written into the law anywhere of like what would happen

[13:25] if the ser would change again because you you I would say you you're acting in

[13:29] the information that you have now and this would be um a good party question

[13:33] too of what his thoughts are from the legal standpoint because you're acting

[13:36] on the information you have and I don't really know what else you're supposed to

[13:39] do besides act on the information you have. Um, I mean, we would obviously

[13:43] have to contact the state and the state auditor and show them, you know, the

[13:47] paper trail of how we acted and what we believed to be, you know, the

[13:50] information we had, but that would be the biggest thing cuz again, you have

[13:55] you're going to be at the cap of your authority. So, worst case scenario

[13:59] there, you would end up using a little bit of the authority that you, you know,

[14:04] have saved. I don't foresee an instance where you would the the number would be

[14:10] so different that you wouldn't have enough authority to cover your levies.

[14:14] Like I wouldn't foresee that. I would think the biggest issue would be if you

[14:17] wouldn't have held a hearing and you should have. But again, if you're acting

[14:20] on the information you have on that day, I don't see how you could be held,

[14:26] you know, to a higher standard. And technically this will be the last year

[14:30] that this type of thing applies because next year we will be required to have

[14:36] the joint public hearing no matter what our levy is.

[14:39] » Correct. Because it'll be happening on the front which again I think is makes a

[14:42] lot more sense based on what I think the intent of the legislature was.

[14:45] » Yeah. >> Okay. And according to the information

[14:49] that we got from the state they referred us back to the assessor

[14:55] » for any additional information. [music] So we So you're right. If we're acting

[14:59] on the information that we have at the time, it falls on the assessor.

[15:03] Whatever. I mean, it's just what it is, >> right?

[15:05] » So that's why I ask you how certain you were that this was correct.

[15:10] » I'm certain. >> Okay. Any other questions for Christie?

[15:15] » Is this something that we need to have the state out here look at?

[15:21] » That is completely up to you guys as a board. I don't

[15:26] know what you what they would expect to find and I don't know what they'd even

[15:30] be willing what they'd be willing to review. I guess

[15:33] » I don't know that the state auditor knows how to calculate these numbers. I

[15:38] mean in fact I ask you take the numbers that Chris's office has and she was

[15:42] using them together and should add it up correctly. It be the same number. That's

[15:47] my concern when I I've discussed this at length after I decided or after I

[15:52] realized we were having the public meeting and it sounds as though um

[15:57] that's what would happen. So unless there is an incorrect calculation

[16:01] somewhere along the line with the other numbers

[16:05] it they would just take the numbers that she has run them through and because

[16:10] they weren't here in the on the onset. I mean that would take that would take

[16:15] months to determine you know from the onset what took place and how it took

[16:21] place and if there's an air where the air is and so on. So I I don't think

[16:26] Gary the auditor would take it on. I I the I don't know about the state

[16:30] assessor. >> Even if they would I I would say it be

[16:35] impossible that you would get an answer before the end of this week, which is

[16:39] what you need to >> I understand that. But these numbers are

[16:43] numbers that affect every year afterwards.

[16:47] And we got to know at some point that the starting point's going to be right.

[16:54] I'm going be honest with you. I don't trust these numbers.

[16:59] » We got three sets of numbers so far. >> Well, that second set shouldn't have

[17:04] happened. >> You're just looking for something to

[17:07] stir the pot and put in the paper, Gary. >> No, I'm not. The numbers are right. I

[17:12] wouldn't have said nothing.

[17:21] Well, I'm I'm satisfied with the numbers and I think it really there isn't

[17:26] anything that can be done that makes any sense

[17:30] that could be solved within the time frame that we have to work with in terms

[17:34] of doing the joint public [music] hearing

[17:36] » because any any changes we have to they have to be done by September 4th. The

[17:40] pink card, correct? >> Yeah.

[17:45] And I um I share the the the second part of your

[17:49] statement, the fact that there really isn't there's not time to do anything

[17:52] else anyway. [music] I share the concern that these numbers

[17:58] are high, but I don't know where. [music] I mean,

[18:03] I have no idea. I mean,

[18:08] we're in a conundrum where we've just got to decide whether whether we trust

[18:13] them enough to move forward, I guess. >> And and we don't have a choice [music]

[18:17] time frame to do anything else. >> So, I think we're caught between a rock

[18:22] and a hard spot. >> But I do I I I want that noted that I

[18:27] share the concern that this number is high. We'll just

[18:30] » But we'll say the number we'll say here's $120 million. If we're $120

[18:35] million off, look at the numbers that we've got today. That's how much we

[18:39] would be off again. >> Well, pretty close.

[18:45] » Somehow or other. I mean, I'm sure there'd be there's got to be a way to

[18:49] correct that at some point somehow. But I don't I'm not [clears throat] I'm not

[18:55] Gayla. I can't tell you how it's done. In fact, I don't think there's anybody

[18:59] else [music] in the county that I mean that I can think of that

[19:04] that could support or dispute these numbers.

[19:10] [music] It's just they are what they are for today because we don't have any more

[19:14] time and there's nobody else who can compute them. I mean [music] even even

[19:18] Kayla said you that that's a different situation from what I do mean what she

[19:23] does. Christy, is it possible to print [clears throat] out a listing of like

[19:28] what makes up the growth? Like is it I mean I don't know if that would bring

[19:31] the board any comfort is if we could see a list that is the you know $268

[19:37] million and say okay 50 million if it's this and then I don't know if that would

[19:41] bring the board any comfort of like yes those are legitimate projects we based

[19:46] on your knowledge of what's going on in the county. Yep. I don't think that's

[19:50] tiff. I don't think that's tiff. Would that bring the board comfort if we could

[19:54] get a detail of that growth number? What makes that up?

[19:59] » I think it's information we have. >> I can send that. I have it.

[20:03] » I [clears throat] wonder if that would help bring comfort of like being able to

[20:05] see what is in the growth since I I believe that's the number that is um

[20:09] causing concern and knowing like, okay, this project, yep, I don't think that's

[20:14] tipped. Number seems reasonable. You know that I don't think that's tipped. I

[20:17] don't think that's tipped. >> Why Why don't we ask Christie to do

[20:21] that? And in the meantime, [music] we can move on with our discussion.

[20:25] » I agree. >> But I I don't think we need seven

[20:28] seven stacks of [music] paper. I think that's waste of money. We we need one.

[20:33] » No, I think it might be one a one sheet thing.

[20:36] » I don't know how much it is. And my guess and I don't know if there's a way

[20:38] to sort it like if we're export it to Excel and I can sort it because we don't

[20:43] need to look at every single one. We need to look at the biggest 10 and see

[20:47] if those make sense. >> Right.

[20:49] » Yeah. And the one thing I'd also mention, I mean, [clears throat] you

[20:52] talked to Ryan. Did you happen to mention or ask him what he thought of

[20:55] the last two years because a lot of these [music] projects that went on the

[20:58] tax rules for last year were started the year before? Because I would agree. I

[21:01] think the market's definitely cooling here in the last 18 months. [music]

[21:05] However, there's a lot of projects that were started two, three years ago that

[21:08] came on the rolls in the last year that I'm aware of. I know when I started my

[21:13] own building project, it was a two-year process and

[21:16] » I think mine was 90% complete in December and then it was the next year

[21:19] after when they fully went on the rolls. It's just I did ask

[21:22] » I think a lot of it's a timing thing. >> I did ask him.

[21:25] » Okay. >> And he said in generalities that things

[21:28] had stayed the same or cooled. >> Same or cool. Okay.

[21:33] » So he did not see a huge growth. He said there were that that he could point to a

[21:38] project or two over the years that you know like the the Hornet was a was a

[21:44] really nice [music] deal and he said this year already they have a really

[21:49] nice deal with the ethanol plant. So they have you know a building permit and

[21:53] he said that his [music] counterparts and he had had meaning the city had had

[21:58] discussions about it and they all had pretty much felt the same. [music] I I

[22:03] explained to him why, you know, why I was concerned. I wasn't

[22:07] just, you know, so I mean, he I thought I thought he uh I just told him I didn't

[22:14] need specific numbers. I needed generalities.

[22:16] » Ryan would know. >> I think he would.

[22:18] » Yep. >> But the percentages other than one year

[22:22] and this year, they've all been below 2%.

[22:28] It's >> Yeah,

[22:31] » we know the concern >> being

[22:34] a what? >> You got some big build.

[22:36] » I think [music] like you guys said, let's get a list from Christie.

[22:40] » Yeah, just >> Could you do that, Christie? Would you

[22:43] » run that and and maybe get it? >> We appreciate it.

[22:47] » If you can just email it to Kim and then we can pull it up.

[22:50] » Okay. Okay. >> All right. Thank you very much.

[23:12] So based on the numbers that we have, we have to make decisions [music]

[23:16] accordingly. We can't make decisions based off the three different numbers.

[23:19] We make decisions off of the current number we have. Is that correct?

[23:22] » That's correct. >> Absolutely.

[23:23] » Okay. So moving forward, I don't know what the appetite is of the board. If we

[23:28] [music] want to attend a joint public hearing, we've done it the last three,

[23:32] four years now. Um I guess I would defer to the chairman as to what [music]

[23:36] his opinion is on that since he is typically one to take the brunt of some

[23:41] of that. Well,

[23:44] um I think the advantage of reducing the uh

[23:50] uh number to so that we don't have the pink postcard would be that we then have

[23:56] an adjustment in our levy which would be attractive to the taxpayers. [music]

[24:02] Um, I don't have any strong feelings about

[24:05] it, but um, I came in this morning thinking that I would probably be in

[24:10] favor of reducing [music] it by the 195. >> Okay.

[24:15] » Any ideas where? >> Uh, you'd set the levy at 39775. [music]

[24:20] » Yeah. >> We can reduce it on the area that we

[24:26] increased it from the last meeting. >> Right.

[24:30] » Just miscellaneous. Right.

[24:34] I mean, something else I also thought of while we were running all these numbers

[24:38] is if I don't know if the board has any discomfort of having that much money in

[24:42] miscellaneous general, we could we couldn't move all I did the calc. We

[24:46] couldn't move all of it. Um, but we could move some of it to like the bond

[24:50] levy if you want to, you know, have some more there to pay off in the future

[24:53] because it wouldn't change the levy. We just be shifting it and that way it's

[24:57] not available to be, you know, spent. But that depends on if you guys think

[25:01] you'd have a need or a reason or a want to spend that over the next year.

[25:06] » Yeah. The problem with that is that [music] if the salary study determines

[25:09] that we have a >> Yeah. then you wouldn't be available to

[25:12] you >> because anything

[25:13] » now in the future you could move that money back to the general levy and use

[25:16] it for salaries. But yes, the if like for example, let's say you moved

[25:19] $100,000 to the bond levy, you could never move that $100,000 back, but you

[25:24] could in the future levy that $100,000 in the general fund going forward. Yeah,

[25:29] but the bond money can only be spent [music] for bond,

[25:31] » right? >> Which is true. I guess from my

[25:33] perspective, the amount of money we're talking about is,

[25:37] you know, not a significant percentage. And so, yes, if we have that in

[25:42] reserves, you can use it one time, but that's only a one-time use. It's not a

[25:46] forever future utilization. So you you're just saying if you're depending

[25:50] on that chunk of money, you're in 2 years, you're going to have to make

[25:55] another big correction in your operations to fund those salaries

[26:00] » cuz it's only a one time thing. >> Yeah. Yeah. And that's

[26:05] » right. >> Yeah. It's [clears throat] I mean it's

[26:06] one of the cautious things about spending money having a fund that isn't

[26:11] replenished. It's the same, quite frankly, it's the same thing the state

[26:15] is doing by pulling all these funds. >> That's exactly right.

[26:18] » And it's a one-time thing, >> right?

[26:23] » Yeah, that's right. >> Which is what brings up the concern with

[26:25] like losing authority, which I I think I think this would be a whole different

[26:29] situation if we had the salary study in hand. We'd know exactly what we had to

[26:32] do. So, I completely understand the board's um you know, the direction

[26:36] you're headed because you it's you can't it's hard to make a decision to do

[26:39] something when you don't have the information. But that's what I super

[26:43] dislike about the new calculation is you're losing the ability to levy those

[26:48] dollars forever going forward. And I it's nothing I can control or you

[26:53] guys can control. But I just wish the calculation wasn't like that cuz it's

[26:57] making this decision. We would this decision would not be as hard if we

[27:01] didn't have these different pieces. >> Well, and it makes no sense that you

[27:04] have to levy it this year for future unused authority. [music]

[27:07] It It's >> right. uh they ought to allow you to

[27:11] carry forward 5% if you have that ability and

[27:16] » right >> well the governor says he's looking at

[27:19] capping valuation valuation increases now I don't know if he'll get it done or

[27:23] not but >> we talked to him four or five years ago

[27:30] » yeah how you going to do both I I but I more comfortable

[27:35] » not not messing with the bond I myself. I'm more comfortable.

[27:40] » So, just a change to the miscellaneous general.

[27:43] » Yeah. [clears throat] >> Yep.

[27:46] » And [music] Yeah. Well, and if we have Yeah. Well,

[27:50] it is what it is, right? >> So, um

[27:52] » Mr. Chairman, I'd like to make a motion that we uh set the levy at 39775,

[27:58] which would be a reduction in the [music] levy of $227

[28:04] per 100,000, and take the difference out of miscellaneous general.

[28:09] » Second.

[28:13] » Any further [music] discussion?

[28:18] Oh,

[28:32] » six yes votes. Motion carries. Yeah. I do want to add though to the comments

[28:38] one more time the fact that um we are Whoops. We made these decisions based on

[28:44] the information we have before us, which is the number we [music] received from

[28:48] the assessor. >> I think that's fair.

[28:51] » I think that's fair. >> I'm assuming, Kim, you haven't gotten

[28:55] anything from Christie yet.

[29:06] Hey, Marty, not to put you on the spot, but we were having a discussion

[29:11] um about the change in valuations, and I know the budget area isn't your

[29:15] expertise, but I don't I'm not aware that the law dictates what would happen

[29:19] if we got another new certified value after,

[29:24] » let's say, or even if we found out something after the end of the month

[29:28] when everything's finalized. I know that there are stipulations in place for like

[29:33] republishing notices and things like that, but are you aware of any other

[29:37] like legal consequences for the board? >> I am completely unaware. And

[29:42] » it's fine. >> And so I don't I want my my comments to

[29:45] be read as a neutral. We we're going to want to get outside information. If if

[29:50] you need that question answered, we're going to want to reach out.

[29:54] I'm sorry. >> No, that's okay. I have some additional

[29:56] news for you later, but um I can't answer that question. Not my area of

[30:02] expertise. Don't want to advise the board correctly.

[30:04] » Okay. >> And just so that you're aware before you

[30:06] came in, we made the statement in as much as you know we as a group

[30:13] have determined that we're acting upon the information that we have in here.

[30:19] And there is an email from the state when questions were asked the state

[30:25] suggesting that that I'm going to keep in my budget book by the way. I hope you

[30:28] keep a copy and maybe Kayla will too that that actually states that you need

[30:33] to go back to your assessor. So we are doing what the state I mean you know

[30:38] we're screwing up so to speak. Sorry. >> Yeah. Because we did we did reach out to

[30:43] the state auditor and they directed us to the uh department of revenue.

[30:48] » Yes. um which they were [music] aware of the situation and they directed us to

[30:53] back to the necessary information.

[30:58] » Yeah. And and in all fairness, I've been I mean I want you all to know I've been

[31:02] [music] mega concerned about this and I've imposed on Kayla's good nature

[31:07] several times. So, uh, anyway, she's been very good to to quiet my concerns,

[31:13] uh, best she could, and that was one of the things that was accomplished was

[31:16] going to the states. >> Well, Kayla and I had a secret meeting

[31:19] in the parking lot at the state fair. [laughter]

[31:21] » Yeah. >> Oh, no.

[31:23] » I pulled into the I pulled into the state fair parking lot and all of a

[31:27] sudden, somebody rolls down the window and next [laughter]

[31:31] » just by chance. Can you I mean, it was it was Friday morning, so it wasn't busy

[31:35] cuz I would have been way if you were there. Saturday morning, you know, it

[31:38] would have been statistically impossible to get a spot next to each other. It was

[31:42] Friday morning and I was like, what are the chances?

[31:47] » You can't get away from it. >> Did you try to

[31:50] » No, I rolled down my window and I said, >> well, and my my eyes were dilated from

[31:54] the bright sun and I [laughter] I and she was in the dark and I wasn't sure

[31:58] who was talking to me. >> I was me. I was like, I don't want to

[32:00] scare him, but >> I sincerely appreciate all your help.

[32:04] » Well, I just hear So, I went to the budget like so there. Okay. So, if you

[32:08] obviously I don't expect you guys to do this, but like I I pull up all these

[32:11] budget forms. I'm like Kim has them in MIPS, but there's manual ones on the

[32:14] website and I always look at those too because the state and Niko is so kind to

[32:18] like put some information on different state statutes in there. I looked there

[32:22] and there wasn't anything good, but there is a budget FAQ that the state um

[32:27] auditor has out here. And so one of the questions does talk about what do you do

[32:31] if the certified valuation um changes after the budget and tax request is

[32:36] adopted. So like after the end of the month and basically do you need to do

[32:40] anything? And it talks about I think the things that we kind of already discussed

[32:44] which is giving me more comfort of we basically would reook at all of our

[32:48] calculations. Um it doesn't specifically address what to do if you didn't attend

[32:54] the hearing and you should have. This is more focused on if it would cause you to

[32:59] exceed the levy, which at 297 you guys are well below your 50 cent allowable

[33:05] levy. So that's just I would say not in the realm of possibility that it would

[33:10] cause you to change the levy and that that's what this question is focused on.

[33:14] Um, but again, it's still suggesting like review the levy calc, review the

[33:18] different calculations and you know, obviously you need to put an amend

[33:22] amended budget in. But I guess the fact that it's not addressing the public

[33:26] hearing would make me think you acted on the information you had and I mean what

[33:30] can anybody do at that point?

[33:35] » Okay, >> that's all we do every year,

[33:39] » right? >> Good.

[33:43] Um, thanks. >> Is there anything else that needs to be

[33:46] brought before the board today? I did mention to Butch and Gary, and if Karen

[33:51] [music] was interested, the chief did mention the other day that anyone that

[33:55] would like to take a tour of the uh courthouse edition, they would be glad

[34:00] to take you through [music] there. They are at the point where the pretty much

[34:04] the drywall is done on the first floor. the uh studs are up in this uh second

[34:12] floor and they're finishing that on the third floor. So, [music] they're moving

[34:16] quite quite rapidly on getting all of that done. So,

[34:20] » he said they're about three months ahead.

[34:22] » Well, if they're that far ahead, he was hoping

[34:26] » they they're certainly on they're on time and on budget. That's the best

[34:30] thing I [music] can say. >> Yeah. So,

[34:32] » so there's no no one wants to go any further and whether the state auditor or

[34:37] whoever it is look at it. >> Can you guys trust these numbers?

[34:43] » We got problem. >> No, I know I came in I know I came in

[34:47] late. Were these numbers redone by Christie?

[34:51] » Yes. >> And she's going to send us a list of

[34:54] like the top 10 growth items or she's going to send it to Cam. The growth

[34:59] number is the number in question number

[35:03] » and it's still high >> but that affects this board and what we

[35:07] have to do >> for all the other [music] personally

[35:12] » well I think you reach didn't you reach out to the state auditor and they told

[35:15] us to go to the department of revenue department revenue whoever whoever is

[35:20] responsible you know >> circle back to assessor

[35:24] » that back to assessor so this is what we have to deal with Yeah.

[35:28] » So, we're

[35:32] » we don't trust the numbers. We don't judge the numbers.

[35:35] » Yeah, >> that's that's kind of the way it stands,

[35:39] Barry. >> Okay. Uh, anything else to be brought

[35:43] before the board. Jean and Pam, I'd like to visit with you just a second of

[35:47] update on what happened at the meeting the other day. Just so,

[35:51] Chris, is there anything else, Kayla, that we need to do?

[35:54] » No. Right. uh with the with the cut of the 195,000 and setting the levy at the

[35:58] number that Scott mentioned that puts you below pink postcard calculations

[36:02] based on the number that we have now. Um we've reviewed the authority cal. We've

[36:06] reviewed what the levy, you know, will be. Scott had that in his in his motion.

[36:10] So, um if you don't have any questions for me, I don't believe we need anything

[36:15] at the moment. >> Okay. Seeing none, we are adjourned.

[36:18] » Thank you. All state banner.

September 1, 2026 Special Budget Meeting

Transcript