Linn County adopts fiscal year 2026 budget
The Linn County Board of Supervisors unanimously approved a balanced budget for fiscal year 2026 following five months of public meetings and two public hearings. The FY26 budget totals $166.2 million.
The FY26 countywide levy rate decreased by one penny to $6.06 per $1,000 of taxable value. The FY26 rural levy rate, which is in addition to the countywide levy rate for residents who live in unincorporated Linn County, also decreased. The rural levy rate decreased by three pennies to $2.60 and includes a one dollar reduction for rural residents from the Local Option Sales Tax allocation. This reduction is a result of 25% of the Local Option Sales Tax revenue that provides property tax relief in unincorporated areas.
“Each year, the Board works hard to craft a county budget that’s not only balanced, but responsible,” Linn County Board of Supervisors Chair Brandy Z. Meisheid said. “It may not be exactly what any one person envisioned, but it reflects the thoughtful collaboration and shared priorities of this Board. We take our duty to be good stewards of taxpayer dollars seriously and, this year, we’re proud to say the levy rate decreased while delivering the essential services the people of Linn County rely on.”
Due to a change in the state rollback – the portion of a property’s assessed value that can be taxed – residential properties will see an average of a 2% increase in the Linn County tax portion of their property taxes.
A change in the state rollback will also cause agricultural properties in Linn County to see a 2.3% increase in the Linn County tax portion.
Commercial businesses will see an average decrease of 0.1% in the Linn County tax portion due to a decrease in the countywide levy rate.
“We work hard every year to keep the levy rate as low as possible and to be fiscally responsible with taxpayer dollars. We are proud that this year the levy rate actually decreased and that we are still able to provide important services for the people of Linn County,” Linn County supervisor Kirsten Running-Marquardt said.
Linn County’s budget funds a variety of critical public services including public safety; health and social services; roads and transportation improvements; veteran services; programs to assist children, families, and seniors; parks and conservation; building safety code enforcement; medical examiner services; maintaining public buildings and necessary capital improvements, among others.
The ending fund balance in Linn County’s general fund remains at 25% of general fund expenditures as required for cash flow purposes, emergencies, and to maintain the County’s Aaa bond rating.
Local Option Sales Tax revenue of $3.8 million is budgeted for road construction; $1.9 million for Conservation projects; and $1.9 million in property tax relief for rural residents.
Property taxes make up 49% of Linn County’s FY26 budget. Linn County government taxes make up approximately 16% of the overall property tax bill for residents living in one of Linn County’s cities.
Linn County’s 2026 fiscal year runs July 1, 2025, through June 30, 2026.
Distribution of Property Taxes
Linn County government taxes make up approximately 16% of the overall property tax bill for residents living in one of Linn County’s cities. The remaining 84% of property taxes are collected by the city of residence, school district, and other taxing bodies in the county. Linn County taxes represent slightly more than onethird of property taxes for rural residents.
To see the exact dollar amount and percentage of property taxes going to each taxing jurisdiction, property owners can visit Linn County’s property tax collection and distribution website at https://treasurer-linncounty-gis.hub.arcgis.com/ and enter their address in the online search tool. The site includes interactive maps, a dashboard, and charts that show countywide property tax statistics, the tax bill cycle, property tax levy rates for all taxing jurisdictions in the county, and where their property tax dollars go. Linn County debuted this online tool last year to provide increased transparency in the property tax collection and distribution process. A link to this website is also provided at LinnCountyIowa.gov.
Linn County encourages early applications for 2025 temporary use/special event permits for public events
With the return of spring and special event season, Linn County reminds event organizers they must apply for a temporary use/special event permit for public events in unincorporated Linn County. The permits add flexibility to the zoning ordinance while ensuring safeguards are in place to protect attendees, vendors, and event organizers.
Examples of public events that may need a temporary use permit include concerts, bike races, 5Ks, memorial rides, haunted houses, temporary assembly, etc. Temporary use permits are also required for portable concrete mixing plants in unincorporated Linn County.
Event organizers should contact the Planning & Development Department before applying for the permit or investing significantly in the project to avoid the loss of any investment should the application be denied.
Applicants are encouraged to submit applications at least 60 days before the start of the activity or event. Applications for activities or events that are submitted 14 days or less from the start date of the event are subject to an expedited application fee of $500. The standard application fee is $100.
A complete application for a temporary use/special event permit will include:
• Application signed by the property owner and/or applicant
• Application fee
• Minor site plan, event map, or race route
• Severe weather plan
• Certificate of liability insurance
Temporary use/special event permit applications are available on the Linn County Planning & Development website. For questions about the permit application, call the Planning & Development Department at 319-8925130 or email [email protected].
Linn County 2025 State of the County address May 22
Linn County Supervisor Chair Brandy Z. Meisheid will deliver the 2025 State of the County address on Thursday, May 22, 2025, at 3 p.m. at the Jean Oxley Linn County Public Service Center.
In her address, Supervisor Meisheid will share examples of how Linn County’s continued leadership in innovation, enhancements to public services, and track record of fiscally responsible decisions are making a positive difference for the people of Linn County.
The State of the County address will be livestreamed on Linn County’s website LinnCountyIowa.gov. A recording of the event will be available on Linn County’s website following the event.
The event is free and open to the public. No RSVP is required.