Johnson County adopts $1.9 billion FY2026 budget; commissioners debate reserves and library project

At a public meeting of the Board of County Commissioners, Johnson County adopted its fiscal year 2026 budget and the FY2026-2030 capital improvement program by approving Resolution 083-25.

Robin Symes, director of budget and financial planning, summarized the plan: the proposed $1.9 billion budget includes approximately $1.39 billion in operating expenditures and roughly $505 million in reserves across all county funds. Symes explained that after excluding restricted enterprise and special-purpose funds, the general fund's unrestricted balance was about $139 million (roughly 28% of general fund revenues) and an even narrower truly unrestricted balance (after policy-designated working capital and other restricted balances) of about $23 million. Symes reiterated that Johnson County carries a AAA rating from its municipal bond rating and that maintaining healthy reserves has supported lower borrowing costs and access to financing options that saved the county about $133 million on a recent wastewater project.

The board's public comment period included residents who criticized the budget and urged tax relief or reallocations for projects including the proposed Corinth Library rebuild; commenters proposed renovation rather than new construction and raised concerns about reserve levels and developer incentives. Public commenters included Debbie Detmer and Ben Hobert, who urged lower spending and criticized incentives to developers and perceived reserve excess. Phil Bauer suggested renovating the existing Corinth Library rather than rebuilding and said reallocation could produce large taxpayer savings.

Commissioners discussed the county's reserve policy, the credit-rating implications of reserve reductions and wastewater funding needs. Several commissioners emphasized the long-term funding needs of wastewater infrastructure (Nelson, Tomahawk, Mill Creek projects) and said reserve balances support access to low-cost state revolving loans and WIFIA financing. Commissioner Ashcraft voted against the budget, saying he could not support the final proposal; the motion passed 6-1 with Commissioner Ashcraft voting no.

Key motions:
- Motion to approve and adopt Resolution 083-25 (FY2026 budget and FY2026-2030 CIP) was made by Commissioner Allen Brand, seconded by Commissioner Hanslick. The final roll call was 6 in favor, 1 opposed (Commissioner Ashcraft).