Lyon County adopts FY2027 budget, shifts levy mix and approves transfers to road funds
April 28, 2026 | Lyon County, Iowa
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The Lyon County Board of Supervisors on April 28 adopted the FY2027 budget and set levy rates that will increase the county’s total tax asking by $762,846 from FY2026.
The board approved Resolution 2026-12, which lowers the general supplemental levy to $0.69053 per $1,000 of taxable value (generating $950,000, $250,000 less than FY2026), raises the rural service levy to $2.90000 per $1,000 (generating $2,866,266, $871,088 more than FY2026) and sets the general basic levy at $3.26611 per $1,000 (generating $4,493,395, $141,758 more than the prior year). Chairman Steve Herman presented the resolution and the board voted to approve it.
The board also passed Resolution 2026-11 setting elected official salaries for FY2027: Auditor $81,775; Attorney $150,932; Recorder and Treasurer $80,613; Sheriff $121,745; Supervisors $33,078 with the chair receiving a $1,000 stipend.
As part of fiscal-year-end transfers, the supervisors approved Resolution 2026-13 to move $2,050,676 from the Road Use Tax Fund (RUTF) to Secondary Roads as the final FY2026 transfer, and Resolution 2026-14 to transfer $235,000 (the second-half) from the county’s TIF fund to Secondary Roads, making $470,000 in total TIF transfers for the purpose. County Engineer Daryl Albertson was present for those introductions.
Earlier in the meeting the board held and closed a public hearing on FY2026 Budget Amendment #3 and approved Resolution 2026-15. The amendment adds $50,000 for a sheriff’s vehicle replacement after a totaled unit, $150,000 for a Conservation wetland project, and $10,000 for a LifeLock subscription to the Board Control Casino account.
Votes recorded in the minutes are noted as “motion carried,” which the board listed as assuming unanimous approval unless otherwise stated. The resolution summaries and full texts are available from the Auditor’s Office or at www.lyoncounty.iowa.gov under Supervisors and Resolutions.
Votes at a glance: Resolution 2026-11 (elected official salaries) – approved; Resolution 2026-12 (FY2027 budget and levies) – approved; Resolution 2026-13 (RUTF transfer to Secondary Roads) – approved; Resolution 2026-14 (TIF transfer to Secondary Roads) – approved; Resolution 2026-15 (FY2026 Budget Amendment #3) – approved.
The board indicated it will post the complete resolution texts online and in the Auditor’s Office for public inspection. No further action to challenge or change the adopted levy rates was recorded at the meeting.
The board adjourned after completing the day’s business; the FY2027 budget resolutions take effect according to the schedule in the adopted documents.
The board approved Resolution 2026-12, which lowers the general supplemental levy to $0.69053 per $1,000 of taxable value (generating $950,000, $250,000 less than FY2026), raises the rural service levy to $2.90000 per $1,000 (generating $2,866,266, $871,088 more than FY2026) and sets the general basic levy at $3.26611 per $1,000 (generating $4,493,395, $141,758 more than the prior year). Chairman Steve Herman presented the resolution and the board voted to approve it.
The board also passed Resolution 2026-11 setting elected official salaries for FY2027: Auditor $81,775; Attorney $150,932; Recorder and Treasurer $80,613; Sheriff $121,745; Supervisors $33,078 with the chair receiving a $1,000 stipend.
As part of fiscal-year-end transfers, the supervisors approved Resolution 2026-13 to move $2,050,676 from the Road Use Tax Fund (RUTF) to Secondary Roads as the final FY2026 transfer, and Resolution 2026-14 to transfer $235,000 (the second-half) from the county’s TIF fund to Secondary Roads, making $470,000 in total TIF transfers for the purpose. County Engineer Daryl Albertson was present for those introductions.
Earlier in the meeting the board held and closed a public hearing on FY2026 Budget Amendment #3 and approved Resolution 2026-15. The amendment adds $50,000 for a sheriff’s vehicle replacement after a totaled unit, $150,000 for a Conservation wetland project, and $10,000 for a LifeLock subscription to the Board Control Casino account.
Votes recorded in the minutes are noted as “motion carried,” which the board listed as assuming unanimous approval unless otherwise stated. The resolution summaries and full texts are available from the Auditor’s Office or at www.lyoncounty.iowa.gov under Supervisors and Resolutions.
Votes at a glance: Resolution 2026-11 (elected official salaries) – approved; Resolution 2026-12 (FY2027 budget and levies) – approved; Resolution 2026-13 (RUTF transfer to Secondary Roads) – approved; Resolution 2026-14 (TIF transfer to Secondary Roads) – approved; Resolution 2026-15 (FY2026 Budget Amendment #3) – approved.
The board indicated it will post the complete resolution texts online and in the Auditor’s Office for public inspection. No further action to challenge or change the adopted levy rates was recorded at the meeting.
The board adjourned after completing the day’s business; the FY2027 budget resolutions take effect according to the schedule in the adopted documents.
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