DEPARTMENT: Finance
FILE TYPE: Regular Action
TITLE
title
Certification Of 2025 Property Tax Levy And Adoption Of Dakota County 2025 Budget And 2025-2029 Capital Improvement Program
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PURPOSE/ACTION REQUESTED
Certify the 2025 property tax levy and adopt the Dakota County 2025 budget and the 2025-2029 Capital Improvement Program.
SUMMARY
The 2025 property tax levy, Dakota County budget, and 2025-2029 Capital Improvement Program (CIP) are to be adopted on December 17, 2024. This action concludes a process that spanned much of 2024. The budget process began in June with a budget workshop. Discussions centered on budget planning and the proposed levy. On August 13, 2024, the County Manager presented the recommended budget to the County Board. This included County Board budget hearings on August 20 and 27, 2024. On September 10, 2024, the County Board set the maximum 2025 Proposed Levy at $167,648,832, which is a 9.92 percent increase over 2024 (Resolution No. 24-447; September 10, 2024). The County Manger’s current total 2025 recommended budget is $523,148,132. The CIP Public Hearing and the Levy and Budget Public Hearing meetings were held on December 3, 2024.
Major highlights of the 2025 budget include:
• Higher cost growth on existing operations (current level)
• Build in committed cost increases
• Resolve new identified 2025 cost impacts
• Address new and continued service demands
• Mandated Services for Elderly and Disabled
• Providing Health Care Eligibility
• Child Protection and Mental Health
• Seek stable tax and service levels after 2025
Changes to the County Manager’s recommended budget. Several changes have been made to the recommended budget since August 13, 2024 when the County Manager presented his budget to the Board. The changes are in four categories: 2024 adopted budget amendments made after the County Manager’s recommendation; revised estimates/corrections; and additional and adjusted recommendations not part of the August 13, 2024 budget; and CIP changes.
Attachment: 2025 December Changes provides a list of all changes, which have no effect on the previously recommended County levy increase of 9.92 percent. Thus, the resulting total County property tax portion of the budget is $167,648,832, reflecting a 9.92 percent levy increase. The total revised recommended 2025 Dakota County budget is $523,148,132.
RECOMMENDATION
recommendation
Staff recommends certification of the 2025 property tax levy and adoption of the Dakota County 2025 budget and the 2025-2029 CIP.
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EXPLANATION OF FISCAL/FTE IMPACTS
The proposed 2025 levy of $167,648,832 represents a 9.92 percent increase from the amount levied in 2024. The impact of this levy on a median value residential homestead property for taxes payable 2025 is an increase of $39.62, from $674.73 in 2024 to $714.35 in 2025. The attached recommended budget resolution includes the total budget amounts for 2025, including County costs, external funding sources and full-time equivalent (FTEs) by department. Figures also include staff’s recommended technical changes. The County Board may make additional changes to the budget recommendation on December 17, 2024.
The County CIP amounts total $156,123,603 in the 2025 budget and $838,067,887 for the entire CIP.
☐ None ☐ Current budget ☒ Other
☐ Amendment Requested ☐ New FTE(s) requested
RESOLUTION
body
WHEREAS, the Dakota County Board of Commissioners has completed the 2025 budget process; and
WHEREAS, the Dakota County Board of Commissioners held budget recommendation and hearings on August 13, 20 and 27, 2024.
NOW, THEREFORE, BE IT RESOLVED, That the Dakota County Board of Commissioners hereby adopts the 2025-2029 Capital Improvement Program in the amount of $838,067,425; and
BE IT FURTHER RESOLVED, That the Dakota County Board of Commissioners hereby adopts the 2025 Dakota County budget as prepared, presented and set forth in the amount as follows:
Total Budget: $523,148,132
Property Tax Levy: $167,648,832
See Attachment for Department breakdowns.
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PREVIOUS BOARD ACTION
24-447; 9/10/24
ATTACHMENTS
Attachment: 2025 December Changes
BOARD GOALS
☐ A Great Place to Live ☐ A Healthy Environment
☒ A Successful Place for Business and Jobs ☐ Excellence in Public Service
CONTACT
Department Head: Paul Sikorski
Author: Karen Cater