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
Department breakdowns:
FTE Total Budget Non-Levy Revenue Property Tax
NON-DEPARTMENTAL(COUNTYWIDE) 0.0 9,978,354 49,472,850 (39,494,496)
- - -
OFFICE OF THE COUNTY MANAGER 10.0 2,045,353 699,624 1,345,729
COUNTY BOARD 7.0 1,051,756 6,200 1,045,556
COUNTY COMMUNICATIONS 8.0 1,394,352 118,000 1,276,352
EMPLOYEE RELATIONS 24.5 4,282,591 189,616 4,092,975
Total Administration 49.5 8,774,052 1,013,440 7,760,612
- - -
COMMUNITY SERVICES ADMIN 17.0 2,538,165 4,425 2,533,740
SOCIAL SERVICES 528.2 95,748,196 56,417,681 39,330,515
EMPLOYMENT & ECONOMIC ASST 313.0 44,560,958 31,830,597 12,730,361
PUBLIC HEALTH 130.2 16,442,458 9,586,206 6,856,252
VETERANS SERVICES 9.0 966,443 22,500 943,943
COMMUNITY CORRECTIONS 195.9 27,637,054 11,409,984 16,227,070
EXTENSION 0.0 506,075 35,700 470,375
Total Community Services 1193.3 188,399,349 109,307,093 79,092,256
- - -
PUBLIC SERVICE & REVENUE ADMIN 4.0 945,943 500,707 445,236
ASSESSING SERVICES 42.0 5,188,997 21,748 5,167,249
PROPERTY TAXATION AND RECORDS 33.3 4,477,147 3,461,344 1,015,803
SERVICE & LICENSE CENTERS 33.5 3,055,386 2,176,982 878,404
HISTORICAL SOCIETY 0.0 109,328 - 109,328
COUNTY FAIR 0.0 194,939 - 194,939
LIBRARY 130.2 17,012,894 363,740 16,649,154
ELECTIONS 8.0 2,301,595 783,275 1,518,320
Total Public Services & Revenue 251.0 33,286,229 7,307,796 25,978,433
- - -
SHERIFF 207.3 33,143,931 4,960,009 28,183,922
COUNTY ATTORNEY 99.3 9,585,710 630,966 8,954,744
- - -
MEDICAL EXAMINER 0.0 2,233,844 130,121 2,103,723
- - -
DISTRICT COURT 0.0 492,319 24,000 468,319
- - -
EFIS ADMIN 4.0 1,602,249 810,856 791,393
OFFICE OF RISK MANAGEMENT 11.0 5,014,649 1,564,900 3,449,749
INFORMATION TECHNOLOGY 73.1 17,510,842 2,123,155 15,387,687
OFFICE OF PERFORMANCE & ANALYSIS 8.0 1,066,191 25,000 1,041,191
FINANCE 40.9 5,587,126 449,254 5,137,872
GIS ENTERPRISE 0.0 82,595 82,595 -
Total Enterprise Finance & Information Sys. 137.0 30,863,652 5,055,760 25,807,892
- - -
FLEET MANAGEMENT 16.0 3,422,499 1,021,543 2,400,956
CEP - FLEET MANAGEMENT 2,382,000 1,058,000 1,324,000
FACILITIES MANAGEMENT 56.0 14,101,456 832,016 13,269,440
PHYSICAL DEVELOPMENT ADMIN 39.6 4,317,335 885,613 3,431,722
TRANSPORTATION DEPARTMENT 97.0 10,279,470 8,380,345 1,899,125
PARKS AND OPEN SPACE 32.6 4,841,303 3,678,462 1,162,841
SOIL & WATER 0.0 388,928 388,928 -
ENVIRONMENTAL RESOURCES 32.0 9,460,095 9,460,095 -
BYLLESBY DAM 2.0 998,747 998,747 -
COUNTY LEGACY 0.0 75,256 75,256 -
Total Physical Development 275.2 50,267,089 26,779,005 23,488,084
Total Operations 2,212.5 367,024,529 204,681,040 162,343,489
CIP-COUNTY BUILDING 50,626,473 45,512,477 5,113,996
CIP-TRANSPORTATION/TRANS. SALES&USE TAX 79,596,881 79,596,881 -
CIP-PARKS 24,507,445 24,316,098 191,347
CIP-ENVIRONMENTAL RESOURCES 1,392,804 1,392,804 -
CIP-BYLLESBY DAM - - -
CIP-DATA NETWORKS - - -
Total CIP 156,123,603 150,818,260 5,305,343
Grand Total 2,212.5 523,148,132 355,499,300 167,648,832
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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