County Board adopts 2025–26 budget, sets final tax request; tables comp plan contract for legal review

September 22, 2025

McCOOK, Neb. — The Red Willow County Board of Commissioners held budget and tax-request hearings Monday morning, adopted the county’s 2025–26 budget, and advanced a series of routine items, including a 12-month moratorium on data centers while zoning updates are drafted. A proposed professional services agreement with the West Central Nebraska Development District (WCNDD) to update the county comprehensive plan was tabled to Oct. 6 for review by the county attorney.

Budget & tax request

• The board opened and closed a public hearing on the 2025–26 budget, followed by a special hearing to set the final tax request.

• Commissioners said countywide valuation rose by roughly $17–18 million to about $1.7 billion. To offset part of that increase, the board said the mill levy will be reduced compared with last year (2024 levy cited as 0.272607).

• Commissioners estimated the county’s tax asking increases by about $167,000, noting they did not use all the authority allowed under state limits and will carry unused authority forward.

The board then approved the following budget-related resolutions:

• Resolution 1572 (Book 24, Page 79): Adopt the 2025/26 county budget as presented.

• Resolution 1573 (Book 24, Page 80): Set the final tax request in an amount different from the prior fiscal year.

• Resolution 1574 (Book 24, Page 81): Transfer $364,468 from the General Fund to the Road/Bridge Fund as the county’s 25% match to state road funding.

• Resolution 1575 (Book 24, Page 82): Transfer $1,042,264.13 from the General Fund to the Self-Insurance Fund for premiums and claims (bookkeeping transfer).

• Resolution 1576 (Book 24, Page 83): Authorize, as needed, a transfer of up to $349,000 from the Inheritance Fund (No. 2700) to the General Fund (No. 0100). Commissioners said similar authority has been granted in prior years but is not always used.

  
  

Consent agenda actions

With minutes tabled (one member was absent at the prior meeting), the board approved items 2–10 on the consent agenda, including:

• Accounts payable: $265,902.73; payroll: $162,870.82.

• Acceptance of a $22,162.75 gift from the Kiplinger Foundation for a stall vacuum (match from the arena fund; not tax dollars).

• Chairman’s signature on a Roads & Streets Certification addendum.

• Roadway occupancy agreements:

  
  

  • McCook Public Power District: three-phase line on Rd. 392 near Timmerman’s.

  • Gavin Harsh: water line crossing a minimum maintenance road on Rd. 404 northwest of Bartley.

  • Great Plains Communications: fiber to a new residence on Rd. 723 northwest of Indianola.

  
  

• Resolution 1577 (Book 24, Page 84): Adopt a 12-month zoning moratorium on data centers while policy is developed.

• Resolution 1578 (Book 24, Page 85): Transfer $13,000 from the Road Fund (0300) to the Road & Bridge Buy-Back Fund (0650) to correct an accounting error.

• Declare a refrigerator at the Law Enforcement Center as surplus.

• The board also reviewed monthly revenue reports from the Sheriff and Clerk.

WCNDD comprehensive plan proposal

Edward Dunn, executive director of WCNDD, presented a one-year scope to update the county’s comprehensive plan (noting the core plan dates to 1998 with solar regulations updated in 2023). Topics flagged for modern standards include CAFO siting, renewable energy (wind/solar/battery storage), data centers/crypto, CO₂ pipelines, ag land protection, and potential highway-corridor commercial uses.

• Dunn stated WCNDD does not conduct rural nuisance abatement and that the comp-plan work is separate from nuisance enforcement.

• Commissioners voiced interest in aligning livestock siting distances with state “livestock-friendly” categories and in addressing data-center siting proactively.

• Action: The board tabled the WCNDD agreement to Oct. 6 to allow the county attorney to review contract language.

Audit & ARPA compliance

Don Wilson, CPA, reported on the ARPA compliance attestation and the annual audit wrap-up. Because combined federal expenditures exceeded the audit threshold due largely to ARPA, a compliance audit focused on ARPA spending is being completed.

• The board approved an engagement agreement with Wilson (fee $4,500 for FY ending June 30, 2025) and authorized the Chairman’s signature on the management representation letter.

Treasurer: tax sale certificates

County Treasurer Crystal Dack briefed commissioners on 2023 delinquent real property taxes that did not sell at the March public tax sale.

• About 39 parcels were noticed on Sept. 12; if not paid by Sept. 30, the county will place county sale certificates (no cash exchanged).

• Owners may redeem at any time within three years of certificate issuance by paying amounts due, a $22 redemption fee, and 14% interest; the county attorney may foreclose after three years if unredeemed.

• Private investors may still purchase certificates from the county; redemptions are paid through the Treasurer’s office.

Visitors & citizen comments

• During citizens’ comments, a speaker asked the board to formally state that any planning services would not be used for nuisance abatement; commissioners said they would pose the question to WCNDD on the record.

• Members of the McCook Engagement Academy (through UNL Extension) attended to observe county governance and asked about county structure and budgeting.