★ Independent, reader-supported & ad-free · Watching the watchers in all 50 states ★ Support Us
The Docket · Government Meeting · DKT-2026-000747

On the agenda: Center City meeting — Flock Camera (Sep 9)

⚠ Agenda Watch  Center City, Minnesota · Wednesday, September 9, 2026 — in 4 days

About this record

The published agenda for this September 9 meeting contains: "Flock Camera". This is the public record BEFORE the vote — read the document, then show up. Public comment is where cancellations start.

WhenWednesday, September 9, 2026
Check the agenda document for the meeting time.
WhereCenter City, Minnesota
Money$29,926 on the table
On the record“Flock Camera”

The agenda, word for word

Government public record — the full text of the published document, archived September 5, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗

34 pages · scroll to read
Page 1 of 34

Commissioners:
District 1

Jim Swenson
District 2
Rick Greene
District 3

Marlys Dunne
District 4
Ben Montzka
District 5

Chisago County is the place to grow and develop for all generations.

Dan Dahlberg

BUDGET & FINANCE COMMITTEE
Wednesday, September 9, 2026

County Board Room, Room 172 at 3:00 p.m.
PROPOSED AGENDA

I.

Current Year-to-Date Financial Update
a.
b.

Operating Budget vs Actual
Salaries and Wages Budget vs Actual

e.
f.

CIP Budget to Actual
ARPA Budget to Actual

c.
d.

g.

Fund Balance Charts
Wheelage Tax and Local Option Sales Tax Charts

Public Safety Funds

II.

September Current Job Vacancies Report

III.

Budget and Finance Subcommittee – DRAFT 2027 Budget and Levy

IV.

Proposed DRAFT 2027 TIP

V.

Personnel Committee 9/4 Discussion

VI.

CORRESPONDENCE

Adjourn Meeting

Upcoming Schedule



Board of Commissioners – September 16th at 6:30 p.m.
Board of Commissioners – October 7th at 6:30 p.m.
Budget and Finance – October 14th at 3:00 p.m.
Board of Commissioners – October 21st at 6:30 p.m.

Budget and Finance Committee
September 9th 2026

1

Page 2 of 34

BUDGET TO ACTUAL
AS OF 08/31/2026
67% OF YEAR COMPLETE

Adopted
Budget
GENERAL FUND
Board of Commissioners

$

566,617

Actual

$

TAB I.

% of
Adopted
Budget

405,626

72%

District Court

212,500

140,147

66%

Law Library

75,750

25,911

34%

1,277,967

902,776

71%

Auditor-Treasurer

655,354

370,183

56%

Audit

80,000

37,382

47%

Finance

435,680

260,480

60%

Assessor

1,256,042

810,525

65%

Enterprise Services

7,257,487

4,177,008

58%

Central Services

77,100

60,583

79%

County Administrator

Elections

Notes

2026 Annual Dues:
AMC - $29,926
MICA - $16,785

Q1 Benefit Fees
Membership Dues
Labor Attorney

Advertising / Publications

208,592

109,313

52%

3,166,371

1,997,512

63%

Recorder

434,646

232,807

54%

Recorder Comp/Tech

73,310

47,620

65%

VDI Repl Proj / Rec Comp

Maintenance

1,654,454

1,258,304

76%

2026 Annual Contract Payments

Planning & Zoning
General Government

1,470,314
1,561,863

780,095
1,403,388

53%
90%

2025 Share of Permits to Cities
Liability and Workers' Comp
Retiree Payouts:
$200k Budget - $235.1k Actual

Sheriff

9,596,319

6,141,838

64%

136,810

123,326

90%

County Attorney

Public Safety Grants
Coroner

Evidence Storage

153,159

85,794

56%

County Jail

5,761,880

3,369,039

58%

Community Corrections

2,428,828

1,504,505

62%

Emergency Management

167,439

131,124

78%

E-911

279,000

45,154

16%

Historical Society

45,000

45,000

100%

2026 Allocation

Regional Library

891,365

891,634

100%

2026 Allocation

Parks

659,266

519,908

79%

County Agricultural Society

16,000

16,000

100%

County Extension Services

186,232

92,640

50%

Soil & Water

212,000

211,586

100%

Water Quality Grant

343,510

120,515

35%

Wetland Grant

135,484

52,998

39%

Watercraft Inspection

252,718

115,510

46%

Economic Dev (Tax Abatements)

38,500

19,229

50%

26,505,458

63%

TOTAL GENERAL FUND

Budget and Finance Committee
September 9th 2026

$
$

41,767,557

$
$

2026 Allocation
2026 1st Allocation
2026 Allocation to SWCD

2

Page 3 of 34

BUDGET TO ACTUAL
AS OF 08/31/2026
67% OF YEAR COMPLETE

Adopted
Budget

% of
Adopted
Budget

Actual

Notes

ROAD AND BRIDGE FUND
Surveyor

130,415

66%

Highway Administration

$

470,155

322,141

69%

Highway Engineering

2,015,689

1,229,868

61%

Final Design Costs
MnDOT Grant Funded

Hwy 8

197,053

$

14,000,000

5,318,392

0%

Highway Construction

10,500,000

5,830,039

56%

Highway Maintenance

5,368,690

3,098,619

58%

Equipment Maint/Shop

1,500,551

959,326

64%

684,499

552,034

81%

Traffic Operations
TOTAL ROAD AND BRIDGE FUND

$
$

34,736,637

$
$

17,440,836

50%

$

283,943

$

143,352

50%

HEALTH AND HUMAN SERVICES
Veterans Service
Income Maintenance

4,248,724

2,022,140

48%

Social Services

13,385,746

5,894,212

44%

Public Health Nursing

2,868,115

1,213,104

42%

TOTAL HEALTH AND HUMAN SERVICES

$

20,786,528

$

9,272,807

45%

$

102,379

$

85,691

84%

-

0%

BUILDING FUND
General Government
Score Grant Fund

-

TOTAL BUILDING FUND

$
$

102,379

$
$

85,691

84%

TOTAL CAPITAL EQUIP FUND

$
$

3,241,811

$
$

2,416,917

75%

$

300,726

$

92,891

31%

287,268

69%

Honeywell bond payment

SOLID WASTE FUND
Score Grant Fund
HHW Operations
TOTAL SOLID WASTE FUND

418,568
$

719,294

$

380,159

53%

PARK ACQUISITION & IMPROVEMENT FUND
Park Acq & Imp Fund
$
TOTAL PARK ACQ & IMP FUND
$
$

-

$
$
$

206,073
206,073

0%
0%

2026 Annual Contract Payments

LAKE IMPROVEMENT DISTRICT MAINTENANCE
LID Maintenance

$

707,561

$

313,346

44%

TOTAL LAKE IMPV DIST MAINT

$
$

707,561

$
$

313,346

44%

$

2,164,031

$

2,168,103

100%

DEBT SERVICE FUND
Road Debt

Bond Matured

HHS Debt

280,594

281,114

100%

Principal + Interest

Jail Debt

1,664,054

1,217,015

73%

Principal + Interest

225,675

226,695

100%

Principal + Interest
Principal + Interest

Business Park Bonds
Capital Projects

560,513

102%

TOTAL DEBT SERVICE FUND

$
$

4,884,151

$
$

4,453,440

91%

TOTAL ALL FUNDS

$

106,945,918

$
$

61,074,727

57%

Budget and Finance Committee
September 9th 2026

549,797

3

Page 4 of 34

OPERATING BUDGET VS ACTUAL
(EXCLUDES SALARIES AND BENEFITS)
AS OF 08/31/2026
67% OF YEAR COMPLETE

Adopted
Budget

% of
Budget

Actual

GENERAL FUND
Board of Commissioners

$

284,509

$

221,509

78%

District Court

212,500

140,147

66%

Law Library
County Administrator

75,750
131,200

25,911
155,575

34%
119%

Auditor-Treasurer

25,780

9,308

36%

Notes

2026 Annual Dues:
AMC - $29,926
MICA - $16,785

Q1 Benefit Fees
Membership Dues
Labor Attorney

Audit

80,000

37,382

47%

Finance

5,770

8,366

145%

Assessor

69,450

37,688

54%

4,812,054

2,892,764

60%

2026 Annual Subscriptions
Advertising / Publications

Enterprise Services

CFO Contracted Services

Central Services

77,100

60,583

79%

Elections

133,400

90,838

68%

County Attorney

102,500

87,140

85%

2026 Dues

Recorder

20,400

16,148

79%

2026 1st Half Legal

Recorder Comp/Tech

73,310

47,620

65%

VDI Repl Proj / Rec Comp

959,207

957,294

100%

2026 Annual Contract Payments

222,100
1,561,863

117,525
1,403,388

53%
90%

2025 Share of Permits to Cities

Contingency

-

-

0%

Contingency - Special Projects

-

-

0%

Sheriff

934,832

640,074

68%

Public Safety Grants

136,810

123,326

90%

Coroner

153,159

85,794

56%

County Jail

742,430

445,805

60%

Community Corrections

70,694

42,576

60%

Maintenance
Planning & Zoning
General Government

Emergency Management

33,374

32,923

99%

E-911

279,000

45,154

16%

Historical Society

45,000

45,000

100%

Regional Library

891,365

891,634

100%

Parks

136,800

100,730

74%

County Agricultural Society

16,000

16,000

100%

County Extension Services

186,232

92,640

50%

Soil & Water

212,000

211,586

100%

Water Quality Grant

186,879

50,286

27%

Wetland Grant

5,672

5,672

100%

Watercraft Inspection

59,800

13,708

23%

Economic Dev (Tax Abatements)
38,500
and Finance
TOTALBudget
GENERAL
FUND Committee $ 12,975,440
September 9th 2026

$

19,229

50%

9,171,324

71%

Liability and Workers' Comp
Retiree Payouts:
$200k Budget - $238.3k Actual

Evidence storage

2026 Allocation
2026 Allocation
2026 Allocation
2026 Allocation
2026 Allocation to SWCD

4

Page 5 of 34

OPERATING BUDGET VS ACTUAL
(EXCLUDES SALARIES AND BENEFITS)
AS OF 08/31/2026
67% OF YEAR COMPLETE

Adopted
Budget

Actual

% of
Budget

Notes

ROAD AND BRIDGE FUND
Surveyor

$

5,350

$

1,221

23%

Highway Administration

33,000

32,356

98%

2026 Annual Dues

Highway Engineering

761,750

494,303

65%

Final Design Costs
MnDOT Grant Funded

14,000,000

5,318,392

38%

Highway Construction

Hwy 8

10,500,000

5,830,039

56%

Highway Maintenance

3,162,345

1,761,551

56%

Equipment Maint/Shop

924,200

585,104

63%

Traffic Operations
TOTAL ROAD AND BRIDGE FUND

386,843

89%

$ 29,819,895

433,250
$

14,409,809

48%

$

$

8,087

22%

Pavement Marking

HEALTH AND HUMAN SERVICES
Veterans Service
Income Maintenance
Social Services
Public Health Nursing
TOTAL HEALTH AND HUMAN SERVIC $

36,000
909,976

417,961

46%

4,355,581

1,932,874

44%

317,169

124,496

39%

5,618,726

$

2,483,417

44%

BUILDING FUND
General Government

$

102,379

$

85,691

84%

TOTAL BUILDING FUND

$

102,379

$

85,691

84%

TOTAL CAPITAL EQUIP FUND

$

3,241,811

$

2,416,917

75%

$

223,546

$

46,435

21%

134,334

72%

$

180,769

44%

-

$
$

206,073
206,073

0%
0%

Honeywell bond payment

SOLID WASTE FUND
Score Grant Fund
HHW Operations
TOTAL SOLID WASTE FUND

186,850
$

410,396

PARK ACQUISITION & IMPROVEMENT FUND
Park Acq & Imp Fund
$
TOTAL PARK ACQ & IMP FUND
$

2026 Annual Contract Payments

LAKE IMPROVEMENT DISTRICT MAINTENANCE
LID Maintenance

$

477,450

$

174,505

37%

TOTAL LAKE IMPV DIST MAINT

$

477,450

$

174,505

37%

$

2,164,031

$

DEBT SERVICE FUND
Road Debt

2,168,103

100%

Bond Matured

HHS Debt

280,594

281,114

100%

Bond Matured

Jail Debt

1,664,054

1,217,015

73%

Principal + Interest

Business Park Bonds

225,675

226,695

100%

Principal + Interest

Capital Projects

549,797

560,513

102%

Principal + Interest

TOTAL DEBT SERVICE FUND

$

4,884,151

$

4,453,440

91%

TOTAL ALL FUNDS

$ 57,530,248

$

33,581,945

58%

Budget and Finance Committee
September 9th 2026

5

Page 6 of 34

SALARIES AND WAGES
BUDGET VS ACTUAL
AS OF 08/31/2026
67% OF YEAR COMPLETE
Adopted Budget
GENERAL FUND
Board of Commissioners
County Administrator
Auditor-Treasurer
Finance
Assessor
Enterprise Services
Elections
County Attorney
Recorder
Maintenance
Planning & Zoning
Sheriff
County Jail
Community Corrections
Emergency Management
Parks
Water Quality Grant
Wetland Grant
Watercraft Inspection (Seasonal)

282,108
1,146,767
629,574
429,910
1,186,592
2,445,433
75,192
3,063,871
414,246
695,247
1,248,214
8,661,487
5,019,450
2,358,134
134,065
522,466
156,631
129,812
192,918
28,792,117

$

191,703
437,155
1,253,939
2,206,345
576,351
251,249
4,916,742

$

247,943
3,338,748
9,030,165
2,550,946
15,167,802

$

$

$

77,180
231,718
308,898

LAKE IMPROVEMENT DISTRICT MAINTENANCE
Lake Improvement District Maintenance
TOTAL LAKE IMPV DISTRICT MAINT

$
$

TOTAL ALL FUNDS

$

TOTAL GENERAL FUND
ROAD AND BRIDGE FUND
Surveyor
Highway Administration
Highway Engineering
Highway Maintenance
Equipment Maintenance/Shop
Traffic Operations
TOTAL ROAD AND BRIDGE FUND
HEALTH AND HUMAN SERVICES
Veterans Service
Income Maintenance
Social Services
Public Health Nursing
TOTAL HEALTH AND HUMAN SERVICES
SOLID WASTE FUND
Score Grant Fund
HHW Operations
TOTAL SOLID WASTE FUND

Budget and Finance Committee
September 9th 2026

$

Actual

$
$

$
$

$
$

% of Budget

184,117
747,201
360,875
252,114
772,836
1,284,243
18,475
1,910,372
216,659
301,010
662,570
5,501,764
2,923,234
1,461,928
98,201
419,177
70,228
47,326
101,802
17,334,134

65%
65%
57%
59%
65%
53%
25%
62%
52%
43%
53%
64%
58%
62%
73%
80%
45%
36%
53%
60%

129,194
289,785
735,566
1,337,069
374,223
165,191
3,031,027

67%
66%
59%
61%
65%
66%
62%

135,265
1,604,179
3,961,339
1,088,608
6,789,390

55%
48%
44%
43%
45%

$

46,456
152,935
199,391

60%
66%
65%

230,111
230,111

$
$

138,840
138,840

60%
60%

49,415,670

$

27,492,782

56%

$

$

$

6

Page 7 of 34

GENERAL FUND BALANCE BY MONTH 2022 - 2026
$50,000

$45,000

$40,000

$35,000

$30,000

$25,000

$20,000

$15,000

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2022

$31,823

$30,169

$28,401

$26,522

$25,144

$42,821

$40,066

$38,629

$36,901

$34,966

$44,667

$41,343

2023

$39,545

$36,157

$33,205

$30,535

$28,566

$40,874

$38,871

$37,426

$36,201

$33,879

$43,300

$40,988

2024

$37,178

$34,237

$30,936

$29,025

$26,248

$38,312

$36,141

$34,557

$32,253

$30,383

$39,095

$36,812

2025

$33,233

$30,270

$27,847

$25,767

$23,331

$37,705

$35,473

$33,600

$31,558

$28,874

$38,165

$35,317

2026

$31,862

$28,618

$21,139

$19,127

$15,938

$31,547

$29,342

$28,191

Budget and Finance Committee
September 9th 2026

7

Page 8 of 34

ROAD & BRIDGE FUND BALANCE BY MONTH 2022 - 2026
$17,000

$15,000

$13,000

$11,000

$9,000

$7,000

$5,000
2022

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

$12,786

$16,033

$14,405

$12,924

$9,058

$7,477

$10,935

$10,828

$9,528

$10,634

$10,392

$9,864

2023

$10,151

$10,922

$10,739

$10,353

$10,111

$13,364

$16,583

$14,537

$11,938

$9,164

$10,223

$9,565

2024

$10,193

$11,009

$11,497

$11,085

$11,491

$14,290

$16,106

$11,143

$9,751

$7,355

$9,642

$9,274

2025

$8,559

$10,201

$10,170

$9,630

$8,897

$8,407

$6,530

$2,991

$8,034

$5,802

$7,535

$7,445

2026

$6,918

$7,445

$7,820

$8,444

$6,966

$9,903

$9,786

$8,956

Budget and Finance Committee
September 9th 2026

8

Page 9 of 34

HEALTH & HUMAN SERVICES FUND BALANCE BY MONTH 2022 - 2026
$18,000

$16,000

$14,000

$12,000

$10,000

$8,000

$6,000

$4,000

$2,000

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2022

$5,512

$5,286

$4,624

$3,640

$3,818

$7,706

$7,727

$7,362

$6,499

$5,653

$9,435

$8,163

2023

$8,152

$8,049

$7,110

$6,226

$6,201

$9,814

$9,908

$10,040

$8,864

$7,944

$11,792

$10,374

2024

$9,361

$9,308

$8,276

$7,585

$7,131

$11,344

$11,764

$11,564

$10,533

$9,375

$12,808

$11,941

2025

$10,679

$10,457

$9,449

$8,447

$7,878

$12,284

$11,999

$12,224

$11,113

$9,601

$13,615

$12,726

2026

$11,707

$11,358

$10,660

$9,884

$9,164

$15,095

$15,611

$15,574

Budget and Finance Committee
September 9th 2026

9

Page 10 of 34

REVENUE, ROAD & BRIDGE & HHS COMBINED FUND BALANCE BY MONTH
2022 - 2026
$70,000
$65,000
$60,000
$55,000
$50,000
$45,000
$40,000
$35,000
$30,000
$25,000

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2022

$46,863

$46,089

$43,417

$40,026

$41,748

$66,560

$62,198

$58,915

$52,458

$48,096

$65,037

$60,334

2023

$57,848

$55,128

$51,054

$47,114

$44,878

$64,052

$65,362

$62,003

$57,003

$50,987

$65,315

$60,927

2024

$56,732

$54,554

$50,709

$47,695

$44,870

$63,946

$64,011

$57,264

$52,537

$47,113

$61,545

$57,902

2025

$52,471

$50,928

$47,466

$43,844

$40,106

$58,396

$54,002

$48,815

$50,705

$44,277

$59,315

$55,488

2026

$50,487

$47,421

$39,619

$39,613

$32,068

$56,545

$54,739

$52,721

Budget and Finance Committee
September 9th 2026

10

Page 11 of 34

July 2026 Wheelage Tax
58% of Year Complete

2026 Budget: $1,200,000

$140,000

Total as of July: $ 732,736
Percent of Budget: 61%

$120,000

$100,000

$80,000

$60,000

$40,000

$20,000

$0
2022

January

February

March

April

May

June

July

Cleanup

August

September

October

November December

$64,941

$51,524

$54,525

$54,194

$39,766

$4,820

$51,328

$44,461

$44,395

$42,405

$46,984

$46,175

2023

$50,214

$46,656

$65,362

$51,476

$55,686

$56,046

$34,775

$5,955

$56,178

$56,046

$51,483

$35,288

$37,338

2024

$56,392

$59,652

$53,847

$55,067

$50,942

$53,011

$6,678

$39,749

$54,829

$43,653

$49,906

$37,338

$46,477

2025

$50,234

$53,849

$62,272

$54,810

$53,387

$46,771

$8,242

$40,193

$50,338

$49,108

$51,761

$35,767

$74,218

2026

$91,512

$113,846

$127,239

$110,676

$92,614

$101,052

$95,796

2022

Budget and Finance Committee
September 9th 2026

2023

2024

2025

$42,376

2026

11

Page 12 of 34

June 2026 Sales Tax
50% of Year Complete

$400,000

2026 Budget: $3,800,000
Total as of June: $1,918,202
Percent of Budget: 50%
Avg Annual: $3,105,511

$300,000

$200,000

$100,000

February

March

April

$303,035

$253,275

$242,386

$276,025

$323,438

$257,403

$219,827

$267,813

2024

$313,742

$245,851

$228,314

$270,042

$288,215

2025

$349,646

$253,765

$248,166

$279,068

2026

$353,009

$285,969

$272,766

$313,746

2022
2023

January

May

June

July

Cleanup

August

$271,846

$327,383

$266,348

$334,268

$359,758

$321,598

$327,000

$327,347

$327,169

$284,561

$369,019

$310,303

$310,305

$344,379

$306,054

$279,000

$348,443

$341,074

$365,149

$316,532

$338,363

$341,661

$289,743

$293,066

$341,597

$356,779

$363,952

$336,087

$365,402

$356,892

$314,340

$319,336

$373,376

2022

Budget and Finance Committee
September 9th 2026

2023

2024

2025

September

October

November December

2026

12

Page 13 of 34

2026 Chisago County Capital Improvement Program
Budget to Actual
As of August 31, 2026
Dept

Project Name

2026 Budget

2026 Actual

County Membership in Local Chambers of Commerce
Financial Policies

12-031-000-0000-6802
12-031-000-0000-6802

$
$
$

830
25,000
25,830

$
$
$

- $
(1,549) $
(1,549) $

830
23,451
24,281

Office Chairs

12-050-000-0000-6601

$
$

1,000
1,000

$
$

-

$
$

1,000
1,000

Election Equipment Replacement Fund
Storage Media and Battery Replacement

12-071-000-9000-6601
12-071-000-9001-6601

$
$
$

267,911
14,843
282,754

$
$
$

-

$
$
$

267,911
14,843
282,754

Ballistic Vests (6)
Carey Guide Subscriptions (3)

12-255-000-9022-6601
12-255-000-9023-6601

$
$
$

4,639
2,100
6,739

$
$
$

(5,762) $
- $
(5,762) $

(1,123)
2,100
977

2026 Small Equipment New Request
Cradlepoints for SO squads
Replace Core Network Equip - Firewalls
Replace Core Network Equip - Sans
Replacement of ARMER subscriber Mobile/Portable Radios
Cyber Security Policies
Replace Core Network Equip - UCS Servers (ENTS-0422)
AS400 - Replace Agency Collection and Social Welfare Systems (ENTS-0446)
Replace Core Network Equip - Replace Cisco OTV with VXLAN (ENTS-0448)
CJIS Security Upgrades (includes MNT-0191)
2025 Small Equipment Replacement (ENTS-0420)
Cameras for Parks - Checkerboard Shop/Park, KiChiSaga (ENTS-0458)
DocAccess
VDI Phaseout

12-061-000-9002-6601
12-061-000-9003-6601
12-061-000-9004-6601
12-061-000-9005-6601
12-061-000-9006-6601
12-061-000-0000-6802
12-061-000-0000-6601
12-061-000-0000-6601
12-061-000-0000-6601
12-061-000-0000-6601
12-061-000-0000-6601
12-061-000-0000-6601
12-061-000-9025-6601
12-061-000-0000-6601

$
7,582
$
21,700
$
250,000
$
750,000
$
245,000
$
25,250
$
2,399
$
30,000
$
4,342
$
63,541
$
56,079
$
12,457
$
12,009
$
117,000
$ 1,597,359

$
$
(17,772)
$
$ (735,840)
$ (244,879)
$
$
$
$
(1,912)
$
(21,142)
$
(51,311)
$
(10,789)
$
(12,009)
$ (117,979)
$ (1,213,632)

1992 Parks Maintenance Facility Garage and Entrance Door Replacements
2008 Ford F450 Truck Replacement

12-523-000-9014-6601
12-523-000-9015-6601

$
$

$
$

Administration

Administration Total
Assessor

2026
Remaining

G/L Code

Assessor Total
Auditor-Treasurer

Auditor-Treasurer Total
Community Corrections

Community Corrections Total
Enterprise Services

Enterprise Services Total
Environmental Services

Budget and Finance Committee
September 9th 2026

12,000
65,000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

7,582
3,928
250,000
14,160
121
25,250
2,399
30,000
2,430
42,399
4,768
1,668
(979)
383,727

(12,000) $
(49,423) $

15,577

13

Page 14 of 34

Dept

Project Name

Environmental Services

Environmental Services Total
Maintenance

Maintenance Total
Public Works

Public Works Total
Sheriff's Office

Sheriff's Office Total
Unallocated
Unallocated Total

G/L Code

2026
Remaining
2026 Budget 2026 Actual
$
24,000 $
(23,100) $
900
$
10,500 $
(10,225) $
275
$
20,000 $
(20,000) $
$
2,100 $
- $
2,100
$
18,000 $
(18,000) $
$
16,000 $
(13,544) $
2,456
$
16,000 $
(13,544) $
2,456
$
4,356 $
3,050 $
7,406
$
5,250 $
- $
5,250
$
29,599 $
- $
29,599
$
11,376 $
(11,702) $
(326)
$
30,000 $
- $
30,000
$
10,971 $
(10,971) $
$
275,152 $ (179,459) $
95,693

Checkerboard Dog Park - Replacement of Perimeter Fencing
Checkerboard Park - Furnish and Install Small Dog Area
County Parks Entrance Signage
Public Service Counter & Office Chairs
Security Gate - Parks Maintenance Facility Entrance
Zero Turn Mower Replacement #1
Zero Turn Mower Replacement #2
Auction Proceeds
2002 3/4 Ton Truck Replacement (ENVS-0120)
Swedish Immigrant Trail land acquisition
SIRT-Wetland Delineation and Enviromental Review Contracted Services (ENVS-0441)
SIRT-Wetland Mitigation Land Credit Purchase (ENVS-0442)
Parks Maintenance Facility- Existing Pole Building Structures- Steel Renovation (ENVS-0443)

12-523-000-9016-6601
12-523-000-9017-6601
12-523-000-9018-6601
12-127-000-9007-6601
12-523-000-9019-6601
12-523-000-9020-6601
12-523-000-9021-6601
12-523-000-0000-5561
12-523-000-0000-6601
12-523-000-0000-6802
12-523-000-0000-6802
12-523-000-0000-6802
12-523-000-0000-6601

SpaceSaver Mobile High Density Shelving
Generator Repair - NB HHS
ICS Facilities Study

12-111-500-9013-6601
12-111-000-0000-6601
12-111-000-0000-6802

$
$
$
$

32,000
10,000
250,126
292,126

$
$
$
$

(8,368)
(8,368)

$
$
$
$

32,000
1,632
250,126
283,758

Center City PW Parking Lot Improvements
Changeable Message Signs
Forklift
Skidsteer
Tandem Snow Plow Truck
Auction Proceeds
Hydrant Replacement
Tandem Snow Plow Truck (PWKS-0175)
Additional CIP funding for Approved Equipment
RTU Replacement
Hydrant Replacement @ Center City Public Works

12-310-000-9008-6601
12-310-000-9009-6601
12-310-000-9010-6601
12-310-000-9011-6601
12-310-000-9012-6601
12-310-000-0000-5561
12-310-000-0000-6601
12-310-000-0000-6601
12-310-000-0000-6601
12-310-000-0000-6601
12-310-000-0000-6601

$
410,000
$
45,000
60,000
$
$
108,000
$
375,000
$
51,854
$
10,073
$
201,692
$
19,368
$
55,900
$
17,768
$ 1,354,655

$
$
$
$
$
$
$
$
$
$
$
$

(35,420)
(52,016)
(106,412)
(183,067)
38,400
(183,817)
(17,768)
(540,100)

$
$
$
$
$
$
$
$
$
$
$
$

410,000
9,580
7,984
1,588
191,933
90,254
10,073
17,875
19,368
55,900
814,555

Squad Replacement Program
Auction Proceeds
Mobile Field Force Equipment (CCSO-0455)
Stacy Squad #3

12-201-000-9024-6601
12-201-000-0000-5561
12-201-000-0000-6601
12-201-000-0725-6601

$
$
$
$
$

432,650
139,817
58,250
4,137
634,854

$
$
$
$
$

(396,193)
23,913
(372,280)

$
$
$
$
$

36,457
163,730
58,250
4,137
262,574

Unallocated CIP

12-149-000-0000-6601

$
$

270,486
270,486

$
$

-

$
$

-

Grand Total

$ 4,740,955

Budget and Finance Committee
September 9th 2026

$ (2,321,150) $ 2,149,319

14

Page 15 of 34

Public Safety Aid
As of August 31, 2026
Date

Remaining

Allocated

Description

10/20/2023
10/31/2023
4/17/2024
3/12/2025
3/12/2025
3/12/2025
3/12/2025
3/12/2025
7/9/2025
7/9/2025
11/12/2025

Lakes Center for Youth and Families
CCSO Recruiting & Retenion Program
SIGMA Tactical Wellness
Flock Cameras (3 year contract)
Radar Trailers - 3
Drones and Accessories
Command Vehicle
SIGMA Tactical Wellness - 3 Years
Evidence Storage

Budget
$

$

$

10,000
145,000
54,436
77,000
29,862
22,351
600,000
102,500
31,069
25,200
14,640
1,112,058

$
$

SWAT 2026 Communication/Hearing Devices (14)
Companion Animal Control - Contract Cities retainer

Public Safety Aid - Unallocated
TOTALS

Budget and Finance Committee
September 9th 2026

Actual

Allocation
$

$

(10,000)
(116,000)
(54,436)
(26,500)
(29,849)
(22,351)
(11,886)
(26,759)
(25,200)
(14,640)
(337,621)

$

29,000
50,500
13
600,000
90,614
4,310
774,437

26,183

$

-

$

-

1,138,241

$

(337,621)

$

774,437

15

Page 16 of 34

Current Job Vacancies
September 9, 2026, Budget and Finance/Workshop

II.

Title

Notes:

Financial Worker – Part Time

Replacement – long-term ON HOLD

MCH Nurse 0.8 Public Health

Replacement – ON HOLD

MCH Nurse 1.0 Public Health

Replacement – ON HOLD

Community Health Services Lead (contract)

Replacement – ON HOLD

Community Health Worker (contract)

NEW under COVID-19 Vaccine Grant – ON HOLD – (No. 3 of 3)

MCH Nurse 1.0 – Public Health

Replacement – ON HOLD

CSO

1 Vacancy – Spring 2026

Senior Infrastructure Engineer

NEW – Open until filled

Infrastructure Engineer

1 vacancy – Open until filled

Senior Security Engineer

1 vacancy

Corrections Officer

3 vacancies

Deputy Sheriff

1 vacancy

Deputy Sheriff Bailiff PT

1 vacancy

Public Safety 911 Emergency Dispatcher

2 vacancies

Building Inspector

1 vacancy

Director of Emergency Communications

1 vacancy posted internally until 9/9/2026

Office Manager – Attorney

1 vacancy – closing date 8/17/2026

Fleet Maintenance Technician

New - closing date 8/26/2026

Child Support Officer

1 vacancy due to promotion – ON HOLD

Child Protection Supervisor

NEW – filled July 2026

MCH Coordinator

1 vacancy

Children’s Mental Health Case Manager

1 vacancy

Behavioral Health Case Manager

1 vacancy – posted until June 29, 2026

Lead Child Protection Case Manager/Assessment Worker

Posted internally - interviewing

Environmental-Community Health Specialist

1 vacancy – closing date 7/8/2026

Social Worker/Case Manager Aging and Disabilities Division

1 vacancy – closing date 7/10/2026

Budget and Finance Committee
September 9th 2026

16

Page 17 of 34

Current Job Vacancies
September 9, 2026, Budget and Finance/Workshop

Social Worker/Case Manager Child Protection

2 vacancies

Public Health Nurse

2 vacancies – closing date 5/31/2026

MnCHOICES Assessor

2 vacancies – closed 4/24/2026

Community Health Specialist

1 vacancy due to internal promotion – closing date 7/8/2026

Financial Services and Child Support Manager

NEW – closing date 8/17/2026

Case Aide HHS

1 vacancy April 2026 – on hold

The ON HOLD vacancies are undergoing assessment and revisions will be made to duties/job descriptions that better suit the department, etc.

Budget and Finance Committee
September 9th 2026

17

Page 18 of 34

Budget and Finance Workshop
Item #

III.

Budget and Finance Subcommittee –
DRAFT 2027 Budget and Levy
September 9th, 2026

The Chisago County Budget and Finance Subcommittee (Commissioners Dunne and
Greene) have heard all departments (except HHS, A-T and Assessor) DRAFT
operating budgets on July 24th and July 31st.
July 24th
10:00 am -

Public Works

11:00 am -

Sheriff’s Office

Noon -

Environmental Services

July 31st 9:00 am – Courts
9:30 am – County Attorney’s Office
10:00 am – Administration/BOC/Facilities/Maint./Human Resources/Finance
11:00 am – Enterprise Services
Noon – Community Corrections
12:30 am – Recorder
August 14th - HHS, Assessor and Auditor-Treasurer.

Attachment(s):

Proposed 2027 Preliminary Summary Budget and Levy Calculation

2027 Preliminary Budget Subcommittee Recommendation Changes

2027 Preliminary Summary Budget and Levy Calculation Operating vs. Salary
Breakdown

Preliminary 2027 Tax Impact

2027 – 2031 Capital Improvement Plan

Budget and Finance Committee
September 9th 2026

18

Page 19 of 34

Budget and Finance Committee
September 9th 2026

19

Page 20 of 34

Budget and Finance Committee
September 9th 2026

20

Page 21 of 34

Budget and Finance Committee
September 9th 2026

21

Page 22 of 34

2027 PRELIMINARY SUMMARY BUDGET & LEVY CALCULATION
By Department with Operating vs Salary Breakdown
Expenditures
2026

2026

2026

2027

% Non-

2027

Non-Salary

Salary

Total

Non-Salary

Non-Salary

Salary

Salary

2027

Expenditures

Expenditures

Expenditures

Expenditures

Inc/Dec

Inc/Dec

Expenditures

Salary Inc/Dec

% Salary

Total

Inc/Dec

Expenditures

Total Inc/Dec

Inc/Dec

Total %

11.97%

Assessor

69,450

1,186,592

1,256,042

74,300

4,850

6.98%

1,332,119

145,527

12.26%

1,406,419

150,377

Auditor-Treasurer

25,780

629,574

655,354

29,205

3,425

13.29%

690,514

60,940

9.68%

719,719

64,365

9.82%

Elections

133,400

75,192

208,592

133,500

100

0.07%

133,500

(75,092)

-36.00%

Other Gen Govt

1,546,863

15,000

1,561,863

1,596,200

49,337

3.19%

1,596,200

34,337

2.20%

E911

279,000

-

279,000

279,000

-

0.00%

279,000

-

0.00%

Economic Development

38,500

AUDITOR-TREASURER TOTAL
Finance

-

38,500

55,040

16,540

42.96%

-

-

2,743,309

2,092,945

69,402

3.43%

690,514

(29,252)

5,770

429,910

435,680

6,270

500

457,880

100,000

20,000
(2,164,031)

25.00%
-100.00%
-100.00%

-

80,000
2,164,031

Debt HHS Building

280,594

-

280,594

(280,594)

-

-

-

-

-100.00%

-

719,766

80,000
2,164,031

Debt Jail

(15,000)
-

2,023,543

Audit
Debt - Road
Debt Library

(75,192)

55,040

16,540

42.96%

2,783,459

40,150

1.46%

27,970

464,150

28,470

-

-

100,000
-

20,000
(2,164,031)

25.00%
-100.00%

-

-

-

(280,594)

-100.00%

-

-

-

-

-4.06%

1,664,054

-

1,664,054

3,140,707

1,476,653

88.74%

-

-

3,140,707

1,476,653

Debt Business Park

225,675

-

225,675

244,703

19,028

8.43%

-

-

244,703

19,028

8.43%

Debt 800 Mghz (Armer)

549,797

-

549,797

1,520,253

970,456

176.51%

-

-

1,520,253

970,456

176.51%

4,969,921

429,910

5,399,831

5,011,933

42,012

0.85%

457,880

27,970

5,469,813

69,982

1.30%

284,509

282,108

566,617

283,509

(1,000)

-0.35%

307,357

25,249

590,866

24,249

4.28%

75,750

75,750

-

0.00%

75,750

-

0.00%

1,491,564

213,597

16.71%

75,600

(1,500)

-1.95%

FINANCE TOTAL
Board of Commissioners
Law Library

75,750

County Administrator

131,200

1,146,767

1,277,967

218,200

87,000

66.31%

Central Services

77,100

-

77,100

75,600

(1,500)

-1.95%

Contingency

1,273,364

126,597

8.95%
#DIV/0!
11.04%

-

88.74%

-

-

-

4,000

4,000

-

4,000

4,000

Historical Society

45,000

-

45,000

45,000

-

0.00%

-

45,000

-

0.00%

Library

891,365

-

891,365

891,365

-

0.00%

-

891,365

-

0.00%

Agricultural Society

16,000

-

16,000

16,000

-

0.00%

-

16,000

-

0.00%

County Extension

186,232

-

186,232

191,700

5,468

2.94%

-

191,700

5,468

2.94%

Soil & Water

212,000

-

212,000

220,000

8,000

3.77%

-

220,000

8,000

3.77%

Building Fund - Gen Gov

102,379

-

102,379

105,617

3,238

3.16%

-

105,617

3,238

3.16%

Maintenance

959,207

695,247

1,654,454

964,340

5,133

0.54%

1,761,269

106,815

6.46%

Capital Equipment

3,241,811

-

3,241,811

3,389,931

148,120

4.57%

-

3,389,931

148,120

4.57%

-

-

-

-

-

-

-

-

Employee Recognition
COUNTY ADMINISTRATION TOTAL
County Attorney
County Attorney Forfeiture

796,929

101,682

14.63%

6,222,553

2,124,122

8,346,675

6,481,012

258,459

4.15%

2,377,650

253,528

11.94%

8,858,662

511,987

6.13%

102,500

3,063,871

3,166,371

106,000

3,500

3.41%

3,438,859

374,988

12.24%

3,544,859

378,488

11.95%

-

-

-

-

-

-

-

-

-

COUNTY ATTORNEY TOTAL

102,500

3,063,871

3,166,371

106,000

3,500

3.41%

3,438,859

374,988

12.24%

3,544,859

378,488

ENTERPRISE SERVICES TOTAL

4,812,054

2,445,433

7,257,487

5,171,314

359,260

7.47%

2,648,681

203,248

8.31%

7,819,995

562,508

7.75%

19.29%

-

-

253,500

41,000

19.29%

DISTRICT COURT

11.95%

212,500

-

212,500

253,500

41,000

Planning & Zoning

222,100

1,248,214

1,470,314

242,450

20,350

9.16%

1,344,298

96,084

7.70%

1,586,748

116,434

7.92%

Parks

136,800

522,466

659,266

148,350

11,550

8.44%

613,655

91,189

17.45%

762,005

102,739

15.58%

Water Quality

155,700

156,631

312,331

200,300

44,600

28.64%

140,871

(15,760)

-10.06%

341,171

28,840

9.23%

Wetland Grant

5,672

129,812

135,484

5,672

-

0.00%

140,659

10,847

8.36%

146,331

10,847

8.01%

59,800

192,918

252,718

92,700

32,900

55.02%

203,077

10,159

5.27%

295,777

43,059

17.04%

Watercraft Inspection
Park Acquisition & Improvement

-

ENVIRONMENTAL SVC TOTAL

-

-

-

-

-

-

580,072

2,250,041

2,830,113

689,472

109,400

18.86%

2,442,560

192,519

8.56%

3,132,032

301,919

Veterans Services

36,000

247,943

283,943

36,000

-

0.00%

267,649

19,706

7.95%

303,649

19,706

6.94%

Income Maintenance

838,450

3,338,748

4,177,198

919,900

81,450

9.71%

4,453,288

1,114,540

33.38%

5,373,188

1,195,990

28.63%

Social Services

4,159,201

9,030,164

13,189,365

4,222,723

63,522

1.53%

10,156,624

1,126,460

12.47%

14,379,347

1,189,982

9.02%

Public Health

317,169

2,550,948

2,868,117

336,563

19,394

6.11%

2,734,185

183,237

7.18%

3,070,748

202,631

7.06%

5,350,820

15,167,803

20,518,623

5,515,186

164,366

3.07%

17,611,746

2,443,943

16.11%

23,126,932

2,608,309

12.71%

Community Corrections

43,694

2,358,134

2,401,828

50,694

7,000

16.02%

2,531,866

173,732

7.37%

2,582,560

180,732

7.52%

Electronic Monitoring

18,000

-

18,000

18,000

-

0.00%

-

0.00%

HEALTH & HUMAN SERVICES TOTAL

Caseload Reduction Grant

-

-

-

-

-

18,000

-

-

10.67%

-

COMMUNITY CORRECTIONS TOTAL

61,694

2,358,134

2,419,828

68,694

7,000

11.35%

2,531,866

173,732

7.37%

2,600,560

180,732

7.47%

Recorder

20,400

414,246

434,646

20,400

-

0.00%

468,403

54,157

13.07%

488,803

54,157

12.46%

Recorder Tech/Compliance

73,310

-

73,310

73,310

-

0.00%

73,310

-

0.00%

RECORDER TOTAL

93,710

414,246

507,956

93,710

6,850

-

1,500

0.00%

28.04%

468,403

54,157

13.07%

562,113

54,157

10.66%

Highway Administration

33,000

437,155

470,155

43,250

10,250

31.06%

468,617

31,462

7.20%

511,867

41,712

8.87%

Highway Engineering

14,761,750

1,253,939

1,305,495

51,556

4.11%

-54.12%

Highway Construction

10,500,000

Highway Maintenance

3,162,345

Equipment Maintenance/Shop
Traffic Operations

Surveyor

5,350

ROAD & BRIDGE TOTAL
Sheriff

191,703

197,053

204,092

16,015,689

6,042,250

(8,719,500)

-59.07%

10,500,000

12,300,000

1,800,000

17.14%

2,206,345

5,368,690

2,762,345

(400,000)

-12.65%

2,341,805

924,200

576,351

1,500,551

996,700

72,500

7.84%

433,250

251,249

684,499

433,250

-

0.00%

29,819,895

4,916,742

34,736,637

22,584,645

(7,235,250)

921,689

8,516,677

9,438,366

957,103

35,414

12,389

6.46%

210,942

-

13,889

7.05%

7,347,745

(8,667,944)

12,300,000

1,800,000

17.14%

135,460

6.14%

5,104,150

(264,540)

-4.93%

639,529

63,178

10.96%

1,636,229

135,678

9.04%

271,055

19,806

7.88%

704,305

19,806

2.89%

-24.26%

5,230,593

313,851

6.38%

27,815,238

(6,921,399)

-19.93%

3.84%

9,475,930

959,253

11.26%

10,433,033

994,667

10.54%

Sheriff Forfeitures

-

-

-

-

Gun Permits

-

-

-

-

-

(120,000)

300

(249,700)

(18,000)

7,500

(10,500)

-58.33%

Sheriff's Reserve

-

PS Grants TZD

-

-

-

-

130,000

120,000

250,000

300

(129,700)

PS Grants Boat & Water

-

18,000

18,000

7,500

7,500

PS Grants Snowmobile

3,525

3,525

7,050

3,557

32

0.91%

(3,525)

3,557

(3,493)

-49.55%

PS Grants ATV

3,285

3,285

6,570

3,796

511

15.56%

(3,285)

3,796

(2,774)

-42.22%

-

-

-

PS Grants Miscellaneous

-

Coroner

153,159

County Jail

742,430

5,019,450

-99.77%

-

-

153,159

165,786

12,627

8.24%

5,761,880

766,680

24,250

3.27%

5,458,850

439,400

8.75%

165,786

12,627

8.24%

6,225,530

463,650

8.05%

Jail Canteen

-

-

-

-

-

-

Sentence to Serve

-

-

-

-

-

-

Emergency Management
TOTAL SHERIFF
TOTAL EXPENDITURES

$

-99.88%

33,374

134,065

167,439

32,950

(424)

-1.27%

154,942

20,877

15.57%

187,892

20,453

12.22%

1,987,462

13,815,002

15,802,464

1,937,672

(49,790)

-2.51%

15,089,722

1,274,720

9.23%

17,027,394

1,224,930

7.75%

48,891,662

$ 105,197,836

$ 50,080,383

(6,225,791)

-11.06%

$ 54,320,593

5,428,931

11.10%

(796,860)

-0.76%

56,306,174

$

$

$

2027 Preliminary Summary Budget Levy Calculation - By Dept w/ Operating vs Salary Breakdown

Budget and Finance Committee
September 9th 2026

Page 1 of 3

$

104,400,976

$

22

Subcommittee Changes 8/28/26

Page 23 of 34

Revenues
2026
Non-Levy

2026

Revenues

2026

Levy Revenues Total Revenues
-

Assessor
Levy

1,256,042

47,000

Elections
Other Gen Govt
E911

Levy

2027
Levy

Levy

Levy

%
2027

Revenues

Inc/Dec

Inc/Dec

Revenues

Inc/Dec

Inc/Dec

Total Revenues

Total Inc/Dec

1,406,419

150,377

11.97%

42,000

(5,000)

-10.64%
5.00%

Total %
-

-

-

1,406,419

42,000

(5,000)

-10.64%

150,377

11.97%

40,000

40,000

42,000

2,000

5.00%

42,000

2,000

2,594,560

2,750,960

156,400

6.03%

2,750,960

156,400

6.03%

279,000

279,000

279,000

-

0.00%

279,000

-

0.00%

-

-

700,000

700,000

685,000

(15,000)

-2.14%

685,000

(15,000)

-2.14%

(917,251)

(917,251)

-

-

(917,251)

2,743,309

-

3,660,560

-

3,798,960

138,400

3.78%

(1,015,501)

(98,250)

10.71%

(1,015,501)

(98,250)

10.71%

(1,015,501)

(98,250)

10.71%

2,783,459

40,150

1.46%

Finance

-

-

-

-

Audit

-

-

-

-

Debt - Road

-

-

-

-

Debt HHS Building

-

-

-

-

Debt Library

-

-

-

-

Debt Jail
Debt Business Park

Inc/Dec

2,594,560

-

AUDITOR-TREASURER TOTAL

%
Non-Levy

-

1,256,042
47,000

Economic Development
Other Tax

Non-Levy
Revenues

-

-

Auditor-Treasurer

2027
Non-Levy

628,925

628,925

628,925

-

0.00%

628,925

-

0.00%

11,500

11,500

11,500

-

0.00%

11,500

-

0.00%

-

-

Debt 800 Mghz

-

-

Levy-Debt

-

4,243,726

4,243,726

-

-

4,265,238

21,512

0.51%

4,265,238

21,512

0.51%

Levy-Other

-

515,680

515,680

-

-

564,150

48,470

9.40%

564,150

48,470

9.40%

640,425

4,759,406

5,399,831

4,829,388

69,982

1.47%

5,469,813

69,982

1.30%

AUDITOR-TREASURER TOTAL
Board of Commissioners

640,425

-

-

-

-

-

0.00%

-

-

54,000

54,000

54,000

-

0.00%

54,000

-

County Administrator

9,100

9,100

9,100

-

0.00%

9,100

-

0.00%

Central Services

3,100

3,100

3,300

200

6.45%

3,300

200

6.45%

Contingency

12,500

12,500

12,500

-

0.00%

Law Library

12,500

-

Historical Society

-

-

-

-

Library

-

-

-

-

Agricultural Society

-

-

-

-

County Extension

-

-

-

-

Soil & Water

-

-

-

-

Building Fund - Gen Gov

-

-

-

-

Maintenance

-

3,389,931

148,120

-

-

Capital Equipment
Employee Recognition

3,241,811

3,241,811

3,389,931

-

-

-

Levy
COUNTY ADMINISTRATION TOTAL
County Attorney

3,320,511

County Attorney Forfeiture
COUNTY ATTORNEY TOTAL

122,300

Data Processing

395,869

Levy
ENTERPRISE SERVICES TOTAL
District Court

395,869

5,026,164
8,346,675

3,468,831

148,320

4.47%

122,300

97,800

(24,500)

-20.03%

District Court

76,000

Planning & Zoning

-

-

-

3,044,071

5,389,831

363,667

7.24%

5,389,831

363,667

363,667

7.24%

8,858,662

511,987

6.13%

97,800

(24,500)

-20.03%

-

3,044,071

3,166,371

97,800

(24,500)

395,869

395,869

-

-

-20.03%

6,861,618

6,861,618

7,257,487

395,869

-

0.00%

76,000

93,000

17,000

22.37%
22.37%

136,500

136,500
212,500

93,000

17,000

-

402,988

13.24%

3,447,059

402,988

13.24%

3,447,059

402,988

13.24%

3,544,859

378,488

11.95%

395,869

-

0.00%
8.20%

-

-

136,500

-

7.24%

3,447,059
0.00%

6,861,618

4.57%

5,389,831

-

3,044,071

76,000

Levy

4.57%

5,026,164

-

Levy

-

148,120

5,026,164

122,300

0.00%

7,424,126

562,508

8.20%

7,424,126

562,508

7,424,126

562,508

8.20%

7,819,995

562,508

7.75%

93,000

17,000

22.37%

160,500

24,000

17.58%

160,500

24,000

24,000

160,500

24,000

17.58%

253,500

41,000

#####

1,394,948

1,394,948

1,415,523

20,575

1.47%

1,415,523

20,575

1.47%

Parks

32,000

32,000

34,000

2,000

6.25%

34,000

2,000

6.25%

Water Quality

26,849

26,849

75,849

49,000

182.50%

75,849

49,000

182.50%

Wetland Grant

37,815

37,815

37,815

-

0.00%

37,815

-

Watercraft Inspection

150,276

150,276

109,788

(40,488)

-26.94%

109,788

(40,488)

Park Acquisition & Improvement

-

-

Levy - Other
ENVIRONMENTAL SVC TOTAL
Veterans Services

1,641,888

1,188,225

1,188,225

1,188,225

2,830,113

-

-

1,672,975

31,087

1.89%

0.00%
-26.94% ?Neg Grant

-

1,459,057

270,832

22.79%

1,459,057

270,832

22.79%

1,459,057

270,832

22.79%

3,132,032

301,919

10.67%

15,500

15,500

15,500

-

0.00%

15,500

-

0.00%

Income Maintenance

2,443,272

2,443,272

2,396,203

(47,069)

-1.93%

2,396,203

(47,069)

-1.93%

Social Services

4,785,563

4,785,563

5,052,006

266,443

5.57%

5,052,006

266,443

5.57%

Public Health

1,541,688

1,541,688

1,556,950

15,262

0.99%

1,556,950

15,262

0.99%

234,636

2.67%

Levy
HEALTH & HUMAN SERVICES TOTAL

8,786,023

11,732,600

11,732,600

11,732,600

20,518,623

9,020,659

-

14,106,273

2,373,673

20.23%

14,106,273

2,373,673

20.23%

14,106,273

2,373,673

20.23%

23,126,932

2,608,309

12.71%

Probation

1,723,311

1,723,311

1,723,311

-

0.00%

1,723,311

-

0.00%

Electronic Monitoring

18,000

18,000

18,000

-

0.00%

18,000

-

0.00%

-

-

-

-

Caseload Reduction Grant
Levy

-

-

678,517

678,517

-

-

PROBATION TOTAL

1,741,311

678,517

2,419,828

1,741,311

-

0.00%

Recorder

251,000

251,000

251,000

-

0.00%

Recorder Tech/Compliance

189,000

189,000

189,000

-

0.00%

Levy
RECORDER TOTAL

440,000

67,956

67,956

67,956

-

859,249

180,732

26.64%

859,249

180,732

26.64%

859,249

180,732

26.64%

2,600,560

180,732

7.47%

251,000

-

0.00%

189,000

-

0.00%

122,113

54,157

79.69%

122,113

54,157

79.69%

122,113

54,157

79.69%

10.66%

507,956

440,000

-

0.00%

562,113

54,157

Surveyor

15,500

15,500

15,500

-

0.00%

15,500

-

0.00%

Highway Administration

16,000

16,000

18,000

2,000

12.50%

18,000

2,000

12.50%

Highway Engineering

14,000,000

14,000,000

5,365,000

(8,635,000)

-61.68%

5,365,000

(8,635,000)

-61.68%

Highway Construction

10,250,000

10,250,000

11,650,000

1,400,000

13.66%

11,650,000

1,400,000

13.66%

Highway Maintenance

4,366,000

4,366,000

4,366,000

-

0.00%

4,366,000

-

0.00%

260,000

260,000

290,000

30,000

11.54%

290,000

30,000

11.54%

Equipment Maintenance/Shop
Traffic Operations

-

Levy

-

ROAD & BRIDGE TOTAL
Sheriff

-

28,907,500

-

-

-

-

-

5,829,137

5,829,137

5,829,137

34,736,637

21,704,500

(7,203,000)

-24.92%

2,525,476

2,769,457

243,981

9.66%

2,525,476

-

6,110,738

281,601

4.83%

6,110,738

281,601

4.83%

6,110,738

281,601

4.83%

27,815,238

(6,921,399)

-19.93%

2,769,457

243,981

9.66%

Sheriff Forfeitures

-

-

-

-

Sheriff's Reserve

-

-

-

-

Gun Permits

-

-

-

-

PS Grants TZD

250,000

250,000

82,000

(168,000)

-67.20%

82,000

(168,000)

-67.20%

PS Grants Boat & Water

18,000

18,000

27,500

9,500

52.78%

27,500

9,500

52.78%

PS Grants Snowmobile

7,050

7,050

7,114

64

0.91%

7,114

64

0.91%

PS Grants ATV

6,570

6,570

7,592

1,022

15.56%

7,592

1,022

15.56%

-

PS Grants Miscellaneous

-

-

-

Coroner

-

-

-

-

192,500

91,000

-

-

County Jail

101,500

101,500

Jail Canteen

-

Sentence to Serve
46,000

TOTAL REVENUES

2,954,596
$ 52,686,983

$

12,847,868

12,847,868

12,847,868

15,802,464

52,510,853

$ 105,197,836

89.66%

-

46,000

Levy

91,000
-

-

Emergency Management
TOTAL SHERIFF

192,500

26,000

(20,000)

-43.48%

$

3,112,163

157,567

5.33%

46,186,493

$ (6,500,490)

-12.34%

$

Page 2 of 3

(20,000)

-43.48%

13,915,231

1,067,363

8.31%

13,915,231

1,067,363

8.31%

13,915,231

1,067,363

8.31%

17,027,394

1,224,930

7.75%

5,703,630

10.86%

(796,860)

-0.76%

58,214,483

$

2027 Preliminary Summary Budget Levy Calculation - By Dept w/ Operating vs Salary Breakdown

Budget and Finance Committee
September 9th 2026

26,000

89.66%

$

104,400,976

$

23

Subcommittee Changes 8/28/26

Page 24 of 34

Solid Waste
Expenditures

%
2026

2026

2026

2027

Non-Salary

Salary

Total

Non-Salary

Expenditures

Expenditures

Expenditures

Expenditures

Non-

2027

%

2027

Total

Non-Salary

Salary

Salary

Salary

Total

Expenditure

Total %

Inc/Dec

Inc/Dec

Expenditures

Salary Inc/Dec

Inc/Dec

Expenditures

Inc/Dec

Inc/Dec

397,517

320,337

415.05%

626,451

325,725

108.31%

(231,718)

-100.00%

266,590

(151,978)

-36.31%

88,619

28.69%

173,747

24.16%

Score Grant

223,546

77,180

300,726

228,934

5,388

2.41%

Household Hazardous

186,850

231,718

418,568

266,590

79,740

42.68%

85,128

20.74%

Waste Operations
TOTAL EXPENDITURES

$

410,396

$

308,898

$

719,294

$

495,524

$

$

397,517

$

$

893,041

$

Revenues
2026

2027

Non-Levy

%

Non-Levy

2026
2026

Total

Non-Levy

Revenues

Non-Levy

2027

%

Revenues

Levy Revenues

Revenues

Revenues

Inc/Dec

Inc/Dec

Levy Revenues

Levy Inc/Dec

Levy

2027

Total Revenue

Total %

Inc/Dec

Total Revenues

Inc/Dec

Inc/Dec

Score Grant

435,000

435,000

448,535

13,535

3.11%

448,535

13,535

3.11%

Household Hazardous

316,500

316,500

355,887

39,387

12.44%

355,887

39,387

12.44%

Waste Operations
Levy

-

TOTAL REVENUES

$

751,500

$

-

$

751,500

$

804,422

$

-

52,922

$

-

$

-

-

$

804,422

$

52,922

7.04%

LEVY CALCULATION - REVENUE FUND
2026 Levy

2027 Levy

Law Library Carryover

$

21,750

$

1,200,000 Pesonnel

Water Resources Carryover

$

34,000

$

1,750,000 $1.5 Fund Balance $250K Debt Fund Bal

Health & Human Services

$

522,300

Use of fund balance & Other Funds

$

578,050

Levy

$

51,932,803

$

2,950,000

$ 55,264,483

$

3,331,680

6.42%

LAKE IMPROVEMENT DISTRICT (LID) LEVY
Expenditures

%
2026

2026

2026

2027

Non-Salary

Salary

Total

Non-Salary

Expenditures

Expenditures

Expenditures

Expenditures

Lake Improvement District
TOTAL EXPENDITURES

477,450
$

477,450

230,111
$

230,111

707,561
$

707,561

Non-

2027

%

2027

Total

Non-Salary

Salary

Salary

Salary

Total

Expenditure

Total %

Inc/Dec

Inc/Dec

Expenditures

Inc/Dec

Expenditures

Inc/Dec

Inc/Dec

486,950
$

486,950

$

9,500

1.99%

9,500

1.99%

Salary Inc/Dec

250,750
$

250,750

$

20,639

8.97%

20,639

8.97%

737,700
$

737,700

$

30,139

4.26%

30,139

4.26%

Revenues
2026
Non-Levy
Revenues
Lake Improvement District
$

2026

Levy Revenues Total Revenues

2027

Non-Levy

%

Non-Levy

Revenues

Non-Levy

2027

Revenues

Inc/Dec

Inc/Dec

Levy Revenues

Levy Inc/Dec

%

2027

Levy

Total

Total Revenue

Total %

Inc/Dec

Revenues

Inc/Dec

Inc/Dec

250,000

-

250,000

250,000

-

-

-

-

457,561

457,561

-

-

487,700

30,139

6.59%

$

30,139

6.59%

$

30,139

6.59%

Levy - LID
TOTAL REVENUES

2026

250,000

$

LEVY CALCULATION - LID

457,561

$

707,561

$

250,000

$

-

$

2026 Levy

487,700

30,139

6.59%

30,139

4.26%

737,700

$

2027 Levy

Use of fund balance & Other Funds

$

-

$

-

Levy

$

457,561

$

487,700

2027 Preliminary Summary Budget Levy Calculation - By Dept w/ Operating vs Salary Breakdown

Budget and Finance Committee
September 9th 2026

$

250,000
487,700

Page 3 of 3

24

Subcommittee Changes 8/28/26

Page 25 of 34

2027 PRELIMINARY SUMMARY BUDGET & LEVY CALCULATION
By Department

2026

2027

Expenditures

Expenditures

Assessor
Auditor-Treasurer

Inc/Dec

2026

2027

Non-Levy

Non-Levy

Revenues

Revenues

Inc/Dec

1,256,042

1,406,419

150,377

-

-

-

655,354

719,719

64,365

47,000

42,000

(5,000)

Elections

208,592

133,500

(75,092)

40,000

42,000

2,000

Other Gen Govt

1,561,863

1,596,200

34,337

2,594,560

2,750,960

156,400

E911

279,000

279,000

-

279,000

279,000

-

Economic Development

38,500

55,040

16,540

-

-

-

Property Tax - All Funds

-

-

700,000

685,000

(15,000)

3,660,560

3,798,960

138,400

AUDITOR-TREASURER TOTAL

2,743,309

2,783,459

40,150

Finance

435,680

464,150

28,470

-

-

-

Audit

80,000

100,000

20,000

-

-

-

Debt - Road

2,164,031

-

(2,164,031)

-

-

-

Debt HHS Building

280,594

-

(280,594)

-

-

-

Debt Library

-

-

-

-

-

3,140,707

1,476,653

628,925

628,925

-

244,703

19,028

11,500

11,500

-

1,520,253

970,456

-

-

-

5,469,813

69,982

640,425

640,425

-

566,617

590,866

24,249

-

-

-

75,750

75,750

-

54,000

54,000

-

1,277,967

1,491,564

213,597

9,100

9,100

-

77,100

75,600

(1,500)

3,100

3,300

200

-

Debt Jail

1,664,054

Debt Business Park

225,675

Debt 800 Mghz (Armer)

549,797

5,399,831

Board of Commissioners
Law Library

FINANCE TOTAL

County Administrator
Central Services
Contingency

-

4,000

4,000

12,500

12,500

-

Historical Society

45,000

45,000

-

-

-

-

Library

891,365

891,365

-

-

-

-

Agricultural Society

16,000

16,000

-

-

-

-

County Extension

186,232

191,700

5,468

-

-

-

Soil & Water

212,000

220,000

8,000

-

-

-

Building Fund - Gen Gov
Maintenance
Capital Equipment
Employee Recognition
COUNTY ADMINISTRATION TOTAL
County Attorney

102,379

105,617

3,238

-

-

-

1,654,454

1,761,269

106,815

-

-

-

3,241,811

3,389,931

148,120

3,241,811

3,389,931

148,120

-

-

-

-

-

-

8,346,675

8,858,662

511,987

3,320,511

3,468,831

148,320

3,166,371

3,544,859

378,488

122,300

97,800

(24,500)

-

-

-

(24,500)

County Attorney Forfeiture

-

-

COUNTY ATTORNEY TOTAL

3,166,371

3,544,859

378,488

122,300

97,800

ENTERPRISE SERVICES TOTAL

7,257,487

7,819,995

562,508

395,869

395,869

-

District Court

212,500

253,500

41,000

76,000

93,000

17,000

Planning & Zoning

1,470,314

1,586,748

116,434

1,394,948

1,415,523

20,575

Parks

659,266

762,005

102,739

32,000

34,000

2,000

Water Quality

312,331

341,171

28,840

26,849

75,849

49,000

Wetland Grant

135,484

146,331

10,847

37,815

37,815

-

Watercraft Inspection

252,718

295,777

43,059

150,276

109,788

(40,488)

Park Acquisition & Improvement
ENVIRONMENTAL SVC TOTAL

2,830,113

3,132,032

301,919

1,641,888

-

-

1,672,975

31,087

Veterans Services

283,943

303,649

19,706

15,500

15,500

Income Maintenance

4,177,198

5,373,188

1,195,990

2,443,272

2,396,203

(47,069)

Social Services

13,189,365

14,379,347

1,189,982

4,785,563

5,052,006

266,443

Public Health

2,868,117

3,070,748

202,631

1,541,688

1,556,950

15,262

20,518,623

23,126,932

2,608,309

8,786,023

9,020,659

234,636

2,401,828

2,582,560

180,732

1,723,311

1,723,311

18,000

18,000

-

18,000

18,000

-

-

-

-

-

-

-

HEALTH & HUMAN SERVICES TOTAL
Probation
Electronic Monitoring
Caseload Reduction Grant
PROBATION TOTAL
Recorder
Recorder Tech/Compliance

-

-

2,419,828

2,600,560

180,732

1,741,311

1,741,311

434,646

488,803

54,157

251,000

251,000

-

73,310

73,310

-

189,000

189,000

-

RECORDER TOTAL

507,956

562,113

54,157

440,000

440,000

Surveyor

197,053

210,942

13,889

15,500

15,500

-

Highway Administration

470,155

511,867

41,712

16,000

18,000

2,000

Highway Engineering

16,015,689

7,347,745

(8,667,944)

14,000,000

5,365,000

(8,635,000)

Highway Construction

10,500,000

12,300,000

1,800,000

10,250,000

11,650,000

1,400,000

Highway Maintenance

5,368,690

5,104,150

(264,540)

4,366,000

4,366,000

-

Equipment Maintenance/Shop

1,500,551

1,636,229

135,678

260,000

290,000

30,000

Traffic Operations
ROAD & BRIDGE TOTAL

Budget and Finance Committee
September 9th 2026

684,499

704,305

19,806

34,736,637

27,815,238

(6,921,399)

2027 Preliminary Summary Budget Levy Calculation By Department
Page 4 of 2

28,907,500

-

-

21,704,500

(7,203,000)

25

Subcommittee Changes 8/28/2026

Page 26 of 34

2026

2027

Expenditures

Expenditures

Sheriff

9,438,366

Inc/Dec

10,433,033

2026

2027

Non-Levy

Non-Levy

Revenues

Revenues

994,667

2,525,476

Inc/Dec

2,769,457

243,981

Sheriff Forfeitures

-

-

-

-

-

-

Sheriff's Reserve

-

-

-

-

-

-

Gun Permits

-

-

-

-

-

-

PS Grants TZD

250,000

300

(249,700)

250,000

82,000

(168,000)

PS Grants Boat & Water

18,000

7,500

(10,500)

18,000

27,500

9,500

PS Grants Snowmobile

7,050

3,557

(3,493)

7,050

7,114

64

PS Grants ATV

6,570

3,796

(2,774)

6,570

7,592

1,022
-

PS Grants Miscellaneous

-

-

-

-

-

153,159

165,786

12,627

-

-

-

County Jail

5,761,880

6,225,530

463,650

101,500

192,500

91,000

Jail Canteen

-

-

-

-

-

-

Sentence to Serve

-

-

-

-

-

(20,000)

Coroner

Emergency Management
TOTAL SHERIFF

TOTAL

$

167,439

187,892

20,453

46,000

26,000

15,802,464

17,027,394

1,224,930

2,954,596

3,112,163

105,197,836

$

104,400,976

$

(796,860)

$

52,686,983

$

46,186,493

157,567

$

(6,500,490)

SOLID WASTE FUND
2026

2027

Expenditures

Expenditures

Inc/Dec

2026

2027

Non-Levy

Non-Levy

Revenues

Revenues

Inc/Dec

Score Grant

300,726

626,451

325,725

435,000

448,535

13,535

Household Hazardous Waste Operatio

418,568

266,590

(151,978)

316,500

355,887

39,387

TOTAL

$

719,294

$

893,041

$

173,747

$

751,500

$

804,422

$

52,922

LEVY CALCULATION - REVENUE FUND
2026 Levy
Law Library Carryover

$

2027 Levy

21,750

$

1,200,000 Pesonnel
1,750,000 $1.5 Fund Balance $250K Debt Fund Bal

Water Resources Carryover

$

34,000

$

Health & Human Services

$

522,300

$

-

Use of fund balance & Other Funds

$

578,050

$

2,950,000

Levy

$

51,932,803

$

55,264,483

0
$

6.42%

3,331,680

LAKE IMPROVEMENT DISTRICT (LID) LEVY
2026

2027

Expenditures
Lake Improvement District

TOTAL

Expenditures

707,561

$

707,561

Inc/Dec

737,700

$

LEVY CALCULATION - LID

737,700

2026

2027

Non-Levy

Non-Levy

Revenues

Revenues

30,139

$

30,139

250,000

$

2026 Levy

250,000

-

$

250,000

$

30,139

$

-

2027 Levy

Use of fund balance & Other Funds

$

-

$

-

Levy

$

457,561

$

487,700

Budget and Finance Committee
September 9th 2026

Inc/Dec

250,000

2027 Preliminary Summary Budget Levy Calculation By Department
Page 5 of 2

6.59%

26

Subcommittee Changes 8/28/2026

Page 27 of 34

2027 Preliminary Budget
Budget Subcommittee Recommended Changes
2026 Budget & Levy
Expenditures
Non-Levy Revenue
Use of Fund Balance
Levy
2027 Budget & Levy
Expenditure before changes
Non-Levy Revenue before changes

Subcommittee Recommended Changes
Use Revenue Fund Balance
Use Debt Service Fund Balance
General Govt - Retiree Payout
General Govt - Liability Insurance
Planning & Zoning - Permit Revenue
Planning & Zoning - Intern
Highway Construction
Traffic Operations - Material Costs
Traffic Operations - Shop Supplies
Traffic Operations - Pavement Marking
Personnel

$
$
$
$

105,197,836
52,686,983
578,050
51,932,803

$
$
$

106,769,576
46,140,543
60,629,033 % Inc 16.75%

Revenue Change
1,500,000
250,000

Expenditure Change

(250,000)
(32,000)
45,950

$

1,795,950

$

(41,600)
(2,000,000)
(20,000)
(5,000)
(20,000)
(1,200,000)
(3,568,600)

2027 Budget & Levy w/Budget Subcommittee Recommendations
Expenditure before changes
$
103,200,976
Non-Levy Revenue before changes
$
47,936,493
$
55,264,483 % Inc 6.42%

Budget and Finance Committee
September 9th 2026

27

Page 28 of 34

Preliminary 2027 Tax Impact - Revenue Fund Levy

$

55,264,483

RESIDENTIAL HOMESTEAD (Avg Value Change +2.9%)
Fish Lake
Rushseba
North
North
Chisago
Chisago
Nessel Twp
Rush City
Rush City
Shafer Twp
Shafer
Twp
Twp
Branch
Branch
City
City
726,500
298,100
262,800
607,000
EMV 2026
480,200
414,000
331,500
479,700
236,500
417,800
325,200
EMV 2027
480,500
436,600
356,300
497,000
287,400
440,200
317,700
608,700
267,000
766,000
323,600
0.1%
5.5%
7.5%
3.6%
21.5%
5.4%
-2.3%
0.3%
1.6%
5.4%
8.6%
Homestead Exc 2026
3,300
9,300
16,700
3,400
25,300
8,900
17,300
22,900
19,700
Homestead Exc 2027
3,305
7,256
14,483
1,820
20,684
6,932
17,957
22,520
17,426
TMV 2026
476,900
404,700
314,800
476,300
211,200
408,900
307,900
607,000
239,900
726,500
278,400
TMV 2027
477,195
429,344
341,817
495,180
266,716
433,268
299,743
608,700
244,480
766,000
306,174
0.1%
6.1%
8.6%
4.0%
26.3%
6.0%
-2.6%
0.3%
1.9%
5.4%
10.0%
1,563 $
3,221 $
1,220 $
3,980 $
1,414
Tax 2026
$
2,423 $
2,057 $
1,600 $
2,420 $
1,072 $
2,079 $
1,586
3,292 $
1,266 $
4,310 $
2,564 $
1,382 $
2,244 $
1,552 $
Tax 2027
$
2,470 $
2,224 $
1,770 $
71 $
46 $
330 $
172
167 $
170 $
144 $
310 $
165 $
(11) $
$
47 $
1.9%
8.1%
10.6%
6.0%
28.9%
7.9%
-0.7%
2.2%
3.8%
8.3%
12.2%
$ 2,469.66
COMMERCIAL/INDUSTRIAL (Avg Value Change +4.5%)

TMV 2026
TMV 2027
Tax 2026
Tax 2027

Wyoming
956,000
967,200
1.2%
$
9,337
$
9,623
$
286
3.1%

Wyoming
1,091,500
1,108,100
1.5%
$ 10,714
$ 11,082
$
368
3.4%

Wyoming
744,100
787,200
5.8%
$
7,183
$
7,760
$
577
8.0%

Lindstrom
307,300
312,000
1.5%
$
2,743
$
2,841
$
98
3.6%

Wyoming Wyoming
300,100
400,500
305,400
380,600
1.8%
-5.0%
19,500
9,800
19,064
11,495
280,600
390,700
286,336
369,105
2.0%
-5.5%
$
1,426 $
1,985
$
1,482 $
1,908
$
56 $
(77)
3.9%
-3.9%

Lindstrom
456,400
469,000
2.8%
5,500
4,340
450,900
464,660
3.1%
$
2,292
$
2,406
$
114
5.0%

Taylors
Lindstrom
Falls
Harris
Sunrise Twp
297,700
244,200
318,800
257,700
313,900
250,200
321,200
263,500
2.3%
2.5%
5.4%
0.8%
23,400
24,600
19,800
17,600
23,400
24,032
18,299
17,642
234,300
219,600
277,900
301,200
240,100
226,168
295,601
303,558
2.5%
3.0%
6.4%
0.8%
$
1,190 $
1,096 $
1,413 $
1,529
$
1,246 $
1,172 $
1,530 $
1,572
$
56 $
76 $
117 $
43
4.7%
6.9%
8.3%
2.8%

Taylors
North
North
North
Chisago
Stacy
Falls
Lindstrom
Stacy
Sunrise
Branch
Branch
Branch
City
Rush City
Rush City
Shafer
Harris
(Former Lent) Center City
291,600
226,300
571,800
431,300
506,800
458,500
557,400
3,162,400
316,600
345,300
451,500
312,300
538,300
2,605,000
516,300
3,220,500
459,900
335,700
567,700
2,709,700
342,200
351,000
466,500
567,800
296,200
233,600
583,600
437,500
1.9%
1.8%
1.9%
7.5%
5.5%
4.0%
8.1%
1.7%
1.7%
1.9%
1.6%
3.2%
2.1%
1.44%
$
4,769 $ 31,764 $
4,209 $
2,779 $
5,091 $ 26,098 $
2,836 $
3,126 $
4,658 $
5,284 $
2,582 $
1,885 $
5,431 $
4,002
$
4,956 $ 32,946 $
4,372 $
3,087 $
5,488 $ 27,659 $
3,154 $
3,245 $
4,829 $
5,489 $
2,678 $
2,030 $
5,653 $
4,140
$
187 $
1,182 $
163 $
308 $
397 $
1,561 $
318 $
119 $
171 $
205 $
96 $
145 $
222 $
138
3.9%
3.7%
3.9%
11.1%
7.8%
6.0%
11.2%
3.8%
3.7%
3.9%
3.7%
7.7%
4.1%
3.45%

EMV = Estimated Market Value
TMV = Taxable Market Value
NOTE: These are preliminary estimates and are subject to change.

Budget and Finance Committee
September 9th 2026

28

Page 29 of 34

Budget and Finance Committee
September 9th 2026

29

Page 30 of 34

Budget and Finance Committee
September 9th 2026

30

Page 31 of 34

Budget and Finance Workshop
Item #

Proposed DRAFT 2027 TIP

IV.

September 9th, 2026

A Transportation Improvement Plan (TIP) is a government’s prioritization of
transportation projects that it intends to pursue, fund, or seek funding for.
TIPs are important because:
1. It establishes priorities – There are almost always more transportation needs than
available money. A TIP forces the county or region to identify which projects are most
important and when they should occur.
2. It connects projects to funding – Transportation projects frequently rely on multiple
funding sources—county dollars, state aid, federal funds, grants, bonding, etc. A
project being included in an adopted transportation program can be an important
step toward securing those funds.
3. It provides a long-term financial roadmap – A $10–30 million road project
shouldn't suddenly appear in a county's budget the year construction begins. The TIP
helps officials anticipate future obligations and coordinate them with the county's
capital improvement and financial plans.
4. It coordinates different governments – Transportation doesn't stop at jurisdictional
boundaries. A county road may connect to a MnDOT highway, a city street, or a
neighboring county road. A TIP helps coordinate those investments.
5. It helps demonstrate need when applying for grants – If a project is already
identified as a transportation priority, the county can often make a stronger case
when seeking competitive state or federal funding.
6. It provides transparency to the public and County Board.

Budget and Finance Committee
September 9th 2026

31

Page 32 of 34

2027 Proposed TIP
Road

Project

CSAH 3 Resurfacing — County Line to CSAH 30

Cost
$500,000

CSAH 10 Reconstruction — CSAH 8/I-35 area to 430th St. $6,900,000
CSAH 14 Lincoln/Hemmingway Intersection Roundabout $3,000,000
CSAH 56 Resurfacing — CSAH 30 to CR 55

$300,000

Total

$10,700,000

9.15 miles

$5.1M is Local Option Sales Tax and Wheelage Tax

$0 is County Levy

Attachment(s):

Proposed 2027 Transportation Improvement Plan

Budget and Finance Committee
September 9th 2026

32

Page 33 of 34

2027 Construction Year
County
Road No.

Termini

3

County Line to CSAH 30
CSAH 8 to I-35; CSAH 10 to 430th
10 & 65 St
14

Lincoln/Hemmingway Intersection

56

CSAH 30 to CR 55

Total

Project
Length
(mi.)

Project Type

Estimated
Construction
Cost

3

Resurfacing

4.4

Reconstruction

$6,900,000

Roundabout

$3,000,000

Resurfacing

$300,000

1.75

9.15

Budget and Finance Committee
September 9th 2026

State Aid
Regular

State Aid
Municipal

Federal Aid

State
Funding

County Levy

Local
Option
Sales Tax

$500,000

$10,700,000

Wheelage
Tax

Other

Comments

$500,000
$1,500,000

$1,600,000

$3,400,000

$1,000,000

$400,000

$500,000

$1M LRIP Grant; $600k SPRA Grant
$1.5M in City of North Branch
$1,500,000 funding for their portion

$300,000

$1,500,000

$0

$1,000,000 $1,600,000

$0

$3,900,000 $1,200,000 $1,500,000

33

Page 34 of 34

TAB V.

Commissioners:
District 1

Jim Swenson
District 2
Rick Greene
District 3

Marlys Dunne
District 4
Ben Montzka
District 5

Dan Dahlberg
County Administrator
Chase Burnham

PERSONNEL/HUMAN RESOURCES COMMITTEE AGENDA
Friday, September 4, 2026
9:00AM

Chisago County Government Center, 313 N. Main St., Center City, MN 55012

I.

2027 Personnel Budget

II.

DRAFT Parks Division Reorganization

III.

Other Items?

IV.

Adjourn

Budget and Finance Committee
September 9th 2026

34

Provenance

Where this record came from. Every source is listed, permanently.

  • Agenda Watch · Sep 5, 2026

Permanent ID DKT-2026-000747 — this record is never deleted.

Record history

Every change to this record, logged as it happened.

  • Sep 5, 2026 Filed on the Docket
  • Sep 5, 2026 Full document archived — public record

← The full Docket · every meeting, vote, and action on the permanent record · also in the National Record Index.