The nuts and bolts — and necessity — of county tax levies

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In December, 87 counties in Minnesota, along with other taxing jurisdictions, certified their 2025 tax levies. A recent social media post by KWLM Radio in Willmar, commenting on the Kandiyohi County tax levy increase, gained some traction in another group — New London/Spicer Community Happenings.

Elected officials get no pleasure in having to raise taxes. The reaction to our levy increase makes clear that tax levies are not well understood.

A little background on the function of county government:

When our country was formed, the founders — who were in colonies on the eastern seaboard — decided that it would be the responsibility of the federal government to take care of veterans, the physically handicapped, the mentally handicapped, the indigent, orphans, widows, the court system, law enforcement, etc.

But with the expansion westward, they asked themselves: How can we ever administer these services in the Louisiana Purchase — of which Minnesota was a part — and westward to the Pacific Ocean?

Their answer? County government! (In Louisiana, counties are called parishes, and in Alaska, boroughs.)

The federal government would appropriate the money necessary to provide care and services to those who needed it — wherever they lived. Later the state governments would add other mandates to this list.

But it would be the counties that would carry out these services for their citizens— not the federal or state governments. And, it would be up to the counties to provide the employees to do this work — along with a place to do it. Counties would build courthouses, human-services buildings, jails, public-works buildings, etc. The cost of these employees and facilities is the responsibility of each individual county. The result? Property taxes. Counties were empowered to “levy” a tax on the citizens to pay for these state and federal mandated services.

In Minnesota, until recently, the only tax authority counties had, was to tax property. (Fairly recently, a local option sales tax was authorized to make up road funding shortfalls from the state and other legislatively approved projects.)

So starting in spring, a county has to try to predict how much it will cost to carry out its business for the next year. Kandiyohi County will begin the process for 2026 in just a few months, if it has not already started.

This process is not done in a vacuum. The county administrator contacts each of the department heads (sheriff, county engineer, county attorney, probation, etc.) to find out about their budgetary needs for the upcoming year. There are usually several iterations of the budget by late summer. The chief financial officer of the county is consulted, along with consideration of our current financial positions. Then in early fall, the county board approves a preliminary budget. This year it was in September. After this preliminary budget is set, and before it is certified, the final number can be reduced — but it cannot be increased! Certification must take place before the end of the year, and we are required to hold a “Truth in Taxation” meeting to explain the levy — the levy being what we collect from local property owners.

Truth in Taxation is public hearing in which everyone is invited to attend. Not only to hear the explanation for where the money is being spent, but also to express thoughts about the levy.

For the most recent such process in Kandiyohi County, two individuals showed up for the hearing. When the public was invited to comment, one of the citizens in attendance chose to address the board. This person to their credit, made a statement that went something like this: “I came here tonight because I was/am concerned about the amount of the county levy. After listening to the process tonight, I have gained a better understanding of how and why property taxes work.”

A bit about the levy:

In Kandiyohi County, as I suspect in most counties, the 2025 levy almost exactly matches the wages and benefits we will pay our employees in 2025 — actually, 99%! And as mentioned earlier, these employees carry out the mandates of the federal and state government.

Following the COVID-19 pandemic, we in Kandiyohi County found ourselves in the same spot as most employers. If we were to retain and attract employees, we would have to provide competitive wages and benefits. It was a “sellers market” for employees. We were losing staff to neighboring counties, the Minnesota State Patrol, the Minnesota Department of Health, the Department of Natural Resources — and, yes, to private business. Kandiyohi County had to raise wages and benefits to attract and retain staff.

So to cut costs to keep the levy down — as some suggest — we would likely have to cut staff. So, I would ask you, what staff should we cut?

Should we cut:

The veterans services officer who makes sure your veteran dad, mother, brother, sister, aunt or grandpa gets the services they so deserve?

A mental health worker who works to bring comfort and treatment to you son, daughter, sister, father or mother afflicted with a mental health issue?

A child protection worker who works to keep your niece, nephew, grandson or granddaughter safe from the household they are living with drug-dependent parents and their friends?

A deputy sheriff who works to keep our communities safe from drugs and crime?

A Human Services worker who makes sure your loved one who is physically disabled receives the services they need to have food and shelter?

A snowplow driver who keeps our roads drivable in these winter months? Or rescues stranded motorists, as some of our workers did during a blizzard on Christmas Eve of 2023?

An assistant county attorney, so that we have to plead out more cases due to workload, thus putting people who need intervention (read incarceration and probation) walk free?

Finally, it costs money to provide these services. And, the county levy increase does not necessarily mean your county tax will increase by that amount. In Kandiyohi County, expansion by businesses like Hormel (Jennie-O) and FedEx, in addition to new home and apartment construction, expands our tax capacity. The amount of money that the county needs to conduct our business can be spread out over a greater tax base.

Before you rant on social media with uninformed comments, consider getting the whole story. Contact your elected representative, attend township, city council and county board meetings and ask questions.

Roger Imdieke is a member of the Kandiyohi County Board.