NOTICE OF PUBLIC HEARING PROPOSED BUDGET Fiscal Year. July 1,2 2025 June 30, 2026 County Name: JACKSON COUNTY County Number: 49 The County Board of Supervisors will conduct a public hearing on the proposed Fiscal Year County budget as follows: Meeting Date: 4/22/2025 Meeting Time: 10:00. AM Meeting Location: Boardroom, Courthouse, 201 West Platt Street, Maquoketa, lowa 52060 or Zoom at psaawymmIN Meeting ID: 779 204 1339 Att the public hearing any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. This notice represents a summary of the supporting detail of revenues and expenditures on file with the County. Auditor.. A copy oft the supporting detail will bei furnished upon request. County budgets are subject toj protest. If protest petition requirements are met, the State. Appeal Board will hold al local hearing. For more: information, consult amhmagAahadpye Average annual percentage changes between "Actual" and "Budget" amounts for' "Taxes Levied on Property", "Other County Taxes/" TIF Tax Revenues", and for each oft the ten "Expenditure Classes" must bej published. Expenditure classes proposing "Budget"amounts, but having no' " Actual" amounts, are designated "NEW". County Website (ifavailable) County Telephone Number wwwisiuouny.ioager (563)652-3144 Budget 2025/2026 Re-Est 2024/2025 Actual 2023/2024 AVG Annual % CHG REVENUES & OTHERI FINANCI CING SOUI JRCES Taxes Levied on Property I 9,486,993 9,317,566 8,443,006 6.00 Less: Uncollected) Delinquent Taxes. -1 Levy Year 2 0 0 0 Less: Credits to Taxpayers 3 358,226 365,986 342,987 Net Current Property Taxes 4 9,128,767 8,951,580 8,100,019 Delinquent] Property Tax Revenue 5 1,760 1,760 2,708 Penalties, Interest & Costs on Taxes 6 34,040 34,040 55,052 Other County Taxes/TIF Tax Revenues 7 1,447,910 1,402,397 1,516,399 -2.28 Intergovernmental 8 6,658,587 7,657,893 6,679,341 Licenses & Permits 9 87,860 71,260 90,073 Charges for Service 10 777,570 638,820 700,628 Useof Money & Property 11 830,564 931,849 1,279,992 Miscellaneous 12 272,157 403,503 484,233 Subtotall Revenues 13 19,239,215 20,093,102 18,908,445 Other Financing Sources: Generall Long-Term Debt Proceeds 14 0 0 0 Operating' Transfers In 15 1,807,269 1,833,769 1,612,964 Proceeds ofl Fixed Asset Sales 16 25 25 14,282 Totall Revenues & Other Sources 17 21,046,509 21,926,896 20,535,691 EXPENDITURES. & OTHER: FINANCINGI USES Operating: Public Safetyand: Legal Services 18 4,199,897 3,694,302 3,516,680 9.28 Physical Health and Social Services 19 691,221 731,227 528,814 14.33 County Environment and Education 21 1,987,480 2,030,490 2,233,217 -5.66 Roads & Transportation 22 7,645,203 7,520,429 7,643,089 0.01 Government Services tol Residents 23 818,970 863,566 677,689 9.93 Administration 24 3,694,836 3,860,837 3,138,175 8.51 Nonprogram Current 25 0 0 0 Debt Service 26 369,325 371,675 367,475 0.25 Capital Projects 27 1,214,128 2,641,922 6,085,548 -55.33 Subtotall Expenditures 28 20,621,060 21,714,448 24,190,687 Other Financing Uses: Operating' Transfers Out 29 1,807,269 1,833,769 1,612,964 RefundedI Debt/Payments tol Escrow 30 0 0 0 Totall Expenditures & Other Uses 31 22,428,329 23,548,217 25,803,651 Excess of Revenues & Other Sources over (under) Expenditures & Other Uses 32 -1,381,820 -1,621,321 -5,267,960 Beginning Fund Balance. -July 1, 33 8,923,423 10,544,744 15,812,704 Increase (Decrease)i in Reserves (GAAPI Budgeting) 34 0 0 0 Fund Balance-N Nonspendable 35 0 0 0 Fund Balance-) Restricted 36 4,177,133 5,012,112 5,066,233 Fund Balance- Committed 37 0 0 0 Fund Balance- - Assigned 38 1,309,921 938,186 1,792,131 Fund Balance- Unassigned 39 2,054,549 2,973,125 3,686,380 Totall Ending Fund Balance- -J June 30, 40 7,541,603 8,923,423 10,544,744 Proposed property taxation by type: Proposed tax rates per $1,0001 taxable valuation: Countywidel Levies" *: 6,932,318 Rural Onlyl Levies* : Urban Areas: 2,554,675 5.37938 Speciall District Levies" : Rural Areas: 0 8.43721 TIF Tax Revenues: 0 Any special district tax rates not included. Utility Replacement Excise Tax: 144,270 Explanation of any significant items int the budget or additional virtual mecting information: Operating costs increased for the new jail and County insurances. Destination! lowa project will have a small share of expenses paid by Supervisors and by Conservation.