Committee of the Whole Meeting - Finance
Oct 8, 2026
The lede
- The committee reviewed dozens of budget requests for fiscal year 2027, including levy requests from Senior Connections (up $28,000 to $210,000), University of Illinois Extension (up $10,000 to $130,000), and Growth Dimensions Economic Development (up $5,000 to $45,000).
- The board discussed nearly $600,000 in proposed capital requests and new staff positions, including an IT firewall upgrade, expanded probation and corrections staff, raises for public defender and state’s attorney employees, and a possible shared FOIA attorney position with the city of Belvidere.
- The committee approved creating a “Surplus Equity Fund” to handle property tax sale claims following a Supreme Court decision, though the $20-per-parcel fee will generate only about $6,000 annually against potential claims topping $300,000.
- Members debated whether to continue approving Highway Engineer Justin Krohn’s annual request to cash out unused vacation time ($5,600), with concerns raised about fairness to other employees and the need for rest.
Attendance & housekeeping
Chair Tom Walberg called the meeting to order at 6:03 p.m. Present: Schneider, Cordray, Schumacher, Patterson, Riley, Reggano, Thornberry, Logan, and Walberg (arrived at 6:05 p.m.). Absent: Wilty, Curry, Johnson. The committee approved minutes from the September 10, 2026 meeting and the evening’s agenda without objection.
Decisions & votes (each with vote count and notable discussion or dissent)
Ordinance 26-36: Surplus Equity Fund
Motion by Schumacher, second by Patterson. Approved by voice vote (no opposition recorded).
The ordinance creates a fund to collect $20 per parcel sold at tax sale to pay claims from property owners who lost homes worth more than the taxes owed, following a U.S. Supreme Court decision. Treasurer Kurt Newport explained the county faces potential claims around $300,000 from two recent tax deeds, but the fee will generate only $6,000 annually. The board chose to deposit fee revenue in the general fund and pay claims from the tort fund rather than create a separate account. Board member Schneider questioned whether the program was “worth bothering with” given the mismatch between revenue and exposure. Newport acknowledged, “It’ll only take 50 years to collect enough money to pay those claims.”
Discussion items (no vote)
Regional Office of Education presentation
Regional Superintendent Scott Boomquist and Assistant Superintendent Allison Pearson outlined services including fingerprinting, GED testing, bus driver training, health and life safety inspections for schools, and Summit Academy alternative school serving 300 at-risk students. They explained a requested $32,000 levy increase (to roughly $152,000) stems primarily from losing their Loves Park city hall space after 35 years and moving to a commercial building at significantly higher rent ($140,000–$200,000 annually vs. $60,000–$70,000). About $30,000 of the increase is a one-time capital cost for the move; the rest covers increased rent and operating expenses. The office now employs 140 full-time staff, up from 70 when Boomquist started. Walberg asked about the increase; Boomquist explained they are also responsible for property taxes on the new building (about $45,000 annually) and are seeking legislative relief.
Monthly financial reports
Treasurer Newport reported property taxes are 99% collected with 97% distributed to taxing bodies; about $7 million went into the county investment pool, with $3 million invested in CDs at 4.7% or better rates for two years. He projected interest income between $1.5 million and $1.6 million for the year, below an earlier $1.7 million estimate. Administrator Becky Tobin reported the county is 83% through the budget with two months remaining; she anticipates a $3 million surplus including proceeds from the Maple Crest sale (about half the total) and coming in $200,000–$250,000 under budget on expenditures.
Senior Connections levy request
Executive Director Kelly Hillen requested $210,000, a $28,000 (15.4%) increase over the current $182,000. She cited cost increases: wages and payroll up 5%, professional services up 32%, insurance up 15%, supplies and technology up 33%, utilities up 15%. Hillen emphasized the organization serves residents over 50 years with information and assistance, senior center programming, in-home care, and caregiver support. She noted recent building improvements (new flooring and painting) were funded through a restricted bequest from former board member Andy Rates, not tax levy dollars. The organization has served Boone County for more than 50 years.
University of Illinois Extension levy request
Director Linda Coyle requested a return to $130,000 (up $10,000 from the $120,000 approved last year, which was reduced from their $130,000 request). She explained Extension operates under a cost-sharing model: counties fund a local office and three staff positions in exchange for matching state funds (historically 65%), university-paid benefits and professional development, and customized programming. The Boone office actual operating costs are $172,000; total service value is approximately $428,000 when university contributions are included. Coyle noted the levy peaked at $193,000 in 2008–2009 (2.2% of the total property tax levy) and last year’s $120,000 represented only 0.9%. Adjusted for a 54% increase in the consumer price index since 2008, last year’s levy equals just $77,849 in 2008 dollars. Community and Economic Development Educator Mike Delaney announced his October 31 retirement. Extension is eliminating his position and combining two other educator roles to save money. Extension serves more than 60,000 students in over 100 buildings across Boone and Winnebago counties through 4-H, Master Gardener and Master Naturalist programs, the Natural Resource Education Center, Hometown Leaders youth civics training, and professional development for local officials.
Growth Dimensions Economic Development levy request
CEO/COO Pamela Lopez-Fettes requested $45,000, up $5,000 from last year’s $40,000. She outlined the organization’s work recruiting businesses, supporting workforce development through the Boone County Success Network (providing industry certifications to over 200 students per semester), coordinating the automotive innovation network, aligning housing priorities with workforce needs, managing the venture/entrepreneurship program, and administering the enterprise zone. She noted recent major projects represent 4.3 million square feet of newly occupied space, 4,700 new jobs, and nearly $2.5 billion in investment. Lopez-Fettes said the organization is “very lean” with three staff doing work typically handled by teams twice the size, and that 70% of revenue comes from private sources (only 30% public). She cited rising costs including health insurance up 9.8% and depleted reserves. Board member Thornberry asked why meetings aren’t open; Lopez-Fettes explained confidentiality is needed during property negotiations and site selection to prevent price inflation when landowners learn a buyer’s identity. Riley asked about the city of Belvidere’s participation; Lopez-Fettes said the city has not committed to invest, with some city officials believing county funding is sufficient since Belvidere is in the county. She noted most major projects involved county properties annexed into the city, and the county receives no share of annexed tax revenue.
Soil and Water Conservation District and CASA
Neither organization sent representatives. Soil and Water Conservation District requested the same amount as last year; Executive Director Heather Muhlbach is on maternity leave and submitted a letter. CASA (Court Appointed Special Advocates) also requested the same $10,000 as last year, having reduced their ask after moving into a county building.
FY 2027 draft tax levy
Tobin presented a draft levy with a maximum allowable increase of 3.3% or $453,126 based on the consumer price index and new construction under tax cap rules. The proposed levy increases 2.87% ($393,866) and includes: general fund up $125,000 (for health insurance and new bond payments totaling $285,000 in FY27 on top of existing $300,000+ annual payments); highway fund up $50,000 (to cover the county’s $90,000 share of a tollway agreement with the city, split over two years); bridge and matching funds increases to restore pre-recession levels; FICA up $100,000 (due to salary increases); IMRF down $45,000 (employer share decreased significantly); tort liability estimated up 10% (final figure pending meeting with insurer Surma); University of Illinois Extension; Senior Connections; and Veterans Assistance Commission (no increase requested after moving into the county building, eliminating rent and utility costs). The Health Department’s $40,000 increase request was not included in the draft and remains under discussion.
IT budget presentation
IT Director Joe presented a consolidated IT budget similar to last year with vendor cost increases offset by savings from switching some fiber connections to Comcast. The IT wages line increased significantly with the addition of Austin as a fourth full-time employee. Joe requested two new initiatives: (1) a $20,000 core firewall upgrade (the current system is old and outgrown; the chosen vendor was the least expensive and includes five years of upgrades); and (2) Microsoft Surface devices or similar for county board members to standardize access to county systems and allow IT to provide remote support and security software. Board members questioned the need for devices. Schumacher suggested a policy delineating IT support for board members’ personal devices rather than purchasing county-owned equipment. Logan said it seemed like “money we don’t need to spend.” Thornberry supported the idea. Walberg leaned against it, saying it’s “nice to have, not a have to have” and current arrangements work fine. There was discussion about whether devices would stay in the building (defeating remote access benefits) or be taken home (raising other concerns). No decision was made; the $19,200 cost would move to contingency if not approved.
Administration/Coroner budget presentation
Tobin reported no significant increases over last year. The administration budget includes moving county clerk employee Laura into the administration office (reflected under support staff wages), assumes 3% raises, and increases office supplies and training budgets for Laura’s professional development and membership dues. The county board budget increased due to higher per diem costs approved earlier this year (board chairman salary up per ordinance; per diem budget up from $35,000 to $42,000) and includes office supplies for incoming board members (business cards, shirts). The Logan Avenue maintenance budget shows increased wages for cleaning staff Mary and Bobby due to additional space in the new addition; the Boone County Automobile Club will reimburse $120 monthly for cleaning, offsetting some cost. Maintenance supplies and utilities increased modestly for the addition; waste disposal continues to rise; equipment maintenance was lowered due to lack of use.
Wages and salaries (non-union)
Tobin presented the cost of a 3% increase for non-union employees: $132,000 for the general fund plus additional amounts for animal services, GIS, and highway, already incorporated in the draft budget. Walberg noted three major union contracts (including FOP) come up for negotiation starting this fall, with the first meeting scheduled for late October, and cautioned that union employees will expect at least 3% in the first year if non-union staff receive that amount.
New initiatives
Tobin presented two pages: all department requests totaling $308,473, and administration’s recommendations totaling $237,755. Recommended initiatives include: administrative assistant raise for probation (to make salary comparable to other office managers after probation wages increased); command staff step increases for sheriff’s department (lieutenants 15% above sergeant base, chief deputy 10% above that, to prevent overtime-earning sergeants from matching or exceeding lieutenant pay); part-time jail nurse hours increased from 4 to 12 weekly ($15,775, half the original request); one additional full-time corrections officer hired mid-year rather than full year (allowing time to see how contract negotiations unfold); public defender attorney raises ($4,500 lump sum for the public defender to distribute); state’s attorney staff raises (lump sum of $40,000 vs. the $70,000 total request for specific raises and 2% across the board); planning department planner salary increase to $98,000 ($7,958 above 3%); environmental specialist position ($47,000 county share; $30,000 offset by $15,000 each from GIS and highway); and a contingency allocation of $50,000 toward a potential shared FOIA attorney position with the city of Belvidere (if agreements can be reached; would cover roughly half of an $85,000–$95,000 salary plus some benefits).
Capital requests
Department requests totaled $748,264; $156,410 is contractual obligations (final payment on University of Illinois geological mapping project and year four of portable radio replacements). Administration recommended $596,610 in capital spending (or $577,410 if the board rejects IT’s request for member devices). Recommendations include: IT firewall upgrade ($20,000); matching grant for native plantings requested by planning; fee study for county clerk; live scan fingerprint machine replacement for corrections; and $350,000 lump sum for sheriff’s department capital needs at his discretion. An additional $600,000 in property maintenance needs would come from moving general fund surplus into a property maintenance fund rather than booking as capital: roughly $150,000 for the county’s share of Public Safety Building repairs (three aging air handlers from 1975, 1991, and late 1980s/early 1990s, plus cast iron pipe replacement; the city of Belvidere would pay a matching share); approximately $450,000 for jail improvements including all window replacements (county applied for a grant up to $200,000; decision expected within a month), HVAC controllers, intercom controls, and carpet; and an estimated $250,000 for courthouse roof repairs. Architect Randy estimated costs for remaining roof sections; the immediate concern is a leaking skylight and roof section nine, possibly related to a flat roof (roof eight). The skylight is architecturally significant but expensive to replace, and previous contractors have declined to work on it. A comprehensive roof report is being prepared. Tobin noted this is an opportune time to use surplus funds (projected at $3 million, including $1.5 million from the Maple Crest sale and payoff) to address long-deferred maintenance.
General fund revenues (FY 2027 draft)
Tobin presented draft revenue projections including the $125,000 general fund levy increase, strong sales tax performance, new hotel/motel tax revenue ($760.97 first quarter from one short-term rental/Airbnb), steady income tax and increased personal property replacement tax, continued decline in out-of-state use tax (now counted as regular sales tax, explaining sales tax gains), $40,000 in county planning fees (anticipating one solar project under 5 megawatts at $25,000), variable traffic/criminal/circuit court fees, increasing court system operation fees and jail housing revenue (budgeted at $80,000 vs. $81,750 already collected this year), a new $10,000 financial compliance fee (a previously unknown fund with $85,000 discovered by State’s Attorney Trisha; the fee will now go to the general fund to offset state’s attorney staff costs), zero Maple Crest rent, consistent revenues from the Floyd building, declining cable TV franchise fees (as more residents drop cable), reduced interest income (less cash on hand after construction spending, though still historically high), IT services contractual revenue from the city of Belvidere up 3% to $113,300, and various fund transfers including $3 million from public safety sales tax. Total projected revenues: $23,913,275.
General fund draft budget with new initiatives and capital
Tobin presented a complete draft general fund budget incorporating all previously discussed revenues and expenses, new initiatives, and capital requests, yielding a balanced budget. Health insurance employer share increased from $2,945,000 to $3,060,000. The budget includes a $125,000 transfer to the 2026 bond fund (last year the board moved $500,000 from reserves to the bond fund to smooth the impact of new debt service). The grants fund (page 8) shows Growth Dimensions at $40,000 (subject to board decision on the increase), Veterans Assistance Commission at zero, CASA at $10,000, and Soil and Water at $20,000. The Regional Office of Education line (page 18) was updated to $120,000 based on the evening’s presentation, pending confirmation with Winnebago County. Contingencies (page 38) include the potential $50,000 FOIA attorney allocation and a substantial reserve for upcoming FOP and other union contract settlements (amounts unknown). Tobin recommended moving any rejected new initiative or capital spending directly into contingencies. The board will vote next week to lay over the draft budget as required by statute, but the budget will remain a working document with potential changes at finance or administration committee meetings in November before final approval at the November board meeting.