by April Scheinoha
Editor

The Pennington County Board adopted the 2026 property tax levy and 2026 county budget at its meeting Monday, Dec. 15.

Commissioners approved a property tax levy of $13,428,681, which is a 3.8% increase over this year. During the Truth in Taxation hearing held before adoption of the levy and budget, County Auditor-Treasurer Jennifer Herzberg detailed various changes between the 2025 and 2026 budgets:

• Increases in salaries and wages
• Increases in insurance premiums
• An increase in out-of-home placements and juveniles being sent to the Northwestern Juvenile Training Center in Bemidji
• An increase in mental health holds
• A decrease in $225,000 in revenue for housing Marshall County Jail inmates (since their remodeled jail will be fully open in 2026)
• The upcoming election

The levy takes into account a decrease of $36,232 in County Program Aid from 2025. The county will receive $1,035,615 in CPA in 2026.

Commissioners also approved the 2026 county budget, which projected total revenue of $28,651,950 with the county using $957,433 in reserves. Total expenditures are projected to be $29,609,383.

The final 2026 property tax levy amount matches the preliminary amount approved by commissioners in September. Prior to September, commissioners were considering a property tax levy increase between 4.5 and 5%.

Commissioner Seth Nelson thanked staff for their work on the budget.

The partners of Hoffman, Philipp & Martell PLLC presented the 2024 county audit to commissioners.

Crystelle Philipp noted the county’s total net position of governmental activities was $84,663,059, an increase of about $3.6 million over the prior year. She said the increase was mainly due to infrastructure projects in the Highway Department.

In addition, Philipp noted the county had more than about $12 million in unassigned funds as part of the General Fund. Philipp said the county should have about 40 to 45% in unassigned funds to pay bills to get it to its first tax settlement of the year. Marit Martell, one of Philipp’s business partners, noted the $12 million was about 114%.

Philipp encouraged commissioners to think about potential areas where they could commit some of that excess money five or 10 years down the road. Her other business partner, Colleen Hoffman, used potential examples of a constructing a new building, paying off debt, etc.

Representatives of the Thief River Falls Pickleball Association appeared before commissioners to request funding for two additional pickleball courts. Commissioners took the matter under advisement.

Kermit Genereux, chairperson of the association’s expansion committee, and Bill Fogarty, association president, appeared before commissioners. They requested $10,000 to $15,000 for the project, which is expected to cost as much as $100,000.

The association plans to construct two additional outdoor courts adjacent to its three courts north of Franklin Middle School. The current courts are used by association members, and additional courts would enable FMS physical education classes to more readily utilize the courts. Genereux pointed out that the pickleball players are various ages and hail from other areas in northwest Minnesota.

Construction is anticipated to start sometime after July. Genereux noted that the association has applied for some grants and anticipated that, if it were successful in obtaining those grants, the funds would be disbursed shortly before that time frame. Members will also contribute toward the project. He said they hoped that each association member would donate $500 per member. Genereux said they were surprised to learn pledges were averaging $700.

Genereux and Fogarty appeared before the Thief River Falls City Council in October, requesting $15,000 in 2026 and $15,000 in 2027 from the city. The council took the matter under advisement, and the request hasn’t been included in the 2026 city budget.

Commissioners approved a joint powers agreement with the Pine to Prairie Drug and Violent Crime Task Force. A law enforcement officer from the sheriff’s office and another from the Thief River Falls Police Department each serve on the regional task force in half-time equivalent positions. Eleven other law enforcement agencies are a part of the task force. The agreement covers 2027. An agreement for 2026 was apparently already approved.

The Thief River Falls City Council approved the same agreement for its involvement at its meeting the following evening.

The next County Board meeting will be held Tuesday, Dec. 30 at 10 a.m. at the Justice Center.