NORFOLK, Nebraska -- The Lower Elkhorn NRD Board of Directors approved the Fiscal Year (FY) 2026 Operating Budget at their monthly meeting Sept. 11, 2025.

The tax request of $4,575,012 was an increase of $73,125, 1.62%, from last year’s budget.  The estimated levy, based on the property tax request, is 1.6712 cents per $100 of valuation, which is a decrease of 9.46% from the FY 2025 levy of 1.8459 cents per $100 of valuation.  For example, if a person owns a $300,000 house, the taxes owed to the Lower Elkhorn NRD would have been $55.38 in 2025 and will be approximately $50.14 in 2026.

The Lower Elkhorn NRD’s total Operating Budget for FY 2026 is estimated at $13,696,929, which is an increase of $873,777, or 6.81% from last Fiscal Year. The Lower Elkhorn NRD board and staff work diligently to prioritize spending to ensure that local tax dollars are used efficiently. 

Some major expenditures for FY 2026 are:

• Levee/Flood Protection Projects – $1,707,000; West Point Levee, Winslow Demolition, and Pender Rattlesnake Creek Project.
• Water Resources Programs – $586,520. 
• Project Construction – $661,000; Willow Creek Artesian Pressure Mitigation, Maskenthine Bike Trail and campground hydrants, Maple Creek water heater replacement, Willow Creek Park renovations, McKenzie Dam principal spillway renovation, and Scribner Air Base West Dam.
• Professional Services (including studies, designs & WFPO Projects) - $1,694,600; Battle Creek WFPO (partial grant reimbursement); Maple Creek WFPO (partial grant reimbursement); North Fork Elkhorn River WFPO (partial grant reimbursement); Willow Creek Dam Flood Plan; and Pierce Levee.
• Conservation Cost-Share Programs – $565,000; Bazile Groundwater Management Area Project (BGMA) and Willow Creek Best Management Practices (BMPs).
• Sinking Funds – Battle Creek Project Sinking Fund ($500,000) and Flood Mitigation Sinking Fund ($575,000). 

The Lower Elkhorn NRD has received major grant funding for the: Hazard Mitigation Plan (Federal Emergency Management Agency & Nebraska Emergency Management Agency); Bazile Groundwater Management Area, Willow Creek BMPs, and Public Beach Monitoring Program (Environmental Protection Agency); Source Water Protection Person, and Bazile Coordinator (Natural Resources Conservation Service); Conservation Planner (National Association of Conservation Districts Technical Grant); and State grants and funds from Nebraska Department of Water, Energy, and Environment, and Nebraska Environmental Trust.

The Lower Elkhorn NRD has also received grant funding from the NRCS for Watershed Flood Prevention Operations (WFPO). Funding through this program has assisted with the environmental assessments for the North Fork Elkhorn River Watershed Plan, the Maple Creek Watershed Plan, and the Battle Creek Watershed Plan.

Because the Lower Elkhorn NRD strives to be fiscally responsible with local tax dollars, there is a strong focus on the continuation of allocating resources towards sinking funds in the budget. The funds are put into savings now to be used for expenses that will occur with future projects. This mechanism allows the Lower Elkhorn NRD to maintain a stable tax levy, preventing the spike effect that can occur when the NRD needs to raise significant funds in a short timeframe. 

The budget needs to be submitted to the Nebraska State Auditor’s office by Sept. 30, 2025, each year and therefore the fiscal year budget and tax levy are set at the special September board meetings, which follows the public hearing for the budget. The District’s board meetings are open to the public and begin at 7:30 p.m. on the fourth Thursday of the month.

To learn more about the 12 responsibilities of Nebraska’s NRDs and how your local District can work with you and your community to protect your natural resources, visit www.lenrd.org and sign up for our monthly emails. The next Board of Directors meeting will be Thursday, Sept. 25, 2025, at the Lower Elkhorn NRD office in Norfolk at 7:30 p.m. and on Facebook Live.

The Lower Elkhorn NRD serves all or part of 15-counties in northeast Nebraska. Visit the LENRD website to sign up for monthly emails from the district. Like and follow us on Facebook, Twitter, and Instagram.