Property taxes in Minnesota are raised through a system of local levies. Each levy is set by a local taxing authority—in our case, the City of West Concord—certified to the state, and then apportioned to property owners based on assessed value and statewide tax formulas.
Locally raised property-tax dollars fund essential community services. In West Concord, your city tax levy supports:
• Police, fire, and emergency response
• Street maintenance, including snow plowing, lighting, and traffic control
• Water and sewer bond payments for infrastructure improvements
• Parks, recreation programs, the city library, planning, and code enforcement
• Economic development initiatives
• City administration and capital projects, such as streets and municipal buildings
Enterprise Funds
Not everything is covered by property taxes. West Concord operates several enterprise funds, which must be self-supporting:
• Water and Sewer Funds: These are funded through utility rates. Property taxes are not used for daily operations, but they can be applied to bond payments for large infrastructure projects.
• Municipal Liquor Store (“The Muni”): This is also run as an enterprise fund. Unlike a private business, profits don’t go to an owner—they return to the city and help support the general fund.
How We Budget in West Concord
The City begins its budgeting process each July. Department heads review their expenses line by line, outlining both needs and “wish list” items for the coming year. These requests are brought to public budget planning meetings, where the Mayor and City Council meet with department heads for discussion and long-range financial planning.
• September Council Meeting (this year: September 18): A preliminary budget and levy are presented to the council and residents. Once approved, this becomes the maximum levy the city can set. The certified levy is then sent to Dodge County.
• October–November: Refinements continue as the council reviews and adjusts spending priorities.
• December: The council adopts the final budget and levy. By law, the levy certified in September can only be reduced—not increased—when the final budget is approved.
Property taxes in West Concord directly fund the core services and infrastructure that keep our city running—from emergency response to street repair to recreation. Meanwhile, enterprise funds like water, sewer, and the liquor store operate more like businesses, ensuring that costs are covered fairly and any profits are reinvested into the community.
