The Freeborn County Board of Commissioners unanimously approved a less than 2 percent increase in the tax levy on Tuesday.

The 1.99 percent levy increase will increase taxes $7 on a $100,000 residential homestead property. Taxes will increase $9 on a $100,000 residential non-homestead property and $33 on commercial property valued at $200,000. Taxes would decrease 75 cents on a homestead average acre of tillable ag land, and decrease $1.51 on a non-homestead average acre of tillable ag land.

The levy is less than the 2.5 percent preliminary levy increase introduced in September. The levy was approved at $21.55 million.

The decrease came after a better idea of county revenue and expenditures were gathered from 11 months of data.

The largest part of the levy increase is due to increased costs to operate the Human Services Department, said Freeborn County Administrator John Kluever, adding that the number of partially funded or unfunded state mandates and programs have increased.

District 4 Commissioner Chris Shoff said the board’s approach has allowed it to levy less than most counties across the state.

“We’ve held a fairly conservative line on any levy increases over the years, or no levy increase,” he said. “And so, in comparison to other counties or like counties in Minnesota, it’s a lot lower than what’s happening in other counties. I think that’s a testament to the board.”

Shoff said county program aid directly affects the local tax levy.

“Dollar for dollar, that decreases the tax levy,” he said.

The levy increased 4.25 percent in 2016 due to the county taking the law enforcement dispatch cost from the city, adding transportation deputies to help with court security and for operations of the county.

Commissioners approved the 2017 budget, which includes $50.09 million in revenue and $49.81 million in expenditures.

In other action, the board:

• Set its first 2017 meeting for Jan. 3.

• Approved transferring fund balances in excess of 50 percent of budgeted expenditures to the capital projects fund, which would allow the board to use it at its discretion.