Say it with me: Ugh. Budget season.

It’s January, which means it’s time for us to review the budget. What does that mean? Well, it’s mostly quiet work that happens over time, with a lot of reviewing, questioning, and weighing options. It also brings close attention from the public, strong opinions, and a wide range of perspectives on what priorities should be.

This year, there are added layers to consider. Legislative budget mandates shape what counties must do. There’s also the pledge that more property tax reform is coming this session. We don’t know for sure what that will look like, but we know it will have an impact. That uncertainty matters when you’re trying to plan responsibly. It’s also difficult to forecast without knowing how the proposed changes from Des Moines will land at the county level.

When we sit down with the budget, we’re not just looking at numbers on a page. We’re looking at services people rely on. We’re looking at departments, and the people who work in them, who keep things running day in and day out. We’re also considering the long-term stability of the county. Every line item represents something real.

Pretty soon, department heads will present and advocate for their teams. That’s an important part of their role. They understand their operations better than anyone and know where the pressure points are. Most people want to feel supported and fairly compensated for the work they do.

A couple of budget cycles ago, we faced a particularly difficult decision. It involved rising costs, staffing needs, and long-term sustainability. Like so many things that come to us, there wasn’t a clean answer. The board listened carefully, asked questions, and reviewed the numbers multiple times. In the end, a decision was made with the understanding that it wouldn’t satisfy everyone.

That’s one of the less visible – and most challenging – parts of this work.

Budgets don’t usually (or ever?) bring praise. They bring questions, feedback, and oftentimes frustration. When the dollar amount of property taxes go up, even when the levy drops, when driven by higher assessments or factors outside local control, those concerns are directed locally. And that’s natural. It comes with the job.

Now to be sure, this isn’t about complaining. It’s about transparency. Legislative mandates matter. Property tax policy matters. Advocacy matters. And so does the responsibility to balance all of it while keeping essential services strong and the county on stable footing. That balance also means being mindful of taxpayers, including a growing number of aging adults on fixed incomes, and paying attention to broader economic conditions here in Iowa that affect everyday household budgets.

Hard choices are unavoidable. We can’t make everyone happy – although wouldn’t that be nice. The goal is to make decisions carefully, fairly, and with a clear understanding of the tradeoffs involved.

Steady work. Thoughtful decisions. And a focus on what’s best for the long term. That’s what budget season looks like.

Niki Conrad is a Webster County supervisor.