Before the 2027 Budget: Carlton County Records Show Sheriff-Related Tax Costs Were Already Climbing

County's own budget records show more than $13.2 million budgeted in 2026 for the Sheriff, jail, communications and court security — with taxpayer levy support rising nearly $1.4 million from the prior year.

By Carlton County Watch

As Carlton County begins another annual budget cycle, taxpayers are being asked to consider what County departments will cost in 2027.

One of the first departments to make its case was the Carlton County Sheriff's Office.

Carlton County Sheriff Kelly Lake. Source: https://www.carltoncountymn.gov/261/Sheriffs-Office

According to Carlton County's official August 4 Committee of the Whole agenda, the Sheriff's Office was scheduled to present its 2027 budget to county commissioners along with the County Recorder and Carlton County EMS.

But before examining what the Sheriff's Office seeks for next year, there is another question worth asking:

What are Carlton County taxpayers already paying?

The answer contained in the County's own budget records deserves attention.

More Than $13 Million Across Four Public-Safety Functions

Carlton County does not place every Sheriff-related expense under a single budget heading.

Instead, the County's final 2026 budget separately identifies the County Sheriff, Court Security, Communications and County Jail.

Together, those four budget lines contained approximately $13.21 million in budgeted expenditures for 2026.

The largest individual line was the County Sheriff itself, with budgeted expenditures of $6,784,395.

The County Jail followed at $4,263,755.

Communications -- which includes the emergency-dispatch function operated by the Sheriff's Office -- was budgeted at $1,749,910.

Court Security added another $416,392.

Combined, those four functions totaled:

$13,214,452

That does not mean taxpayers financed the entire amount through property taxes.

The County budget anticipated approximately $1.69 million in revenues associated with the Sheriff, Communications and Jail lines, and the final budget also contains fund-balance adjustments.

But even after those revenues and adjustments, the final 2026 budget assigned approximately $11.41 million in property-tax levy support to those four functions.

And that is where the comparison becomes particularly interesting.

Nearly $1.4 Million More in Levy Support in One Year

Carlton County's own Truth in Taxation records identify the 2025 levy allocated to those same four functions:

County Sheriff: $4,453,872
Court Security: $166,068
Communications: $1,410,621
County Jail: $3,996,266

Combined, those four functions accounted for approximately:

$10,026,827 in 2025 levy support.

In Carlton County's final adopted 2026 budget, the corresponding levy amounts were:

County Sheriff: $5,238,598
Court Security: $416,392
Communications: $1,598,642
County Jail: $4,152,055

Combined:

$11,405,687

The difference is approximately:

$1,378,860

That represents an increase of approximately 13.75 % in a single budget year.

The individual changes are revealing as well.

• The County Sheriff levy increased approximately $784,726, or 17.6%

• Court Security increased approximately $250,324, or nearly 151%

• Communications increased approximately $188,021, or 13.3%

• The County Jail increased approximately $155,789, or 3.9%

Those increases do not, by themselves, establish that the spending is unnecessary.

Law-enforcement agencies face personnel costs, contractual wage increases, benefits, insurance, technology expenses, equipment replacement, jail operations and numerous state and federal mandates.

But the scale of the increase provides taxpayers with an important benchmark as Carlton County begins discussing another budget.

Sheriff's Functions Grew Faster Than the County Levy Overall

The comparison becomes even more significant when placed against the County's overall tax levy.

Carlton County's Truth in Taxation documents showed the overall County levy increasing approximately 3.5% for 2026.

By comparison, levy support for the four Sheriff-related functions examined above increased approximately 13.75%.

In percentage terms, those four functions increased at almost four times the rate of the County levy overall.

Again, that difference does not establish that the increase was unjustified.

It does establish that taxpayers have a legitimate reason to ask what drove it.

Where Did the Additional Money Go?

That is the question Carlton County Watch believes should become the focus of the 2027 budget discussion.

The final budget tells taxpayers how much was budgeted.

It does not, standing alone, adequately explain why the costs changed.

For example:

• How much of the increase resulted from wages?

• How much resulted from health insurance and other employee benefits?

• How much resulted from additional staffing?

• How much resulted from overtime?

• Were vacant positions filled?

• Were new positions created?

• How much represents equipment or technology purchases rather than recurring operating expenses?

• How much of the Sheriff's operation is being financed through grants, contracts, fees or other revenues?

And perhaps most importantly:

How much of whatever is being proposed for 2027 represents another permanent increase to the County's recurring tax base?

Those questions matter because a one-time equipment purchase and a permanent new employee have very different long-term effects on taxpayers.

A vehicle can be purchased once.

A new salaried position — along with health insurance, retirement contributions, workers' compensation, payroll taxes, contractual wage increases and future benefits — becomes a recurring expense.

One Year Isn't Enough

There is another piece of information taxpayers should receive before evaluating the Sheriff's 2027 request:

history.

A meaningful budget presentation should allow the public to compare at least five years of actual expenditures and staffing.

For the Sheriff, Jail, Communications and Court Security functions, that would mean showing taxpayers:

• 2022 actual expenditures;

• 2023 actual expenditures;

• 2024 actual expenditures;

• 2025 actual expenditures;

• 2026 adopted budget and projected year-end expenditures;

• and the proposed 2027 budget.

The same comparison should include authorized positions, filled positions, vacancies, overtime costs and major capital expenditures.

Without that historical perspective, a taxpayer looking at a proposed budget is essentially being shown a snapshot without seeing the movie that came before it.

Public Safety Costs Money — Transparency Costs Far Less

Carlton County needs law enforcement.

It needs a functioning jail.

It needs emergency dispatchers answering calls around the clock.

It needs deputies providing court security.

The issue is not whether those services should exist.

The issue is whether taxpayers are being given enough information to understand what those services cost, why those costs are changing, and whether the additional expenditures proposed each year are delivering measurable benefits to the public.

Carlton County's own records show that levy support for four core Sheriff-related functions increased by nearly $1.4 million between 2025 and 2026 alone.

Now the 2027 budget process is underway.

Before another increase becomes part of the County's permanent spending structure, taxpayers deserve a clear accounting of where the money has gone -- and where the County proposes to spend it next.

Carlton County Watch will continue following the numbers.