Lake County commissioners acknowledge receipt of proposed 2026 preliminary budget

The Lake County Board of County Commissioners on Wednesday acknowledged receipt of the proposed 2026 preliminary county budget, a filing submitted to the board by County Manager Candice Bryant at the special meeting that began at 11:02 a.m.

The acknowledgement confirms the document will be posted with the clerk and recorder for public inspection and starts a schedule of public review and follow-up work sessions ahead of a December vote on the mill levy and final budget adoption. A motion to acknowledge receipt was moved and seconded and approved by voice vote.

The acknowledgement begins a process in which staff will “freeze” the preliminary budget document for public posting while still allowing adjustments as departments provide updated information. Staff said revenues in the final budget will be adjusted to reflect whatever mill levy the board ultimately adopts; the board is scheduled to decide on a mill rate on Dec. 11, with final budget adoption set for Dec. 15. County staff also said they must certify mills with the Colorado Department of Local Affairs (DOLA) before year end.

County Manager Candice Bryant told commissioners the preliminary budget packet includes every line item and will be posted with the clerk and recorder and online with a QR code for public feedback. Staff noted an anticipated transfer example—$750,000 for ambulance service—that will appear as a “due to/due from” transfer from the general fund to the ambulance fund in the final budget. For the current preliminary figures, staff said the budget shows roughly $667,000 in unallocated over/under that is expected to be reduced by remaining payroll items.

Bryant said the preliminary budget was built assuming a 0.5 mill increase for planning purposes and that staff intentionally used conservative revenue estimates, particularly for sales tax. Department line items were reviewed against actuals from the last two years; where departments routinely underspent budgeted amounts, staff reduced those line items to better match historic spending.

The county plans public engagement on the budget: a town-hall-style public meeting is scheduled the evening of the commissioners’ regular meeting in early November, and staff said they will circulate interactive dashboards and charts so members of the public can review the budget without paging through 60-plus pages of line items. Commissioners agreed to two internal budget work sessions on Nov. 18 (two hours) and Nov. 19 (three hours) to review possible cuts, additions, and allocations before the Dec. 11 mill decision. Staff also said nonprofit funding requests will be presented in mid-November, and the board indicated an allocation pool in the current materials of roughly $100,000–$110,000 for nonprofit grants to be apportioned after presentations.

Commissioners and staff discussed the limits of changes at this stage: payroll and other fixed personnel costs are largely determined by existing staffing and are not easily altered, while larger capital needs—such as a roof repair or potential landfill funding—would be brought to the board as separate, larger decisions and may be phased over multiple years. Bryant said courthouse renovation and other capital projects are being paid from a designated renovation fund and that limited general-fund support was included in the budget to cover immediate needs until long-term financing decisions are made.

Next steps: the proposed budget is posted for public review; staff will collect feedback via the posted QR code and the clerk and recorder’s copy. The board will hold the scheduled work sessions in November, decide on the mill levy on Dec. 11, and is scheduled to adopt the final 2026 budget on Dec. 15.

Votes at a glance: Commissioners voted by voice to acknowledge receipt of the proposed 2026 preliminary budget; the motion carried on an affirmative voice vote.