Nikki Simmons, El Paso County chief financial officer, told attendees at the countyCitizen College that the countyis working from a preliminary revenue budget of $502,000,000 and an expenditure plan of $531,000,000 for 2026.

Simmons said the revenue mix is led by sales tax, which represents roughly 42% of total revenues, and property tax, which she said is about $92,000,000 (roughly 18%). She described El Paso County as "mostly reliant on sales tax, which we know is more volatile with economic trends." She said locally collected taxes and fees break down to about 60% sales tax, 30% property tax and 10% other fees and charges.

Simmons told the classroom that the county expects to return a TABOR refund stemming from higher-than-allowed 2024 revenues; she described that amount as "just shy of $5,000,000" that will be refunded on 2025 tax bills payable in 2026.

Why it matters: Simmons said public safety is the single largest share of county spending. "A $179,000,000 of that goes into public safety," she said, noting the figure covers the sheriffs office, the district attorney, the coroner and related services. The countyis also budgeting for roads, human services, and a range of grants and restricted funds.

Details from the presentation
- Revenues: $502 million preliminary revenue budget for 2026, with a breakdown Simmons summarized as 42% sales tax, about $92 million in property tax (18%), plus intergovernmental grants and other sources.
- Expenditures: $531 million total expenditure budget for 2026. Simmons said the difference reflects grant spending and a TABOR refund line item.
- Public safety: Simmons highlighted $179 million allocated for public safety functions.
- Mill levy and property taxes: Simmons said El Paso County has a voter-authorized maximum mill levy of 8.46 mills and that the countys preliminary balanced budget reflects a mill levy of about 7.135 mills (she described that as roughly a 16% reduction from the authorized maximum). She explained Colorado's recent changes to property-tax calculations that bifurcate rates for local governments and school districts.
- Funding tools: Simmons demonstrated the countys ClearGov online tool, published Oct. 7, which she said allows citizens to inspect department-level budget pages and proposed 2026 goals and staffing.

Simmons emphasized statutory constraints. She reminded the audience that the Board of County Commissioners sets the budget and that county budgeting is governed by Colorado law and TABOR (the Taxpayer Bill of Rights). "We follow an official policy that's board-approved on how we put that budget together," she said, adding that the administration ties budget proposals to the county strategic plan.

Process and public participation Simmons outlined the remainder of the budget calendar: a second public hearing for departmental budget requests, a nonaction "direction" meeting where commissioners propose shifts in the administrations preliminary budget, and a final adoption scheduled for Dec. 9. She invited participants to review the ClearGov preliminary balanced budget online and to attend future hearings.

Other points Simmons raised included:
- The countys general fund and major enterprise funds, and that personnel costs make up about two-thirds of the general fund budget.
- The countys reserve policy: a roughly 23% fund balance (Simmons noted best-practice guidance is about two monthsworth of revenues, or 16.67%).
- Roads: Simmons described a sustained, multiyear local investment in road pavement preservation; she said public worksfunding has increased since 2014 and stressed the trade-off between deferring maintenance and higher future costs.

No formal decisions or votes were taken during the presentation; the session was informational and included a Q&A and a classroom budget exercise for participants.

Ending: Simmons closed by encouraging public review of the ClearGov site and participation in upcoming budget hearings, and she reiterated that budget decisions must balance statutory requirements, strategic priorities and volatility in sales-tax revenue.