Boulder County’s Office of Financial Management on Sept. 30 presented a recommended 2026 budget that aims to bring the county into structural balance but requires significant workforce and operating reductions.

Emily Beam, budget officer, said the 2026 recommended expenditure budget totals $666,543,319 and that the county must find $30–$40 million in savings over the next three fiscal years to address a structural deficit in the general fund. As directed by the commissioners, the initial plan seeks a $13.2 million reduction for 2026 and splits future reductions broadly 70% from personnel and 30% from operating expenses.

In a related announcement, county leaders said approximately 90 positions will be eliminated ahead of 2026 as part of the reduction plan. The county reported that 60 of those positions are currently vacant and that about 31 employees have been notified their jobs will be eliminated.

Why it matters: Boulder County’s general fund is supported primarily by property tax and is subject to statutory limits on year‑over‑year increases. County officials described the cuts as necessary to align recurring expenditures with recurring revenues and prevent ongoing reliance on fund balance.

Revenue and assumptions: Beam briefed the board on property tax and sales‑and‑use tax projections. The recommended budget uses preliminary assessed values for property tax projections and assumes 0% growth for sales and use tax in 2026 after year‑to‑date collections showed a 1.93% decline versus last year. The budget also incorporates statutory limits discussed in the presentation.

Program and personnel implications: The 2026 guidance asked departments and elected officials to avoid requesting new full‑time positions and to find ongoing reductions through program assessment, attrition and other means. The budget officer said certain previously committed projects and state or federally required items remain in the base budget; one‑time requests were to be minimized. The county will continue negotiations with the employee union on a 2026 compensation package.

Timeline and public input: The budget officer described the next steps: departments will present budget details to the commissioners in early October, a public hearing on the recommended budget is scheduled for Oct. 14, a budget work session is planned for Nov. 6, and the final budget adoption is set for Dec. 9. The public may review the recommended budget online and submit comments through boco.org/budget.

Context and board remarks: Commissioners reiterated the importance of competitive compensation and racial equity while noting the difficulty of staff reductions. Commissioner Levy asked for additional detail on projected unrestricted fund balance under the plan; county staff provided a high‑level figure of approximately $133 million but noted the projection does not include multi‑year capital commitments. Commissioners emphasized trying to minimize service disruption while addressing fiscal constraints.

Ending: The recommended budget is a staff proposal. Commissioners will consider department presentations, public comment and additional analysis before taking final action in December.