Elko County adopts 2025–26 budget after debate over infrastructure tax shift for sheriff and ambulance costs

Elko County commissioners on Tuesday approved the countyfinal budget for fiscal year 202526, voting to use a portion of the countyinfrastructure capital tax to cover sheriff vehicle lease payments and to buy an ambulance while keeping the bulk of road funds intact.

The board voted to adopt the budget as presented after extended discussion of a proposed shift of roughly $2 million in capital spending from the countyinfrastructure tax account. County finance staff presented revenue and expenditure estimates showing a general-fund ending balance of about 7.3 percent, below the boardpreferred target but above the statutory minimum.

The move reallocates part of the infrastructure tax (a county sales-tax fund created years earlier for capital projects) to cover several items the county says would otherwise fall to the general fund, including a $300,000-per-year vehicle lease program and the purchase of an ambulance. Commissioners said the shift is intended to avoid further stress on the general fund after recent declines in other revenues.

"We needed some additional revenue to pay for those leases for those cop cars and an ambulance," one commissioner said during debate, adding the change was "the least painful shift" the county could make. County finance staff said infrastructure tax revenues have been used for both road and fire capital purchases in prior years and noted that the fund does not sunset as originally planned.

Opponents pushed back, saying the infrastructure tax had been used heavily to build up the countyfire apparatus and new stations in recent years and that even a modest reallocation risked slowing progress. One commissioner told the board the county has spent about $16 million on fire-related capital from the infrastructure fund over the last eight years and that residents are concerned about diverting funds away from that work.

Board members reached a compromise to leave city road donations at $500,000 and to preserve the bulk of the road allocations while directing staff to return with further ordinance and plan changes if the infrastructure allocations themselves must be changed. With those assurances, the board voted to adopt the overall final budget and a slate of town and enterprise budgets.

Budget highlights offered by county finance staff included a conservative revenue stance that omits net-proceeds figures, an assessed valuation decrease of 3.42 percent from the prior year, and a general-fund beginning balance of about $16 million. The general fund budget shows roughly $40 million in revenues and $52.4 million in expenditures under the approved plan.

Commissioners and staff said they will continue to monitor revenues and may bring augmentations during the fiscal year if net-proceeds or other revenues materialize. They also said that capital and special-revenue funds are routinely budgeted to low or zero ending balances to allow flexibility to spend if needed.

The boardapproved the final county budget, the unincorporated town budgets and several town-specific capital plans in voice votes; there were no recorded roll-call tallies made available during the meeting.

The county budget now moves into the new fiscal year; staff said further ordinance updates and a public hearing will be required if the commission decides to change the infrastructure-tax allocation rules.

Background: The infrastructure tax was originally adopted to raise funds for county capital and emergency apparatus. Commissioners said changes to the ordinance and the plan for allocating infrastructure tax dollars will be required should the board choose to make a permanent shift in how those funds are used.