County commissioners focused on the sheriff's budget as one of the "big three" drivers of the FY2026 tax rate, alongside road and bridge and capital expenditures. The sheriff told the court the proposed budget reflects substantially higher vehicle and equipment costs and outlined a plan to lease new vehicles so the county spreads expense over multiple years.

The sheriff noted the proposed purchase list includes seven vehicles and said, "one of those 7 vehicles is gonna be mine," explaining he typically puts the first new vehicle in service before assigning it to staff. He and the court discussed financing options; staff said vehicle purchases could be handled with capital leases so the immediate operating-year impact is reduced and the principal and interest would be tracked in the county's long-term debt fund (Fund 200).

County staff reported the sheriff's proposed budget shows a year-over-year increase that, before some offsets, appeared as much as a 28.5% increase; removing a planned $500,000 offset tied to SB 22 reduced the net year-over-year increase closer to 10% in staff calculations. Court members discussed that S B 22 funds can pay for certain salaries and that using those grant allocations reduces the direct tax-rate impact in the short term.

No formal action was taken at the workshop. The court asked staff to consider lease-payment schedules, the Fund 200 debt implications and how SB 22 allocations would be used within the sheriff's budget.

Ending: Commissioners agreed to refine financing schedules, consider reclaiming some capital funding to show transparency to taxpayers, and return with detailed amortization figures before formal adoption.