Commissioners press special taxing districts on reserves after budget shortfall talks

Teton County commissioners used part of the July 7 budget work session to ask why some special taxing districts hold sizable reserves while the county faces tight budgets for public safety and county operations.

Commissioners cited the mosquito abatement district as one example, noting the district's budget and reserves have grown substantially since formation and that the district currently reported a reserve figure cited in the meeting ("about $180,000"). A commissioner asked whether the mosquito district could return money to taxpayers or contribute to county needs; staff replied that those funds are district revenues and governed by the district board and state guidance.

Commissioners asked the prosecutor's office and county staff to examine agreements and the legal relationship between the county and taxing districts to determine whether any transfers or fiscal interventions are permissible. They also discussed the county's role as a budget approver for special districts in certain circumstances and noted any action would have to be legally supported and politically defensible.

The board concluded the review would be exploratory: staff and legal counsel will identify governing documents, statutory constraints and whether any legally available mechanisms exist for reallocating or requesting discretionary transfers from district reserves. No directive to seize or reduce district reserves was issued; commissioners requested legal review and guidance.