Gallatin County approves preliminary FY2026 budget and schedules final hearings

The Gallatin County Commission on July 15 adopted a resolution formally approving the county’s preliminary operating and capital budget for fiscal year 2026 and scheduled remaining public hearings and final adoption steps in August.

Justine Swanson, the county’s chief financial officer, told the commission the preliminary budget was presented two weeks earlier and that the resolution is required by state statute (MCA 7-6-4020). Swanson said the preliminary operating and capital budget covers FY2026 (the county fiscal year runs July 1–June 30) and includes an increase the CFO reported as roughly $2.07 million — described in the meeting as “2,000,070 $70,801” — equal to about a 3.23% increase in county funds. Swanson said the increases are split between operating mills and voted mill levies (the latter support bonds and voter-approved services including courts, detention, 911, search-and-rescue, parks and open space, and a rest home).

Swanson cautioned that the county has not yet received certified taxable values from the Department of Revenue; the county expects those figures the first Monday in August and will recalculate mill values and finalize budgets for special districts once the values are certified. The preliminary materials attached to the resolution included a fund-balance sheet, department budget summaries (personnel, operations, debt, and capital breakdowns), and a capital-outlay and capital-project listing. By statute, the county must list capital projects in the budget and cannot exceed those allocations without a modification.

Swanson also noted the resolution explains the estimated effect on property owners: the packet states the increase “will result in an increase of $3.77 for a home with a market value of $100,000.” The CFO emphasized taxable-value changes and other local levies (fire districts, water and sewer, rural improvement districts, cemetery districts) also affect tax bills and that the figure should be used as a multiplier rather than a precise final amount.

The commission scheduled additional public hearings: a second preliminary hearing on July 22, a final preliminary hearing on August 5, and final budget work sessions beginning August 7 (with an August 14 backup if needed). On August 26 the county will hear resolutions to adopt the final operating and capital budget, set FY2026 mill levies, and consider permissive medical levies and the sheriff’s retirement-system permissive levy (recent law changes require adjustments). Swanson said the current schedule indicates the county’s last payment on the detention center bond is expected in 2029 (possibly FY2029 or FY2030 depending on the payment month).

A motion to approve the preliminary-budget resolution was made and seconded; the commission voted in favor.

What’s next: Certified taxable values from the Montana Department of Revenue will be used to finalize mills and district budgets in August. The county will accept public input at scheduled hearings through August before adopting a final FY2026 budget and setting mill levies.