Park County commissioners present FY26 budget; public hearing draws two speakers

Park County presented its proposed fiscal year 2026 budget at a special meeting and public hearing, with county staff saying the plan uses a $5,200,000 cash carryover and reflects lower assessed valuations and program adjustments. "We are pleased to present the Park County fiscal year 26 budget pursuant to Wyoming Statute 16-4-109," said Hans Ode, first deputy Park County clerk.

County officials said the general fund revenue projection for FY26 is $34,400,000 and the general fund budget request totals $37,600,000. The presentation noted $14,700,000 in general fund reserves, $621,000 in mineral property tax revenues and a plan to use a $5,200,000 cash carryover from FY25 to balance FY26. The county reported an assessed valuation decrease that reduced overall tax revenue by about $2,200,000 compared with FY25.

The nut graf: the budget presentation emphasized constrained revenue and targeted reductions. Officials said property taxes will be reduced for single-family residence structures on the first $1,000,000 of assessed value by 25%, and approximately 2,500 applicants qualified as long-term homeowners to receive a 50% reduction in property tax for the coming year. County staff also corrected a previously reported insurance number: the county's self-funded health insurance premiums were described as increasing 6.25%, or about $173,000, not the $600,000 figure that had circulated.

Details and supporting items: the county allocates funds to four advisory boards (parks and recreation, museum, fair advisory and library) and listed specific funding changes. The Parks and Recreation allocation was described in the presentation as $133,000. The Park County Museum Board allocation was reported in the presentation as $327,000. The Park County Fair Advisory Board was listed as receiving $0 in this budget because it will use a $126,000 cash carryover from the prior fiscal year. The Park County Library Board allocation was described in the presentation as $1,800,000 (presentation text includes additional aggregated board totals).

Infrastructure and enterprise items cited in the presentation included a completed courthouse HVAC project, a planned HVAC upgrade at the law enforcement center in FY26, a new landfill solid-waste cell (estimated useful life 20 years at about $2,100,000) and plans to decommission the county-operated septic receiving facility after a new facility is built at the City of Cody site. The county said it and the city committed $2,000,000 of ARPA funds plus a $2,000,000 state grant for the City of Cody septic project. Road and bridge expenditures were projected at about $7,300,000 for FY26; state and federal programs named in the presentation included the county road construction fund and the Federal Lands Access Program.

Public comment and a requested amendment: during the hearing, Heidi Rasmussen, a member of the public, thanked county staff and asked for more public education about how budget decisions affect services, saying cuts in revenue could force reductions in services residents expect. Jessica Goodwin, first deputy clerk to the clerk of district court, spoke for Clerk of District Court Deborah Carroll and requested a budget amendment to create/promote a second deputy position to provide backup coverage. Goodwin provided preliminary cost estimates for wages and employer taxes and said the requested increase was approximately $4,885 but that she would provide more accurate numbers the next morning if the commission wished to consider the amendment.

Procedure and next steps: the chair closed the public hearing after asking for further speakers and a motion to close was moved and seconded and carried on an "aye" vote. Commissioners noted the budget proposal was on the agenda for formal consideration the next morning; no formal approval of the budget or the deputy promotion occurred at the hearing. The request from the Clerk of District Court will be considered during the commission's scheduled agenda session.

Ending: County staff and commissioners framed the FY26 proposal as reflecting board policies and tightened revenues, and the board signaled further review at its next scheduled meeting.