Albany County commissioners approve $86.08 million budget after PILT windfall and reserve transfers

Albany County commissioners on June 30 approved the fiscal year 2025–26 budget, a $86,077,409.93 spending plan that county staff said reflects a larger-than-expected federal PILT payment, targeted transfers, and several line-item increases.

The vote came after a public hearing on the proposed budget and a brief recess to incorporate staff changes. Kayla, county staff who presented the revised totals, said “PILT came in over $2,000,000 which was $831,147 more than budgeted,” and that staff had proposed setting aside that excess for transfers the commissioners could direct.

The PILT (payments in lieu of taxes) overage, together with smaller excesses in special-revenue funds, left the county with additional one-time cash that staff and commissioners discussed allocating across reserves and one-time needs. Tracy, county finance staff, and other presenters recommended placing a portion of available funds into reserves rather than recurring spending because of revenue uncertainty next year, including the prospect of a ballot measure that could affect property-tax revenue.

Why it matters: the county’s approved appropriations include new contingency and reserve strategy and explicit allocations to cover an emergent local cost (surface water drainage fees) that the City of Laramie began charging for impermeable-area units. Commissioners and staff said moving the unanticipated PILT funds to reserves and one-time transfers preserves flexibility if revenue drops next year.

Most important facts

- Total appropriation adopted: $86,077,409.93 (staff read the full resolution to adopt appropriations for 07/01/2025–06/30/2026).

- General fund estimated total: $19,164,519; estimated grant and special expenditures: $14,000,000; total special funds (multiple accounts) cited by staff: $23,088,561.94.

- PILT: staff reported PILT receipts exceeded the budget by $831,147.

- Excesses and transfers: staff identified an excess of roughly $120,435 remaining in the general fund after planned expenditures, plus several special-fund balances (one example: the 1% optional fund showing about $871,964 available, subject to change based on other agenda actions).

- Health insurance and personnel: staff increased the budgeted maximum liability for employee health insurance from $3,000,000 to $3,500,000 (an increase of $500,000). Line items for Tyler (IT/payroll vendor) were increased to $300,000, and the planned payroll system rollout was pushed to Jan. 1 to avoid dual W-2s.

- Salary/retirement adjustments: the budget includes a 1% increase for department heads, a 1.9% increase for non‑sworn general employees, and a 1% increase for sworn deputies; staff also budgeted a 0.9% retirement increase for law enforcement (noting the sheriff already included this in his budget).

- Community partner amendment: commissioners approved Amendment 1 to the fiscal-year 2025 1% community partners agreement with Family Promise to extend spending authority for about $1,000 left from prior allocations; Bailey, who presented the item, said turnover delayed spending and Family Promise’s Celeste asked for the extension.

- Fairgrounds repair: the board approved a one-time financial assistance payment of $6,873.45 to the Albany County Fairgrounds to cover a repaired vault well pump, to be paid from the 1% fund. County staff said the repair is complete, the fairgrounds had submitted insurance claims but coverage was uncertain, and the payment would be processed this fiscal year so the fairgrounds can meet immediate obligations.

- Surface water drainage fee: staff reported the City of Laramie maps the county’s South-end properties as a combined impervious area totaling 2,891 units (one unit described by staff as a 500-square-foot aerial section). At the city’s announced rate of $1.67 per unit in the first year, staff calculated an annual county cost of about $57,935.64; at $1.75 per unit in year two, staff cited an annual cost near $60,000. Staff recommended covering county properties’ charges from the county’s direct-aid line (they had budgeted $60,000 to cover this possibility) and noted that formal exemption requests would require following a city rule staff referenced as “13.80.020.” Mark Hazlett, the city’s civil engineer, is the staff contact the county referenced as having provided the unit breakdown.

Discussion vs. formal action

Staff and commissioners held extensive discussion about whether to treat the city fee as a county expense or have individual entities absorb it; staff recommended a single county appropriation to avoid forcing midyear budget changes for entities such as the fairgrounds. That recommendation was not a separate formal motion; rather, staff built the $60,000 into the budget and the commissioners approved the overall budget that includes that allocation.

Formal actions recorded at the meeting

- Amendment 1 to the 1% community partners agreement with Family Promise — motion to approve; motion carried.

- Financial assistance to Albany County Fairgrounds for well pump repair ($6,873.45) to be paid from the 1% fund — motion to approve; motion carried.

- Adoption of the fiscal year 2025–26 Albany County budget and appropriations resolution — motion to approve; motion carried.

Other budget clarifications and operational notes

Staff said some special-revenue funds showed one-time excesses that could be used for transfers, and they described the differences among the county’s reserve accounts: an emergency reserve that is more rapidly accessible for urgent needs versus other reserves that typically require a formal resolution to reallocate. Staff also described investment practices (laddered CDs and sweep accounts) and noted the county keeps a $6 million minimum balance at First Interstate Bank to offset transaction fees.

Quotes from the meeting

“KAYLA: ‘PILT came in over $2,000,000 which was $831,147 more than budgeted.’”

“COMMISSIONER JONES: ‘I'm gonna lead with the good news.’”

“CELESTE (Family Promise): ‘We just have, like, a thousand dollars up to spend. We should be able to do that in July.’”

What’s next

The county’s adopted budget will be posted on the county website along with the resolution and line‑item details staff read into the record. Staff cautioned commissioners that next year’s revenue picture could change significantly depending on state/local actions and ballot outcomes, so commissioners signaled a preference for placing unanticipated funds into reserves and using one-time funds for capital or short-term needs rather than recurring increases.

Ending note

Commissioners recessed midmeeting to incorporate the changes into the final resolution and returned to approve the package, which staff said consolidates the identified transfers, reserve allocations and the operational changes described at the hearing.