Cochise County Jail District adopts tentative $19.9 million budget, sequesters sales tax pending November vote

The Cochise County Jail District board on Tuesday, June 10, adopted a tentative fiscal year 2025–26 budget totaling $19,928,931 and agreed to hold revenue from a proposed half‑cent sales tax in contingency until voter approval is decided in November.

County staff said the bulk of the budget reflects an existing, statutorily required transfer from the county general fund to maintain jail operations, while sales tax receipts are being sequestered pending the outcome of a ballot measure. "The jail district as the board knows is in a transition period," said Miss Gilman, county staff, explaining that the budget largely reflects a "maintenance of effort," a required transfer from the general fund, and that the sales tax revenue "is being . . . locked into contingency and can only be expensed at the board's approval."

The board was told the combined total shown in the tentative budget includes both the general fund transfer that will continue to finance day‑to‑day jail operations and the sales tax proceeds collected to date. Staff said the jail will run on roughly $7,300,000 from the transferred general fund dollars while the sales tax revenue — generated by the proposed half‑cent excise tax — will be held in contingency. A board member reiterated that the sales tax receipts are being sequestered and not expended until voters provide direction in November.

A motion to adopt the tentative budget was made and the board approved it on a 3‑0 vote. Supervisors who voted in favor were Supervisor Crosby, Supervisor Gomez and Supervisor Antonoria. The motion recorded the total tentative budget as $19,928,931 and the result was listed as approved; the meeting transcript did not identify who made or seconded the motion.

Miss Gilman also told the board that the sales tax revenue can only be spent with board approval and that the maintenance‑of‑effort transfer is "statutorily required." The board did not take any action to expend sales tax receipts at the June 10 meeting; it only approved the tentative budget that displays the combined accounting of transfers plus sequestered tax revenue.

The board adjourned after approving the tentative jail district budget. The next scheduled item referenced by the chair was a special meeting to adopt the county's tentative budget for fiscal year 2025–26.