El Paso County adopts 2025 budget, certifies 7.315 mill levy and authorizes interfund transfers

The El Paso County Board of County Commissioners on Monday adopted the county's 2025 budget, approved certification of a 7.315 mill levy for 2024 property taxes payable in 2025 and authorized the county treasurer to make transfers as anticipated in the adopted budget. The board voted 5-0 on each of the three resolutions.

Chief Financial Officer Nikki Simmons presented the budget package, saying the document reflects months of internal work by county staff, elected officials and department directors. "This budget is a total revenue sources of $500,000,000," Simmons said, and the presentation also showed $533,000,000 in total expenditures allocated across funds and departments. Simmons told commissioners the budget includes a TABOR refund that will appear on 2024 property tax bills payable in 2025 and that the refund was described during the presentation as about $8,300,000 and allocated as a flat credit to residential real property taxpayers, roughly $36 per household as estimated in staff materials.

The board discussed the budget and several commissioners thanked staff for the multi-step process that reconciles department requests before formal consideration. "The department heads actually get together before they come before the Board of County Commissioners," said Commissioner Vanderwerff, praising the county's collaborative budgeting practice. Commissioner Williams highlighted public safety priorities and pay raises for deputies, and Vice Chair Bremer and Commissioner Gonzales also thanked staff for focusing on roads, infrastructure and transparency.

The mill levy resolution presented by Simmons certified a total mill levy of 7.315 mills to the county assessor and directed allocation of the county's specific ownership tax to the road and bridge fund and sales and use tax to funds as directed in the budget. Simmons said the mill levy figure "includes a 1.159 temporary mill every reduction to be in compliance with TABOR" and also mentioned an abatement mill of 0.014 mills. In the mill-levy discussion, Simmons referred to the TABOR refund amount as $8,252,000 when describing the refund mechanics and staff work with the assessor and treasurer to place the refund as a flat credit on next year's property tax bills.

The third resolution authorized the county treasurer to make transfers between funds as anticipated in the adopted 2025 budget'an annual administrative step to implement the budgeted allocations.

Votes at a glance

- Resolution to adopt and appropriate the 2025 budget: Moved by Commissioner Vanderwerff; seconded by Commissioner Williams. Vote: Williams (aye), Vanderwerff (aye), Gonzales (aye), Vice Chair Bremer (aye), Chair (aye). Outcome: approved, 5-0.

- Resolution certifying the 2024 mill levy for taxes payable in 2025 and allocating related revenues: Moved by Commissioner Williams; seconded (recorded). Vote: Williams (aye), Vanderwerff (aye), Gonzales (aye), Vice Chair Bremer (aye), Chair (aye). Outcome: approved, 5-0.

- Resolution authorizing the County Treasurer to make transfers as anticipated in the 2025 budget: Moved by Commissioner Williams; seconded by Commissioner Vanderwerff. Vote: Williams (aye), Vanderwerff (aye), Gonzales (aye), Vice Chair Bremer (aye), Chair (aye). Outcome: approved, 5-0.

Why it matters

Adopting the budget and certifying the mill levy set the county's spending plan and the property tax framework that will be used for next year's bills. Commissioners emphasized that the adopted spending plan prioritizes public safety and infrastructure, and staff said the certification and allocation steps are necessary to enable the assessor and treasurer to apply the TABOR refund and distribute tax and fee revenues to the funds identified in the budget.

Details and clarifications from the meeting

- Revenue and expenditures: CFO Nikki Simmons presented $500,000,000 in total revenue sources and $533,000,000 in total expenditures in the budget materials shown to the board and posted online.

- TABOR refund: Simmons described a TABOR refund to be reflected on the 2024 property tax bills payable in 2025. In the budget presentation the refund amount was described as $8,300,000; when describing the mill-levy resolution she referenced $8,252,000 and said staff are working with the assessor and treasurer to implement the refund as a flat residential credit. The staff materials estimate the refund will be about $36 per household.

- Mill levy: Simmons stated the total certified mill levy is 7.315 mills, which staff said includes a 1.159 temporary mill "reduction to be in compliance with TABOR" and an abatement mill of 0.014 mills; allocations of specific ownership tax and sales and use tax were described in the staff presentation.

- Implementation: The mill-levy resolution directs the assessor and treasurer to apply the refund and the treasurer's transfer resolution allows routine movement of funds consistent with the adopted budget.

What the board said

Commissioner Vanderwerff praised the county's budgeting process and the department-level coordination that precedes final board action. "This has really done a great job in helping us make budget decisions here," he said. Commissioner Williams stressed that the budget prioritizes deputies and district attorney funding needed for prosecutions. Vice Chair Bremer emphasized transparency and cited a list of critical needs that informed budget priorities.

Next steps

Staff will work with the county assessor and treasurer to place the TABOR refund on next year's property tax bills as directed and will implement transfers and allocations as authorized in the resolutions. Any further administrative changes will be brought before the board as required by county policy.