The Spokane County Board of County Commissioners voted unanimously Dec. 1 to adopt a $983,000,000 all-funds budget for calendar year 2026 and to update the county
comprehensive plan's capital facilities element to align with the capital improvement plan.

Jeff McMorris, who led the budget presentation, said the county began the process early in March and asked agencies to trim approximately 7% of expenses to absorb inflationary pressures. He described an early projection of about a $20,000,000 structural gap that narrowed as sales taxes and new property assessed value came in stronger than first estimated. "You were seeing... a $20,000,000 gap that we've been talking about all year long," McMorris said. Sales-tax gains and new property on the rolls helped close part of the shortfall while the board prioritized several add-backs, chiefly detention, juvenile services and public defense.

Tessa Sheldon and budget staff presented the breakdown: the proposed all-funds budget totals $983,000,000 with $282,000,000 in general-fund expenditures. Staff identified approximately 60 fewer general-fund full-time equivalents for 2026 achieved largely through attrition (about 35 positions), with roughly five layoffs mentioned; estimated savings from attrition were described as roughly $6
to $7 million. McMorris said the county sought to minimize layoffs and reallocate work where possible.

Major capital and one-time items include an $11,700,000 use of fund balance for the Aumentum assessor/treasurer software (staff rounded that to $12 million in presentation slides) and an estimated $25,000,000 in remaining campus energy/infrastructure work being financed through bonds; officials said golf-course improvements included in the bond will be repaid from golf fees, not general tax dollars. The budget also includes a $1,000,000 carryforward for a jail-capacity remodel and funding for the county's continued expansion of a regional crisis-stabilization center supported with mental-health sales tax and opioid funds.

Staff highlighted approximately $48,000,000 in federal and state pass-through dollars administered by community services and, when combined with other allocations referenced in the presentation, said the county's human-services arena exceeds $80,000,000. McMorris noted many of those dollars are reimbursement-based and subject to spending restrictions.

Commissioners praised budget staff and department leaders for balancing the budget without raising tax rates. Commissioner French told the audience that many expense pressures are driven by state and judicial standards rather than local policy choices. Commissioner Jordan (attendance/name appeared in meeting records) and others said they supported preserving juvenile-detention staffing and certain reentry and educational programs in the jail. After discussion, a motion to adopt the budget passed 5
to 0.

Separately, the board unanimously approved a resolution certifying to the Spokane County assessor the amount of taxes levied in 2025 to be collected in 2026 for county purposes (general fund, road fund and conservation futures).

County staff said they will sign the required documents to finalize the budget and that the board planned to reconvene for strategic planning and document signing shortly after the hearing adjourned.