Bay County executive presents $173M 2026 budget, board agrees to use $4.1M in reserves

The Bay County executive presented the county's proposed 2026 budget on Oct. 7, saying total county spending across all funds is projected at $173,000,000, down from $175,000,000 in 2025. The executive's team said the general fund's proposed spending is $50.5 million, up from $47.3 million in 2025, a roughly $3.2 million increase.

Presenter Scott told commissioners that roughly 43% of the general fund's revenue is expected to come from property taxes (about $21.4 million) and identified primary cost drivers as contractual employee pay increases, indigent attorney fees, technology and maintenance costs, and capital projects. "Wages and benefits are 62% of what we budget for," Scott said, explaining why personnel costs are central to the increase.

Scott also described capital outlay requests and offsets, citing information-technology spending ($284,000), parks and courts projects ($229,000), and sheriff-related capital including four vehicles and equipment and a marine-patrol safe boat that is expected to be largely grant-funded. He said capital outlay (excluding grant reimbursements) rose about $900,000 over the 2025 budget.

On fund balances, staff reported a budget-stabilization reserve of about $7.3 million and a combined assigned/unassigned/stabilization balance of roughly $22.8 million. The presenters referenced a board action from Sept. 17, 2024, that amended Bay County Ordinance No. 28 to lower the stabilization target from 20% to 15%.

To balance the 2026 general fund, staff recommended using approximately $4.1 million of unassigned fund balance, noting that if positions are not fully staffed or grants are received, the ultimate draw could change. When commissioners asked whether the $2 million drop in total spending from 2025 to 2026 was tied to federal funds, staff confirmed the change was related to ARPA (the American Rescue Plan).

The board moved to receive the executive's proposed 2026 budget and voted to open a public hearing; no members of the public spoke during the hearing and the board returned to regular business. The next steps described by the executive's office are commissioner review and budget work sessions through October into December, with tentative adoption at a full-board meeting in November or December when a completed budget is ready.

The board did not make final appropriations Oct. 7; it received the proposal, opened and closed a public hearing, and will continue deliberations in subsequent meetings.