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Boone County staff present conservative FY2026 budget with reserves intact and options for tax relief
Summary
County staff presented a draft FY2026 budget that preserves higher-than-policy reserves, budgets additional sheriff deputies and vehicle purchases, and emphasizes conservative revenue projections to leave room for property-tax relief when the court sets rates in August.
Boone County Judge-Executive Moore and county staff on April 23 presented a recommended operating budget for fiscal year 2026 that administrators described as conservative on revenue and permissive on taxpayer relief. Matthew, the county's budget lead, told the Fiscal Court the recommended general fund recurring revenue is $81.2 million (without carryforward) and recurring expenditures $63.8 million. The proposal keeps a $29.2 million reserve — 31.31% of recurring revenues, above the county policy minimum of 25%.
The administration said it deliberately cleared one-time federal funds (CARES/ARPA) out of the general fund to create a clearer picture of recurring revenues and expenses. That step, officials said, better positions the court to consider reducing the property tax rate in August below the compensating rate, depending on final PVA and Department of Revenue figures.
Staff told commissioners the budget includes no new taxes or new fees. Key expenditure drivers include a $3.7 million increase to support the sheriff’s office — funding 10 new fully funded deputy positions and five additional deputies on a half-year basis — and about $1 million in vehicle purchases timed to FY2026. Officials also highlighted about $2.8 million in pass-through development funds (KPDI) that inflate both expenses and offsetting revenue.
Several departments saw modest increases, according to Treasurer/Finance Officer Lisa Getz: planning and GIS funding rose by about 2.9%; the conservation district request was reduced in the recommended budget; and a $250,000 fiscal court special projects pool was retained for one-time commissioner-led initiatives. The administration also proposed an additional $50,000 for urban forestry to support reforestation and roadside aesthetics where the state allows encroachment and maintenance.
On personnel, the recommended budget funds a net increase of four full-time positions to reach 288 authorized positions: an additional parks maintenance worker (to cover new property and programmatic needs), a full-time parks-summer-camps coordinator, a proposed entry-level communications staffer to manage growing engagement tasks, and a requested full-time veterinarian for Animal Care & Control. Staff said the proposed veterinarian position responds to a shrinking contractor market and could be partly underwritten by redesignating existing medical and spay/neuter funds and by inter-county agreements that would bring revenue.
Health insurance was forecast to be flat for FY2026 after recent favorable years in the county’s self-funded plan; staff noted an earlier 10% employee contribution increase remains in place. Staff also reported pension contribution requirements (CERS) have decreased modestly this cycle, providing some relief to salary-and-benefits costs.
Matthew said the recommended budget leaves administrators and the court with flexibility to consider property tax relief when official valuation and revenue figures arrive, and that the final draft will be posted online for public review. The county expects to present the budget for first reading on May 20, and to complete second reading and adoption by June 3 per statutory timelines.
