Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Property Tax topic
No spam. Unsubscribe anytime.
Sheridan County approves 2025-26 mill levy after debate over reserve use
Summary
Sheridan County commissioners voted July 28 to approve the county's 2025-26 mill levy as presented, rejecting an amendment to cut the county portion from 12 to 10 mills after extended debate about using reserve funds to backfill the difference.
Sheridan County commissioners voted July 28 to adopt the county's mill levy for fiscal year 2025-26 "as presented," after rejecting a last-minute amendment to reduce the county portion from 12 to 10 mills.
The board considered the levy after a public comment from Dennis Fox, a retired U.S. Air Force major, who urged the commissioners to reduce property taxes and to delay the vote so the public could be better notified. "Lower taxes are better," Fox said, urging the board to match the state's recent 25% tax exemption with a 25% cut in the county's middle-grade levy.
Commissioner James moved to amend the motion to lower the county levy from 12 to 10. Commissioners debated how the reduction would be paid for; one member calculated the cut would require roughly $1,245,753 in budget reductions and asked for concrete proposals on what to cut. Commissioner James said the county's economic development reserve, which he said contained about $1,320,000, could be used to backfill the difference and that returning money to taxpayers could spur private-sector activity.
Other commissioners opposed using one-time reserve funds to cover recurring revenue needs, saying it would be unsustainable and could jeopardize services or planned projects. Panel members also stressed the timing problem: budgets for many taxing entities had already been set based on the presented levy figures and should not be altered at the last minute.
After the amendment was put to a vote and failed, the board took up the original motion to authorize the chair to execute the board's order levying property taxes for Sheridan County for fiscal year 2025-26 "as presented." The motion passed. The board did not record a roll-call vote in the public remarks captured in the transcript; commissioners indicated their votes verbally and the chair announced the motion passed.
What happens next: the chair will execute the levy order as submitted to the board. The record shows the board debated using reserves but chose not to alter the levy at this meeting; commissioners said the topic could be discussed earlier in the cycle in future years.
Sources: public meeting transcript of Sheridan County's staff/commission meeting, July 28, 2025.
