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Columbia County adopts 2025 budget after debate over fund balance, taxes and solid-waste subsidy

Columbia County Board of Supervisors · December 11, 2024
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Summary

After extended debate over rising costs, fund balance use and whether to subsidize solid-waste services, the Columbia County Board of Supervisors voted to adopt the proposed 2025 operating budget. Supervisors and members of the public pressed for a review of reserve accounts and solid-waste financing.

The Columbia County Board of Supervisors voted to adopt its proposed 2025 operating budget on Dec. 11 after extended discussion about the county's fund balance, tax increases and whether taxpayers should subsidize solid-waste services.

Board members opened a public hearing on the tentative 2025 budget and heard several supervisors and members of the public weigh in on reserve levels and program priorities. The clerk read the public hearing notice and disclosed the proposed salaries for certain county officials in accordance with Section 359 of the New York State County Law.

An Unidentified Supervisor (first speaking at SEG 098) argued against raising taxes, saying recent increases have coincided with a growing fund balance and that the county should not keep adding to reserves while also raising property taxes. That speaker also objected to the budget's continued subsidization of solid-waste services, calling the subsidy unfair to taxpayers who do not use county garbage collection.

Supervisor Duffy (first at SEG 175) and other supervisors said the county needs a clear fund-balance policy and an emergency reserve. Duffy said some fund balance was used during the COVID emergency and that reserves provide a necessary backstop. Another supervisor who participated on the budget committee (first at SEG 238) described rising personnel costs and a 16% increase in health-insurance expenses and said those pressures made the budget difficult to balance without some tax increase.

Members of the public also spoke. One commenter (first at SEG 358) cited a Moody's report indicating Columbia County's fund balance is below median and said the county has applied excess fund balance to capital projects such as roads and bridges to avoid borrowing. That public comment was offered in support of maintaining prudent reserves.

After discussion, the board took a roll-call vote and the chair announced the budget passed. The transcript records the roll-call tally aloud as "171 eyes, 25.6, and 3.8," a garbled reading of the counts in the record; the board announced that the budget was adopted.

What happens next: Supervisors asked staff to review related reserve accounts, and several members asked for work this year on alternatives to subsidizing solid-waste services so policy options are ready for the next budget cycle.

Quotes: "I feel that it's unnecessary to raise taxes," said an Unidentified Supervisor (first at SEG 098), arguing the county's fund balance has steadily increased. "We need that emergency fund," Supervisor Duffy (first at SEG 175) said, describing how fund balance was used during the pandemic.

Ending: The board adopted the 2025 operating budget and directed further review of fund-balance classifications and solid-waste financing before next year's budget process.