Cole County commissioners spent the bulk of their Dec. 9 session narrowing 2026 revenue projections and weighing staffing asks from the sheriff’s office.

Budget presenter (Speaker 3) told the commission he recommended a conservative property‑tax estimate for the general fund of roughly $1.24 million and a road and bridge projection of approximately $4.0 million, based on assessed‑value splits, a 1% collector commission and a 1% allowance for delinquencies. "So what we're hoping today is finalize the revenue projections," Speaker 3 said while distributing worksheets and explaining methodology.

The discussion touched on how EMS collections and statutory rollbacks distort year‑to‑year percentages. Commissioners debated whether the general‑fund projection should be trimmed to a midpoint (1.10–1.15 million used in alternate scenarios) and whether more of use‑tax receipts should be shifted to law enforcement, EMS or road work. Speaker 6 warned that shifting use tax away from restricted funds could carry political and operational tradeoffs.

The sheriff (Speaker 11) asked for a new lieutenant in the patrol division at an estimated total cost, including benefits, of about $110,000. He proposed offsetting part of that cost with roughly $44,000 from opioid settlement funds and other use‑tax or opioid revenues. "I do not have [a lieutenant] in the patrol division," the sheriff said, describing turnover among command staff and operational strain on the current captain. Commissioners agreed the position merits consideration but postponed action until revenue sources are confirmed and until staff can show how the hire would be funded without creating a structural budget deficit.

Other budget items discussed included two pay‑plan options — a 2% cost‑of‑living adjustment or a $750 plus 1% package — and a senior tax‑freeze implementation that staff estimated could affect some 5,000 seniors and have printing/staff costs that should be tracked in a discrete line item. Emergency management asked for a $20,000 placeholder to cover hazmat physicals after a grant fell through; commissioners agreed to hold a placeholder while staff pursues alternatives.

The commission approved publishing the budget summary and set a public budget hearing for 9 a.m. Thursday, Jan. 8, 2026, at the Cole County Courthouse. Staff will circulate revised handouts and the commission will reconvene to finalize outstanding items including the health‑department budget, pay‑plan handouts and capital‑improvement requests.

Votes and next steps: commissioners voted to set the public‑hearing notice and to carry several line‑item placeholders; the sheriff’s lieutenant request was postponed pending clearer funding provenance.