Moffat County adopts $148.15 million 2026 budget, approves mill levies and related resolutions

The Moffat County Board of County Commissioners on Dec. 9, 2025 adopted the countys final 2026 budget totaling $148,151,440 and approved a package of budget-related resolutions, including appointment of a budget officer and approval of mill levies.

County Finance Director Kathy Nielsen presented the budget during a public hearing, telling the board: "The 2026 Moffat County budget totals 148,151,440, which is 6,264,546 more than the '25 budget of 141,886,889." Nielsen said the budget is balanced as required by Colorado law (CRS 12-1-1032) and noted that the Memorial Hospital is a legally separate component unit; the hospital's budget of $88,936,202 is included in the county total.

Nielsen highlighted revenue variances and key drivers. She reported sales tax receipts were $226,623.86 above budget and interest revenue was $1,215,239.81 over budget; PILT exceeded estimates by $172,101, and federal mineral lease revenue was $224,875.58 above projections. Severance-tax receipts were $8,678.04 higher than budgeted. She said most budget increases reflect capital projects and rising personnel costs, and that the county is moving some capital spending into a leased-vehicle program.

Department-level changes Nielsen described included fringe and wage increases for several departments, a funded school-resource-officer position at the high school, added funding for advocates in the sheriffs office, and adjustments to ambulance and Fire Control operations. Nielsen also said the county received a donated ambulance that reduced the ambulance line for one fund and that capital projects include items listed on the county's capital projects sheet.

After the presentation and with no members of the public testifying, the board approved several motions by voice vote. A resolution appointing a budget officer to certify tax levies pursuant to Colorado Revised Statute 39-1-111 (resolution 2025-121) was approved. Commissioners also approved an amendment to the countys sales-tax distribution resolution (2025-122), adopted the 2026 budget (2025-123), approved a resolution appropriating sums of money (2025-124), and approved the mill levies (2025-125). All motions were seconded and carried by voice vote.

The public hearing closed with no public testimony; the commissioners moved back into regular session and completed the agenda before adjourning.