Fremont County adopts $69.3 million 2026 budget, approves property tax levies

At a special meeting the Fremont County Board of County Commissioners adopted the county’s 2026 budget, approving total expenditures of $69,295,721 and certifying property tax levies that will raise $8,255,495.

The budget presentation was given by Sean Sutton, the county’s budget/finance officer, who told the board the total expenditures include a Fremont County General Fund of $20,999,959; the Sheriff’s Department at $13,879,489; the Department of Human Services at $10,900,024; Road and Bridge at $6,789,155; a capital expenditure fund at $6,382,105; and a sales and use tax fund of $4,193,462. "I'm requesting at this time, if it pleases the Board of County Commissioners, that the 2026 budget be adopted as presented," Sutton said.

The board approved three separate resolutions that together finalize the budget process: Resolution 18 of 2025 adopting the budget and summarizing expenditures; Resolution 19 of 2025 levying general property taxes for the 2025 tax year to fund the 2026 budget; and Resolution 20 of 2025 appropriating sums of money to the county’s funds and spending agencies for 2026. Each resolution was moved, seconded and passed by unanimous roll-call votes. The roll calls recorded Commissioners McFaul, Bell and Grantham voting "Aye."

During discussion commissioners emphasized fiscal prudence and recent investments in county operations. One commissioner summarized the county’s fiscal position, saying the county maintains approximately three to four months of operating expenses in fund balance and has invested in equipment and infrastructure projects. The board noted near-completion work supported by federal American Rescue Plan Act (ARPA) funding, including a long-awaited airport drainage project and bridge repairs. Board discussion also cited roughly $1,400,000 in equipment purchases for the sheriff’s office over the past four years.

The meeting included an explanation of the property-tax calculation: county staff reported an assessed valuation for Fremont County of $721,445,106 and a combined certified mill levy of 11.443 mills, producing the $8,255,495 collection total. Staff clarified the adjustment tied to the state’s property tax revenue limit (identified in the meeting as a 5.5% cap) that can require mills be lowered so year-over-year property tax revenue does not exceed the statutory threshold.

County staff described the certification process for mill levies and revenue: the assessor’s office and finance compiled certifications from 37 taxing entities and confirmed that certificates were received and verified. Staff said the final certification will be reviewed by the county administrator and submitted to the state by Dec. 22. Special thanks were offered to staff members Stacy Seifert and Dana King for assistance with the levy-certification work.

The board adjourned following completion of the budget, levy and appropriation actions.