El Paso County adopts 2026 budget, certifies 7.187 mill levy and approves TABOR refund

El Paso County commissioners voted unanimously on Dec. 9 to adopt the countys 2026 original adopted budget and to certify a net mill levy of 7.187 mills for property taxes payable in 2026.

Nikki Simmons, the countys chief financial officer, told the board this final budget reflects the assessors certification and several adjustments since the preliminary presentation. Simmons said the mill levy increased from 7.134 to 7.187 mills due to a decrease in overall valuation after the board of equalization and appeals, and that the county was able to increase the overall revenue budget by $288,179 while remaining constrained by TABOR calculations. She said the county will refund $4,477,783 in TABOR-related overages from 2024 on 2025 tax bills payable in 2026; Simmons characterized that refund as roughly a $19 credit per residential household.

Simmons also summarized other changes in the adopted budget: a small reallocation of the 3% pay adjustment across departments following annual reviews, authorization of one additional FTE funded by road impact fee revenue, and continued reliance on one-time expenditures for infrastructure while preserving a sizeable fund balance.

Commissioners praised staff work during the budget process. Commissioner Nelson commended the finance team and the countys new online budget transparency, noting that the additional staff resource will be funded through road impact fees rather than the general fund. Commissioners also emphasized conservative fiscal discipline; in the presentation Simmons and others noted the budget preserves about a 24% reserve.

The board moved and seconded the motion to adopt the budget and approved it on a roll call vote, recorded as 5-0 (Commissioners Wysong, Nelson, Applegate, Vice Chair Williams and the chair voted aye).

Immediately after adopting the budget, the board considered Item 11 to certify the mill levy and allocate property tax, specific ownership tax and sales and use tax among county funds. Simmons handed out a revised resolution and noted the numbers mirror the adopted budget. During review she identified an error in the TABOR refund paragraph and proposed the corrected TABOR refund amount of $4,477,783; the maker amended the motion accordingly and the amendment was accepted. The amended resolution, which authorizes certification of the net mill levy of 7.187 mills and the corrected TABOR refund as a flat credit to residential property taxpayers, passed on a 5-0 roll call.

The board also approved a related administrative resolution authorizing the county treasurer to make transfers anticipated in the 2026 budget (Item 12); Simmons said the transfer numbers match the adopted budget. That resolution passed 5-0.

The meeting record shows no requests for executive session and the main agenda was adjourned following completed actions. The county made the adopted budget materials available online for public review, and the TABOR refund will be applied as described in the certified resolution.