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County financial reports: Treasurer, public trustee, sales tax and clerk show generally stable revenues
Summary
Fremont County officials reported generally stable finances: the treasurer said year-end totals were improved, the public trustee reported rising foreclosures and releases, sales/use tax collections were slightly up year-over-year, and the county clerk reported higher December fees compared with 2024.
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Fremont County officials told the Board of Commissioners that county finances finished 2025 in stable shape, though staff flagged several items for monitoring.
Kathy Elliott, County Treasurer and Public Trustee, reported that year-end figures were better than last year and that state and local agency payments (DOT and DHS) contributed to increases. In her public trustee role, Elliott said the office completed 391 releases in the fourth quarter (55 more than Q3), started 27 foreclosures and ended the year with 83 active foreclosures (compared with 59 in 2024); she noted 26 of the foreclosures were VA loans and that some owners were able to cure arrears.
Sean Sutton, Budget and Finance Officer, reviewed sales and use tax receipts. He said November retail sales tax to the general fund totaled $745,805, which he described as roughly $17,906 above November 2024; year-to-date collections were ahead of the county's 2025 budget. Sutton reported auto use and lodging tax figures and said the county's collections have largely plateaued over the past three years, a trend staff will continue to monitor.
County Clerk Justin Grantham reported December motor vehicle, sales tax, and recording fees totaled $1,366,708.91 with Fremont County's portion for disbursement at $793,885.60 (58% of total), $157,051.37 more than December 2024. He also warned of a planned state DMV system upgrade that will limit walk-in services and urged residents to check office hours and appointment requirements.
Commissioners accepted the treasurer's and public trustee's reports and the county clerk's monthly report by roll-call motions during the meeting.

