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Box Elder council takes first readings on 2026 county tax-levy certifications; finance officer reports timing-driven revenue shifts
Summary
On Oct. 21 the Box Elder council approved first readings of ordinances certifying 2026 estimated maximum tax dollars from Mead County ($445,000) and Pennington County ($2,681,727). Finance Officer Renee Baker presented the September financial report, noting timing differences and a CD interest gain of $16,001.76.
On Oct. 21 the Box Elder City Council took first-reading votes certifying county tax-levy estimates the city must submit to county auditors for the 2026 budget cycle. Finance Officer Renee Baker introduced ordinance No. 776 certifying estimated maximum tax dollars available from Mead County at $445,000 and ordinance No. 777 certifying estimated maximum tax dollars available from Pennington County at $2,681,727; both ordinances passed on first reading.
Renee Baker said these certifications follow the annual schedule set by state statute and clarified the administrative need for separate ordinances to meet county-auditor deadlines. As Baker put it, "the way that state code reads, this is due to the county auditors by October 1." Baker added that the council had met the deadline in practice and that the ordinances formalize those certifications.
Baker also presented the city’s September financial report. She reported roughly $1,900,000 in revenues reflected for the period and cautioned that timing differences affect displayed cash balances; capital projects and grant timing were cited as reasons for apparent variances. Baker noted a certificate of deposit matured and earned approximately $16,001.76 in interest and that the CD was renewed for another three-month term. She said budget amendments tied to CIP projects will be presented alongside the upcoming budget ordinance.
Councilmembers asked no substantive questions on the ordinances or the financial report; the ordinances advance as first readings and will return for subsequent readings or further budget action as required by state law.
Votes at a glance: ordinance No. 776 (Mead County tax-levy certification) — motion passed on first reading; ordinance No. 777 (Pennington County tax-levy certification) — motion passed on first reading. The council will consider related budget amendments and the formal budget ordinance in a future meeting.
