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Commission votes to reinstate distribution of Gross Receipts Tax revenue for Fire and EMS

Taos County Commission · February 19, 2026

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Summary

The commission approved a resolution to reinstate disbursement of GRT revenue for fire protection and EMS after staff presented financial analysis saying prior sharing was no longer fiscally responsible; commissioners emphasized no reduction in 24/7 fire/EMS service is planned.

County finance staff presented background and justification for a resolution to reinstate disbursement of gross receipts tax (GRT) revenue to make the county’s Fire and EMS financing solvent. Staff said the GRT was placed on the ballot in 2022 to support growth and sustainability of Fire/EMS and that the county began sharing some of that revenue with municipal partners in 2023 as supplemental support. Staff told the commission that continued sharing under the current allocation model has created structural deficits for county Fire/EMS, that the county is "distributing more of the tax than we take in," and that reassessment is permitted by the original resolution and legal counsel.

The presenter said the objective of the resolution is to restore fiscal sustainability for county Fire and EMS, minimize financial disruption and ultimately continue sharing a portion of the GRT when the county fund is solvent. Commissioners spoke in support, repeatedly stressing that reinstatement would not interrupt or reduce county fire or EMS frontline service and praising first responders. A motion to approve the resolution was made and seconded, and the commission voted to approve.

The resolution directs the county treasurer to reinstate disbursements of revenue generated for fire protection services and emergency medical services; staff said a financial analysis had identified what portion is required to make Taos County whole and what portion could be shared responsibly once solvency is restored. The meeting record does not include a revised allocation formula or specific percentages; staff said they will provide the financial detail.