Nevada County holds final budget hearing; board adopts FY 2024–25 budget, sanitation district budget and consolidated fee schedule

The Nevada County Board of Supervisors held a special final budget hearing and voted unanimously to adopt the primary portion of the proposed FY 2024–25 budget after department presentations, board questions and public comment. The meeting included presentation of the Ready Nevada County preparedness campaign and a separate public hearing and unanimous approval of the Nevada County Sanitation District No. 1 budget.

County Executive Office staff opened the hearing and Chief Fiscal Officer Martin Pohl and county fiscal staff provided a multi‑part budget presentation covering development processes, revenue and expense highlights, fund balances and pension risk. Staff presented total proposed county expenditures in the vicinity of $387.7 million and estimated total revenues of roughly $363.8 million for 2024–25, driven by federal and state intergovernmental revenue and property tax as the primary discretionary revenue source.

Fiscal staff highlighted key assumptions and drivers: a projected 4.1% increase in total revenue year‑over‑year, a 4.8% increase in proposed expenditures, and salary and benefit growth (presented as about an 8–8.5% increase countywide). Staff identified planned one‑time uses of fund balance (about $1.9 million) for projects and continued use of federal and state grants for capital and housing initiatives. The team also described an enterprise resource planning (ERP) replacement project and the need for limited‑term staff to implement it over an 18–24 month timeline.

On pensions, staff said the county’s funded ratio (per CalPERS actuarial reporting) is projected to decline from about 73% to 63% under current assumptions; the county proposed a $1 million use of its pension trust to smooth near‑term impacts and noted pension costs are sensitive to market returns.

Board members asked for clarifications on the ERP staffing approach, inflation adjustments, and which revenue categories are discretionary. Supervisors and staff described the approach: experienced fiscal staff will lead implementation with limited‑term backfill positions to maintain ongoing operations.

During public comment, speakers raised fiscal concerns including revenue declines in transfer and sales taxes, long‑term pension funding trends, privatization concerns and deferred maintenance. One caller questioned sheriff office remodel expenditures and jail maintenance; fiscal staff and the board described how capital projects are budgeted (justice services/general fund assignments and special revenue funds) and noted oversight through the Capital Facilities Committee.

After public testimony the board approved the primary budget items (excluding item 3, which contained fee‑related budgets to be discussed separately) by motion and unanimous roll call. The board then recessed to convene as the Sanitation District No. 1 board, heard the district budget (about $13.47 million) presented by Tricia Tillotson and Brad Torres, and approved it unanimously.

When the board returned it heard a consolidated user fee schedule and specific fee updates from the Community Development Agency and Public Health. Staff described a consolidated fee schedule and a two‑year CPI adjustment policy (urban wage earners index, proposed CPI 3.22%). CDA proposed a phased increase approach (cap at ~5.13% this year with staged catch‑up in subsequent years for larger fee study gaps), while public health fees were consolidated and remain statutorily driven. The consolidated fee schedule and the fee‑related budgets for CDA and Public Health were approved by unanimous vote; the board also passed a motion of intent to adopt the CDA and Public Health budgets related to fee items.

Votes at a glance

- Motion to adopt primary budget items (excluding fee items pulled in Item 3): approved unanimously (roll call: 5–0). - Nevada County Sanitation District No. 1 budget (~$13,475,816): approved unanimously (5–0). - Consolidated user fee schedule and UFURG‑recommended updates (including phased CDA adjustments and public health consolidations): approved unanimously (5–0). - Motion of intent to adopt fee‑related CDA and Public Health budgets: approved unanimously (5–0).

What’s next: staff indicated the board will complete formal adoption and remaining fee schedule mechanics in follow‑up hearings; the board noted adoption of some fee changes will be phased to limit one‑year rate shock for permittees and residents.