Clark County projects $60.6M 2026 general fund budget, flags $8M gap

County Administrator Jennifer Hutchinson presented the Board of Clark County Commissioners with a proposed 2026 general fund budget of $60,636,644, a 5.6% increase over the 2025 approved budget of $57,397,706.

Hutchinson said the county’s revenue assumptions include a 3.9% rise in sales tax, a 3.5% increase in grant funding, an increase of $759,900 in other revenue items and a conservative investment income estimate of $2.0 million (she noted the county’s adviser estimates $6.0 million). She told commissioners that anything above $2.0 million would be earmarked for one-time capital expenses “so the county does not become reliant on investment income.”

Hutchinson warned the board that expenditures continue to outpace revenue and that “there is an approximate $8 million gap,” which the county plans to cover with the carryover balance if the commissioners adopt the proposed budget. The budget assumes a 2.5% personnel increase, a 2% non-personnel increase and roughly a 6% rise in health insurance costs.

Commissioner Charles A. Patterson urged the administration to provide five-year projections for supplemental requests, saying many of those commitments are ongoing rather than one-time expenses. Patterson said the board needs cumulative and per-year cost estimates to evaluate sustainability.

Commissioner Melanie F. Wilt focused on partner accountability, asking for fuller financial transparency from outside entities that receive county funds. Hutchinson said some partner organizations have carryover balances that the county should expect to be used before new county funds are granted.

Utilities director Chuck Bauer told the board the city’s wholesale rate increase — previously 12% and approved again this year — will be passed through to county customers. Patterson said the county typically uses incremental increases to soften the impact on customers; Bauer said a rate study is scheduled for January.

Hutchinson also reviewed department-level requests and capital asks from Buildings & Grounds, EMA, IS, Juvenile Court and the Sheriff’s Office, and noted items that could affect future budgets, including federal funding changes, a possible public safety complex, a homeless shelter and potential property tax reform.

On investments, the board approved an amendment to the Meeder Investment Management agreement to move from a non-discretionary to a discretionary arrangement with a fee of 0.04% of average portfolio value, effective Jan. 1, 2026.

What happens next: the county will continue budget review in January; commissioners asked for five-year cost projections on supplemental requests, clearer matching-fund information from partner organizations and results of the utilities rate study before final decisions.