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Taos County temporarily pauses municipal disbursements from 0.25% fire/EMS tax to stabilize fund
Summary
County staff presented audited financials showing multi-year deficits in the fire and EMS fund and the commission on Dec. 16 voted to temporarily pause the 55% distribution to municipalities while the county reassesses allocations and pursues stabilization measures.
Taos County commissioners on Dec. 16 approved Resolution 2025-53 to temporarily suspend the 55% distribution of the voter-approved 0.25% gross receipts tax dedicated to fire protection and emergency medical services. County staff said the fund has operated at a structural deficit and recommended pausing disbursements "until we're operating in the black." Emily, the staff presenter, told commissioners: "This fund has never operated on a sustainable basis" and presented figures showing total revenue of $5,900,000 and expenses of $7,100,000, producing a deficit of $1,147,000 in the period reviewed.
Commissioners discussed the consequences and alternatives, including reliance on General Fund transfers and the option for municipalities to pursue their own GRT authority. Chief Cordova, who oversees fire/EMS operations, urged the board to consider operational impacts but said the pause is a measured step: "This is about taking care of Taos County and Taos County residents as a whole," and noted recent service expansions such as a 24/7 ambulance in the southern county. County counsel clarified the action is temporary and the JPA/municipal relationships could be revisited once the fund is stabilized. The resolution passed on a unanimous roll call.
