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Elko County Fire Protection District adopts final FY 2026–27 budget
Summary
Commissioners approved the final fiscal year 2026–27 budget for the Elko County Fire Protection District after a public hearing; staff said assessed valuation dipped due to city annexations and that roughly $5 million in reimbursements will be moved into restricted funds for capital and staffing needs.
At a public hearing the Elko County Fire Protection District commission voted to approve its final fiscal year 2026–27 budget. Mary, a district staff member presenting the budget, told the commission there were "no real changes" in requested services, supplies or personnel and reviewed adjustments tied to assessed valuation and reimbursements.
Mary explained assessed valuation showed a slight drop because some parcels were annexed into the City of Elko and noted that net proceeds from mines are not included in the current-year budget: "That's not necessarily uncommon, which is also the reason why we don't budget for net proceeds in the current year. We hold those for a year and then budget them in the following year," she said. Commissioners also discussed the district's allowable tax rate of $0.44 and confirmed the board planned to levy about $0.31 of that rate for the coming year.
Commissioners questioned how reimbursements had been accounted for in prior years; a commissioner asked whether the roughly $5,000,000 carryover represented last-year revenue or accumulation. Mary answered the total "has been accumulated over the years" and said staff will transfer those reimbursements into newly created special revenue funds to cover capital replacement, training and personnel-related costs rather than leave the money commingled in the general fund. A commissioner moved to approve the budget; the motion was seconded and carried on a voice vote.
