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Grand County adopts 2025 budget, sets lodging‑tax split and $515,551 surplus

Grand County Board of County Commissioners · November 12, 2024
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Summary

The Board adopted a final 2025 general fund budget showing a $515,551 surplus. Commissioners agreed to allocate lodging‑tax revenue from an approved ballot measure 50/50 between tourism and a new Lodging Tax Community Priorities fund, and directed staff to return with distribution mechanisms.

The Grand County Board of County Commissioners approved its final budget for the 2025 fiscal year, adopting a proposed surplus of $515,551 after changes to personnel savings, motor‑pool requests and projected revenues.

Curtis Lang (accounting/finance) walked the board through late adjustments: a recommended bond counsel for EMS Station 1, updated sheriff body‑camera costs and a $53,189 USGS water‑quality monitoring contract. Lang explained the lodging‑tax ballot measure (raising the rate from 1.8% to 2.0%) increases projected lodging‑tax receipts by about $266,000, bringing total lodging tax collections to roughly $2.166 million. Under the measure’s minimums, the board opted to set tourism and the new Lodging Tax Community Priorities each at 50% of that figure for budgeting purposes.

Commissioners discussed execution options for the community priorities bucket — including a county‑administered process or a field‑of‑interest arrangement with the Grand Foundation — and directed staff to return with an implementation proposal. The board also signaled preference that transit subsidies (the board discussed a recommended $68,000 allocation for expanded service) be funded from the lodging‑tax Community Priorities allocation rather than the general fund going forward.

The final budget motion passed unanimously. Lang will update budget documents and publish the final books. The board asked staff to provide clear notes tying community‑priorities earmarks to anticipated projects and to maintain a prudent minimum fund balance for lodging‑tax funds to cover seasonal cash‑flow variability.