Fremont County on Nov. 10 presented a draft 2026 budget that projects higher property-assessment revenue but lower sales-tax receipts, proposes modest employee pay increases, and continues use of federal ARPA funds to support local projects.

Finance Director Sean Sutton told the Board of County Commissioners the county is working from preliminary assessor numbers showing an 8.2% increase in assessed property value that would add about $522,000 to the general fund and smaller amounts to social services, airport and road and bridge funds. "Based on the preliminary numbers, property assessment, county revenue would increase, by 522,000 in the general fund," Sutton said (transcript SEG 1057–1060).

Sutton also projected a conservative decline in retail sales tax revenue compared with 2024, estimating a roughly 9.3% drop in sales-and-use tax receipts and a 12.4% decrease in auto-use sales tax collections. He framed the draft as cautious but balanced: the county expects total available funds of about $91.7 million, with draft expenditures near $68.0 million and an ending fund balance of about $23.7 million (transcript SEG 1500–1506).

On personnel costs, the draft proposes continuing the county's 2% step increases and adding a further 2% across-the-board increase for staff, a retirement contribution increase from 4% to 5%, and an additional paid day off (10 hours). Sutton described health-insurance increases that were negotiated down from an early 28% estimate to about 21.9% for 2026; "the county does pick up the majority of that increase to the tune of about 85%," he said (transcript SEG 1101–1117).

Sutton sketched capital priorities in the draft including multiple building repairs (notably roof work), air-handler and boiler replacements, and vehicle and equipment upgrades for departments. He highlighted road and bridge needs, naming a Reynolds Bridge engineering study slated for 2026 and other bridge deck and repainting work (transcript SEG 1150–1160; SEG 1224–1230).

Sutton provided an update on American Rescue Plan Act (ARPA) spending: Fremont County received $9,292,000 and has spent $7,390,000, leaving roughly $1.9 million that he said is allocated and committed to projects. "These dollars have been given or spread through special districts, grant programs, small businesses, churches, and nonprofits," he said (transcript SEG 1171–1183).

Commissioners praised staff for a deliberate budgeting process and asked several questions about department fund balances, bridge priorities and the sheriff's fund. The board emphasized a conservative approach to revenue assumptions and noted the draft will be revised as final assessor and revenue numbers arrive.

Next steps: the board will refine the draft and hold a final adoption meeting on Dec. 16, 2025; the draft budget is posted on the county website at www.fremontcountyc0.gov (transcript SEG 1617–1628; SEG 1618–1626).