Walter Smith

2026 tax rate proposal

A 3.5% rate increase means higher county property tax bills for most homeowners.

Employee health insurance overhaul

Premium increases were partially passed to employees last year; participation could reduce future increases.

Constable Salary Grievance Resolution

Roughly $14,000-$15,000 per deputy to reach parity; cost of reserve deputy insurance also under review.

Commercial Property Appraisal Concerns

A change to ag exemption acreage could affect property tax liability for rural landowners.

Precinct 3 building design contract amendment

About $42,500 in added A&E services, plus well and septic costs.

Courthouse project spending transparency

Project costs are financed by CO without a public vote; total breakdown not provided at the meeting.

GIS Program and Support Department Investment

Additional staffing or resources for support departments would add to budget requests.

SB 22 employee overpayments

Small overpayment amounts; collection litigation could cost as much as the amounts recovered.

Fiscal Year 2027 County Budget Adoption

Roughly a $5-6 million gap between what departments want and what new growth will bring in.

2027 legislative agenda

State funding for the detention pond or jail expansion could save county taxpayers millions.

Tesla tax abatement agreement assignment

The abatement covers roughly $227 million in improvements, reducing property tax revenue the county would otherwise collect on those facilities.

Tesla/Empire West tax abatement assignment

The abatement reduces property taxes on a facility with over $225 million in improvements; the assignment would carry those terms to the new owner.

Proposed IDV QOZB 2023 tax abatements

Unknown pending details of the proposed agreements.

Spending limits for outgoing officeholders

Protects county funds from last-minute spending by departing officials.

Tax Reinvestment Zone (TIRZ) exploration

No new taxes — it would redirect a share of future tax growth in a zone back into that zone's roads and infrastructure.

State underfunding of county mandates

State funding reductions may force the county to absorb election costs for its growing voter base.

Appraisal district board vacancy

Certificates of Obligation, Series 2026

Debt issuance will add future debt-service obligations funded by the county's interest and sinking fund.

Delinquent tax collections

No direct cost to the county — delinquent taxpayers bear collection costs.

IT and Facilities Cost Escalation

Servers now cost about $25,000 each; a firewall went from $3,000 to $7,500.