New Budget Year Begins
On Thursday, December 11, the Board of Larimer County Commissioners unanimously voted to adopt the 2026 Larimer County Budget. The budget includes $770 million in gross expenditures planned for the upcoming year.
The net operating budget—which excludes capital projects, disaster recovery costs, and non-operational transfers—is set at $466 million. The $28 million increase above the 2025 Revised Budget is largely attributable to new programming funded by a voter-approved early-childhood sales tax. Regular inflationary increases in ongoing expenses are also included in the budget.
In early 2025, Larimer County leadership conducted an extensive review of all program spending to identify ways to stay within the limits of new property tax revenue caps imposed on local governments during the previous year’s special legislative session. Some key reductions in the 2026 budget include savings within the Clerk and Recorder’s Office, reduced employee benefits, reductions and consolidations of resident advisory boards, and the elimination of a vacant communications position. Requests for additional budget supplements were limited in the 2026 budget. Staff also conducted a review of fees to ensure cost recovery, as appropriate and as allowed by state statute.
“We’ve had some challenges to deal with from cuts at the federal and state levels. We are required to present a balanced budget today and are doing that, and will continue to do so,” said Larimer County Commissioner Kristin Stephens.
“This process is about being accountable to the taxpayer and being as transparent as we can,” echoed Larimer County Commissioner John Kefalas. “We continually welcome ideas and suggestions about how we can get folks we serve—where the taxpayer dollars come from—on how they can be more engaged and involved in budget matters.”
“All of our guiding principles came through in the budget process,” said Larimer County Commissioner Jody Shadduck-McNally. “This budget also matches our values at Larimer County.”
The five-year capital improvement plan highlights continued investments in county infrastructure. Projects include completion of a new emergency services building, extensive work on Phase II of The Ranch Master Plan, enhancements to parks and open spaces, and capital equipment associated with opening the new North Landfill near Wellington.
The commissioners also certified mill levies to collect property taxes for 2026. Larimer County’s operating mill levy has remained at 21.571 mills since 1992, allocated among the General Fund, Road and Bridge, Human Services, and Health and Environment. An additional voter-approved 0.75 mills supports Foothills Gateway, to provide services to persons with developmental disabilities. Another 0.175 mill is included for refunds and abatements.
The 2026 Larimer County Budget was prepared in compliance with state statute, accepted budgeting principles, funding agency requirements, and the strategic priorities of the Larimer County Commissioners. In 2025, Larimer County was recognized by the Government Finance Officers Association for publishing a budget that acts as a policy document, an operations guide, a financial plan, and a communication tool. The 2026 Budget continues to meet these high standards.
Detailed budget materials are available at Larimer.gov/performance-budget-and-strategy/.
