Big Horn County adopts budget with levy increases, transfers to fair funds

The Big Horn County Board of County Commissioners approved the county budget after a staff presentation that outlined levy increases, reserve adjustments and several internal transfers intended to balance operational needs.

County staff presented levy and fund-level changes and described proposed transfers. The presenter recorded transfers between the Livestock Fair and the Fair Entertainment Fund totaling recorded $320,000 (described in the meeting as $120,000 to Livestock and $200,000 to entertainment). The presenter also said he increased cash reserves for the general and road funds where feasible and limited cuts to detention and dispatch because deeper reductions would have required additional tax increases.

Staff provided an illustrative taxpayer impact: "For every $100,000 revalue... it's an increase of 23.51," the budget presenter said when summarizing combined changes across several levies. The presenter also noted the road fund increase equates to roughly $4.50 per $100,000 of taxable value and that the cemetery district showed a decrease in the example presented.

Commissioners discussed that the budget is largely "bare bones" to operate but includes a COLA and matrix adjustments intended to stabilize staffing costs. A motion to approve the budget passed by voice vote. Chair and commissioners thanked staff for work on the wage study and salary matrix.