Proposed 2026-27 Budget

Overall Budget Summary

The Proposed Budget recommends status quo staffing of 45.0 full-time equivalent (FTE) positions and includes negotiated salary and benefit increases. Appropriations total $7,547,835, funded by revenues of $4,508,003 and a General Fund contribution of $3,039,832.

Total expenses decreased by $6,146 compared to the prior year. This decrease reflects minor adjustments across operating costs, including changes to County overhead charges and other routine budget updates.

Total revenues decreased by $111,868 primarily due to reductions in supplemental roll assessment fees and County overhead charges, partially offset by increases in banking and investment services revenue, and property tax fines and fees.

The net result of the Proposed Budget is an overall net increase of $105,722, funded by an increase in General Fund Contribution.

Governmental Accounting Standards Board Pronouncements: New and updated standards from the Governmental Accounting Standards Board (GASB) continue to increase the complexity of governmental accounting and financial reporting. Implementing GASB standards requires additional staff time for analysis, training, and reporting, and may require upgrades or new financial reporting tools to ensure compliance. These requirements represent an ongoing unfunded mandate that places pressure on existing resources. Over time, continued changes in accounting standards may further increase workload and could require additional investment in systems and staff capacity or shifting work priorities.

South County Service Center Staffing: Maintaining adequate staffing levels is necessary to ensure the Treasurer-Tax Collector (TTC) South County Government Center remains open and able to provide consistent public services. Staffing shortages may result in reduced hours, service delays, or temporary closures, which would limit access for residents in South County. Ongoing recruitment and retention challenges may continue to affect service availability in future fiscal years.

Workday Post-Production Support and Labor Negotiations: The County has not yet determined the long-term post-production support model for the Workday Human Capital Management system. In addition, labor negotiations may require complex system configuration changes. These factors may result in additional costs and require significant staff time to implement and maintain. Depending on negotiated outcomes, changes to staffing levels or work hours may also impact system configuration and ongoing support needs in future years. The workday steering committee will monitor post production impacts so that a coordinated approach to ongoing support is in place.

Property Tax Software Modernization: The County’s current property tax system, implemented in 2012, is outdated and has limited vendor support and functionality. A replacement system is anticipated but remains several years away and is expected to require a multi-million-dollar investment. County departments are collaborating to assess system requirements, timelines, and funding strategies. Without modernization, system limitations may impact efficiency, reporting capabilities, and the ability to meet evolving operational and regulatory requirements.

Enhanced Infrastructure Financing Districts: Proposed Enhanced Infrastructure Financing District (EIFD) agreements may include property tax increment sharing, which would increase administrative complexity for property tax allocation and reporting. These agreements may require significant staff time to implement and maintain, as well as potential updates to the property tax system. As EIFDs are considered and potentially approved, the department may face increased workload and system-related costs in both the near and long term.

Artificial Intelligence in Financial Operations and Public Communications: The department has begun integrating artificial intelligence (AI) tools to support research, data analysis, and the refinement of internal and external communications, improving efficiency, consistency, and responsiveness in reporting and taxpayer-facing materials. As adoption grows, AI presents opportunities to further enhance operations through automation of routine audit tasks, identification of anomalies in financial transactions, improved tax compliance monitoring, and more advanced forecasting and revenue analysis, aligning with trends observed among peer agencies. However, increased reliance on AI also introduces risks related to data security, accuracy of outputs, auditability, and compliance with regulatory and ethical standards, particularly when handling sensitive financial and taxpayer information. Moving forward, the department will need to establish clear governance, policies, and staff training consistent with the County’s AI appropriate use policy to ensure responsible use, balancing innovation with strong internal controls and maintaining professional judgment, transparency, and accountability in financial management and tax administration.