Larimer County Adopts $770M Budget, Adds Early Childhood Programs Despite State Cuts

Larimer County commissioners unanimously adopted a $770 million 2026 budget on Dec. 11, approving a spending plan that adds early childhood programs while trimming services elsewhere to comply with new state revenue limits. The net operating budget stands at $466 million, a $28 million increase from 2025 largely driven by a voter-approved early childhood sales tax.

The county kept its property tax mill levy flat at 21.571 mills, unchanged since 1992. Early childhood initiatives funded by a dedicated sales tax launched Jan. 1 will drive growth, while cuts to employee benefits, county boards, and administrative positions offset those expenses.

To comply with state-imposed property tax limits from Colorado's 2024 special session, county leadership reviewed all spending in early 2025. Commissioners cut costs in the Clerk and Recorder's Office, reduced employee benefits, consolidated resident advisory boards, and eliminated a vacant communications position.

"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.

The 0.25% early childhood sales tax, effective Jan. 1, funds tuition assistance, childcare worker stipends, facility improvements, and reserves. The county estimates $28.7 million in revenue for 2026.

Despite tightened operations, the five-year capital plan continues to fund a new emergency services building, parks and open space enhancements, and equipment for the new North Landfill near Wellington.

"This process is about being accountable to the taxpayer and being as transparent as we can," said Commissioner John Kefalas. "We continually welcome ideas and suggestions on how residents can be more engaged in budget matters."

Commissioner Jody Shadduck-McNally added, "All of our guiding principles came through in the budget process. This budget also matches our values at Larimer County."

Detailed budget materials are available at larimer.gov/performance-budget-and-strategy/.