Broadwater County Fiscal Year 2026 Budget
Author: Bill Jarocki, County Administrative Officer
Broadwater County Fiscal Year 2026 Budget
Bill Jarocki
County Administrative Officer
Broadwater County's Fiscal Year 2026 budget offers a clear understanding of the county's fiscal strategy for the upcoming year. This article synthesizes the information presented to the public at the budget hearing on July 2 and provides an overview of the county's financial plan for the fiscal year, highlighting key aspects of the budget, including detailed department and program budgets, expense summaries, and revenue sources.
The FY26 budget is a mosaic of 24 detailed department and program budgets, rolled up into a comprehensive financial plan. This approach ensures that all aspects of the county's service operations are accounted for, providing a holistic view of the financial status and priorities of Broadwater County.
Our budget is expense-driven, focusing on projected expenditures rather than the assumption of spending any and all available revenues. The total projected expenditures for FY26 amount to $10,353,233.45, which is a significant decrease of $4,623,636.56 from the previous year. This reduction is reflected in several key departments and programs:
• Planning/Community Development: Decrease of $10.3K
• Airport: Decrease of $4.7M
• Commissioners: Decrease of $13.2K
• Civil Defense: Decrease of $7K
• Facilities: Decrease of $82.8K
• Weed and Mosquito Control: Decrease of $108K
Our projected expenses of $10.35M include a 2.5% Cost of Living Adjustment for employees. Personnel expenses are 60% of the budget; operations and maintenance expenses make up the other 40%. Expenses for departments and most programs are as follows:
• Public Safety: $3,488,863.80
• PW Solid Waste/Landfill: $1,125,294.58
• Public Works Roads: $987,167.05
• Legal Services: $583,575.71
• Commissioners: $435,232.68
• Facilities: $371,777.62
• Finance/Accounting: $370,158.65
• Public Health: $368,883.78
• Clerk and Recorder: $328,621.01
• Treasurer's Office: $300,299.78
• District Court: $256,268.62
• Weed Control 2140: $178,648.39
• Justice Court: $144,535.51
• Environmental Health: $136,320.93
• Weed Control 2840: $117,500
• Other Programs: $548,630.43
Revenue sources for FY26 are diverse, ensuring a balanced approach to funding the county's operations. Floating Mills property tax (explained in the next paragraph) is only 25% of our revenue:
• Property Tax (Floating Mills): $2,557,985.59
• Property Tax (Allowed by Statute or Voter Approved): $730,954.28
• Other Source Revenues: $5,726,850.15
• State Entitlement Share: $687,551.26
• Federal PILT: $35,400
• GF Cash Reserve: $614,492.16
Broadwater County's total property value was $1.6 billion in 2025. Property taxes are assessed on the taxable value, which is a percentage of the total value determined by the Department of Revenue. The taxable value is $27,662,869, with new taxable value in 2025 being $993,451.
Instead of guessing what the new mills and mill value will be provided by MT DOR in September, we prefer to use the values for each that MTDOR set last year. Our revenue budget uses 92.47 mills, generating $2,557,986. This gives us $169,128.52 more for FY26 than we had in FY25. Public Safety will receive 34.4% of all floating mill revenues, helping to ensure that critical services are adequately funded.
Our work to provide the best services economically continues. In August, the Commission, the budget director and the finance team will meet with each department to review their budget performance in the fiscal year that just ended, looking for ways to enhance financial efficiency in future budget years.
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Image 1 Caption: Bill Jarocki, County Administrative Officer
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