Larimer County

The meeting commenced with public comment, during which a citizen raised concerns regarding property tax space, specifically tax increment financing (TIF) legality and potential unconstitutionality based on past court interpretations and recent legislative language changes. Key agenda items on the consent agenda included 20 tax abatements, amendments to real estate exchange agreements between Lar County and the City of Fort Collins, a professional services agreement with Public Alignment for strategic research, several permanent utility easement conveyances, a work order for design services related to the ranch theater, a settlement agreement in a US District Court case, an intergovernmental agreement for child care assistance with Grand County, and various board and district appointments, including the Box Elder Regional Storm Water Authority and several improvement districts. The board also addressed two liquor license renewals and discussed 23 miscellaneous items concerning tax stipulations and legislative positions. The main discussion item was the proclamation declaring March 2026 as Women's History Month. Commissioners also noted upcoming schedule adjustments, including potential attendance at a retiree's party and various committee meetings.

The work session featured a review of Community Justice Alternatives' (CJA) accomplishments for 2025 and future goals for 2026. Key discussion points included the organization's mission centered on community safety and recidivism reduction, supported by core values of respect, connection, empowerment, and safety. Updates were provided on the Sequential Intercept Mapping project, which aims to identify opportunities to divert individuals with mental health issues from the criminal justice system, resulting in a 97-page report. Furthermore, the recent launch of the Larimer Integrated Network of Care (LINK), a pilot data-sharing program for continuity of care among involved agencies, was highlighted. The session also covered the success of the Warrant Clearance Events in 2025, where nearly 200 warrants were cleared, and an initiative to address root causes of youth gun involvement through presentations and resource fairs.

The work session focused on the draft of the Countywide Housing Needs Assessment, which was funded in part by a strong communities grant. Key discussion points included defining a 'balanced housing stock' as one that accommodates a full range of life cycles (young adults, families, aging adults) and price points across various housing types. The assessment incorporated resident and stakeholder feedback regarding housing preferences. Demographic trends indicated continued county growth and aging population, with a slight decline in home ownership rates, particularly for households earning between $50,000 and $100,000 annually. While wages have risen faster than inflation, they have not kept pace with home prices. Housing production has recently kept pace with job growth, although rising interest rates pose challenges for development. The diversity of housing stock has increased slightly with more attached, smaller products. In the rental market, there were steep rent increases between 2018 and 2023, which have since stabilized, though vacancy rates remain low. A discussion clarified that manufactured/mobile home stock is staying static while other types increase, proportionally reducing its share. Incommuting statistics were also reviewed, noting that affordability is likely a factor for some who live outside the county but work within it.

The work session focused on an emergency management update involving the County Sheriff and the Office of Emergency Management. Key discussion points included current wildfire risk projections, which indicated dry and hot trends, with significantly lower snow cover than typical, especially in lower elevations where fire danger scores are high. The Sheriff discussed the new geographic zoning for fire restrictions (Plains, Foothills, Eastern Divide) and plans to request an ordinance change to allow unilateral implementation of fire restrictions, subject to later ratification. Updates were also provided on two Community Wildfire Defense Grants ($10 million total from US Forest Service) focusing on wildfire mitigation treatments, establishing a homeowner program for the home ignition zone, and continuing roadway treatments. The Sheriff's office collaboration on these mitigation efforts, including resource availability, was highlighted. Additionally, discussions touched upon CDOT's mowing plans along state highways and the legal status of agricultural ditch burning during potential fire bans.

The special meeting was convened for the adoption of the 2025 Revised Budget and the 2026 Budgets. Key discussion points involved presenting six core resolutions: amending the 2025 budget, adopting the 2026 budget and setting mill levies for Lamur County, adopting budgets for other county-managed entities, setting 2026 appropriations (spending limits), designating 2026 ending fund balances, and delegating authority for certifying mill levies. Budget adjustments for 2026 included incorporating the newly approved Early Childhood Sales Tax, resulting in over $19 million in additional spending compared to the proposed budget. The Board emphasized making cuts due to reduced property tax revenues from state action while striving to maintain services and avoid harming residents. The Tabor Reserve, mandated by the Taxpayer Bill of Rights as an emergency reserve, was also discussed in relation to designated ending fund balances.