Notice of Budget Hearing

Notice of Budget Hearing A public meeting of the Lane County Board of Commissioners will be held on Tuesday, June 9, 2026, at 9:00 a.m. in Harris Hall at 125 E. 8th Avenue, Eugene OR 97401. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2026, as approved by the Lane County Budget Committee. Those wishing to testify at the public hearing may do so in person or remotely. To testify remotely please register on the Board of Commissioners' Agenda webpage under the June 9, 2026, Agenda heading. The link for registration to the public hearing will be available on June 4, 2026. The meeting will also be telecast on Metro TV, Comcast Cable channel 21. A copy of the budget may be inspected or obtained at the Office of County Administration at 125 E. 8th Avenue, Monday-Friday between the hours of 8 a.m. to 4 p.m. or on-line at www.lanecountyor.gov/budget. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same the preceding year. Contact: Christine Moody, Budget & Financial Planning Manager Telephone: 541-682-3766 Email: Christine.Moody@lanecountyor.gov FINANCIAL SUMMARY RESOURCES – TOTAL ALL FUNDS Beginning Fund Balance/Net Working Capital Actual Amount 2024-25: $445,243,244 Adopted Budget This Yr 2025-26: $405,554,854 Approved Budget Next Year Yr 2026-27: $374,808,544 Fees, Licenses, Permits, Fines, Assessments, Svc Charges Actual Amount 2024-25: $77,003,837 Adopted Budget This Yr 2025-26: $84,201,282 Approved Budget Next 2026-27 Yr: $85,467,328 Federal, State, Other Grants, Gifts, Allocation, Donations Actual Amount 2024-25: $222,640,805 Adopted Budget This Yr 2025-26: $292,820,337 Approved Budget Next Yr 2026-27: $272,899,183 Revenue from Bonds and Other Debt Actual Amount 2024-25: $0 Adopted Budget This Yr 2025-26: $46,100,000 Approved Budget Next Yr 2026-27: $49,110,424 Interfund Transfers / Internal Service Reimbursements Actual Amount 2024-25: $265,133,856 Adopted Budget This Yr 2025-26: $278,806,596 Approved Budget Next Yr 2026-27: $301,666,111 All Other Resources Except Current Year Property Taxes Actual Amount 2024-25: $43,660,197 Adopted Budget This Yr 2025-26: $37,619,416 Approved Budget Next Yr 2026-27: $37,196,910 Current Year Property Taxes Estimated to be Received Actual Amount 2024-25: $81,503,013 Adopted Budget This Yr 2025-26: $84,417,587 Approved Budget Next Yr 2026-27: $87,268,139 TOTAL RESOURCES: Actual Amount 2024-25: $1,135,184,952 Adopted Budget This Yr 2025-26: $1,229,520,072 Approved Budget Next Yr 2026-27: $1,208,416,639 REQUIREMENTS BY OBJECT CLASSIFICATION TOTAL ALL FUNDS Personnel Services Actual Amount 2024-25: $276,356,240 Adopted Budget This Yr 2025-26: $305,233,678 Approved Budget Next Yr 2026-27: $310,784,371 Materials and Services Actual Amount 2024-25: $322,213,064 Adopted Budget This Yr 2025-26: $355,772,678 Approved Budget Next Yr 2026-27: $355,584,013 Capital Outlay Actual Amount 2024-25: $36,531,346 Adopted Budget This Yr 2025-26: $93,004,678 Approved Budget Next Yr 2026-27: $87,654,663 Debt Service Actual Amount 2024-25: $21,675,792 Adopted Budget This Yr 2025-26: $31,356,977 Approved Budget Next Yr 2026-27: $32,460,568 Interfund Transfers Actual Amount 2024-25: $58,166,823 Adopted Budget This Yr 2025-26: $67,782,298 Approved Budget Next Yr 2026-27: $66,678,280 Contingencies Actual Amount 2024-25: $0 Adopted Budget This Yr 2025-26: $62,016,921 Approved Budget Next Yr 2026-27: $70,043,254 Special Payments Actual Amount 2024-25: $0 Adopted Budget This Yr 2025-26: $0 Approved Budget Next Yr 2026-27: $0 Unappropriated Ending Balance and Reserved for Future Expenditure Actual Amount 2024-25: $0 Adopted Budget This Yr 2025-26: $314,352,842 Approved Budget Next Yr 2026-27: $285,211,490 TOTAL REQUIREMENTS: Actual Amount 2024-25: $714,943,265 Adopted Budget This Yr 2025-26: $1,229,520,072 Approved Budget Next Yr 2026-27: $1,208,416,639 FINANCIAL SUMMARY REQUIREMENTS AND FULL-TIME EQUIVALENT (FTE) BY ORGANIZATION UNT (DEPARTMENT) Assessment & Taxation Actual Amount 2024-25: $8,160,828; 47.80 Adopted Budget This Yr 2025-26: $ $9,100,522; 46.80 Approved Budget Next Yr 2026-27: $ $9,676,270; 46.80 Community Justice & Rehabilitation Services Actual Amount 2024-25: $31,527,872; 129.50 Adopted Budget This Yr 2025-26: $35,534,812; 125.75 Approved Budget Next Yr 2026-27: $35,239,317; 116.75 County Administration Actual Amount 2024-25: $35,385,196; 110.00 Adopted Budget This Yr 2025-26: $57,836,892; 108.00 Approved Budget Next Yr 2026-27: $72,432,135; 106.55 County Counsel Actual Amount 2024-25: $2,929,777; 14.00 Adopted Budget This Yr 2025-26: $3,389,487; 14.00 Approved Budget Next Yr 2026-27: $3,461,186; 14.00 District Attorney Actual Amount 2024-25: $14,352,815; 81.50 Adopted Budget This Yr 2025-26: $16,219,610; 81.00 Approved Budget Next Yr 2026-27: $16,709,601; 81.00 Emergency Management Actual Amount 2024-25: $651,872; 4.00 Adopted Budget This Yr 2025-26: $1,528,390; 3.00 Approved Budget Next Yr 2026-27: $860,460; 3.00 Health & Human Services Actual Amount 2024-25: $211,531,264; 834.03 Adopted Budget This Yr 2025-26: $223,488,041; 812.55 Approved Budget Next Yr 2026-27: $206,355,765; 745.08 Human Resources Actual Amount 2024-25: $5,314,104; 29.30 Adopted Budget This Yr 2025-26: $5,512,912; 28.30 Approved Budget Next Yr 2026-27: $5,442,515; 26.80 Public Works Actual Amount 2024-25: $118,920,390; 392.97 Adopted Budget This Yr 2025-26: $153,573,468; 393.47 Approved Budget Next Yr 2026-27: $148,557,128; 386.97 Public Safety (Sheriff's Office) Actual Amount 2024-25: $79,668,897; 312.00 Adopted Budget This Yr 2025-26: $87,305,712; 310.00 Approved Budget Next Yr 2026-27: $92,855,668; 308.00 Technology Services Actual Amount 2024-25: $23,571,637; 80.50 Adopted Budget This Yr 2025-26: $25,996,012; 79.50 Approved Budget Next Yr 2026-27: $28,139,511; 79.50 Not Allocated to Organization Unit Actual Amount 2024-25: $182,928,713; 0.00 Adopted Budget This Yr 2025-26: $610,034,214; 0.00 Approved Budget Next Yr 2026-27: $588,687,083; 0.00 TOTAL REQUIREMENTS and TOTAL FTE Actual Amount 2024-25: $714,943,265;2035.60 Adopted Budget This Yr 2025-26: $1,229,520,072; 2002.37 Approved Budget Next Yr 2026-27: $1,208,416,639; 1914.45 STATEMENT OF CHANGES IN ACTIVITIES AND SOURCES OF FINANCING Activities and services remain relatively stable in the majority of funds and services, but level of service is decreasing in areas including Community Health Centers, General Fund, Road Fund, and Public Works Waste Management. The County has experienced a 6% reduction in FTE over past 2 years. Reduction of FTE occurring between current year modified budget and approved budget in the General Fund, Road Fund and Health & Human Services due to structural imbalances and spend down of one-time funds received in prior years. General Fund reserve meets the 20% minimum policy amount and all other fund reserves are budgeted appropriately to the activities within the fund. Eight (8) funds are currently structurally imbalanced, where ongoing expenditures are outpacing ongoing revenues, and plans are under development to eliminate those imbalances in future budget years. Additional information on the budget can be obtained at www.lanecountyor.gov/budget in the FY 26-27 Proposed Budget document. PROPERTY TAX LEVIES per $1,000 maximum assessed value Permanent Rate Levy ($1.2793) Rate or Amount Imposed 2024-25: $1.2793 Rate or Amount Imposed This Yr 2025-26: $1.2793 Rate or Amount Imposed Next Yr 2026-27: $1.2793 Local Option Levy Public Safety (voter approved $0.55) Rate or Amount Imposed : $0.55 Rate or Amount Imposed This Yr 2025-26: $0.55 Rate or Amount Imposed Next Yr 2026-27: $0.55 Local Option Levy Extension Svc (voter approved $0.028) Rate or Amount Imposed : $0.028 Rate or Amount Imposed This Yr 2025-26: $0.028 Rate or Amount Imposed Next Yr 2026-27: $0.028 Local Option Levy Parks (voter approved $0.16) Rate or Amount Imposed : $0.16 Rate or Amount Imposed This Yr 2025-26: $0.16 Rate or Amount Imposed Next Yr 2026-27: $0.16 STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding on July 1, 2026 General Obligation Bonds: $0 Other Bonds: $289,670,197 Other Borrowings: $2,833,058 Estimated Debt Authorized, But Not Incurred on July 1, 2026 Other Bonds: $13,000,000 June 4 2026 LEUG0528482