Nevada City, Calif.– The Board of Supervisors on Tuesday approved a balanced $466.5 million budget for fiscal year 2026-27. The budget reflects both fiscal discipline and an increasing commitment to transparency and public engagement
Nevada County expanded opportunities for public participation in this year’s budget process more than ever before, providing multiple ways for residents to learn about county finances and share feedback. Community members were invited to attend a two-day Budget Workshop in April, participate in three informal community conversations held throughout the county, and provide input during the County’s June budget hearing.
The 2026-27 budget reflects a 12% increase over the previous year, primarily due to an increase in long-term investments for planned, multi-year one-time projects such as the grant-funded Deer Creek Behavioral Health facility, vehicle replacements for transit and fleet, and completion of the Dog Bar and Hirschdale Bridge replacement projects.
The General Fund (approximately $108 million), involving funds where the Board of Supervisors has the most discretion, centers on vital public services that residents rely on every day, including about 41% allocated to the Sheriff’s Office. The remainder is shared among other justice system departments, elections, health and human services, land use and environmental health, road maintenance and libraries.
Supervisors said they appreciate the increased transparency and outreach in this year’s budget process, as well as a balanced budget in a challenging economic environment. “It gives me great comfort that our fiscal staff is watching and planning for changes at the state and federal levels and how that affects us, so we are not going to be surprised. Seeing the news lately with local counties and cities struggling, I’m really proud of Nevada County and our staff who have worked hard to create a balanced budget,” said Supervisors Chair Lisa Swarthout.
While property tax is one the main sources of General Fund revenue, the County gets just 14 cents of every property tax dollar with the rest going to schools, special districts and cities. Nearly half of all funding (about 48%) comes from restricted state and federal sources, with the remainder generated locally through property taxes, fees and other revenues.
The County is using $29.1 million in reserves from prior years that were specifically set aside for planned, multi-year projects. These one-time investments include the bridge replacements, housing down payment assistance, the Sheriff’s Regional Training Facility, and the Ponderosa West Phase 2 shaded fuel break. “Using fund-balance to complete these one-time projects allows us to advance community priorities while keeping us in a strong financial position and preparing for any future uncertainties,” said Erin Mettler, the County’s chief fiscal officer.
The 2026-27 budget funds 931.7 full-time equivalent employees, which is nearly the same as last year and still significantly fewer than the 1,000 employees the County had in the early 2000s.
The budget furthers the County’s priority objectives set by the Board in January with fiscal stability and core services at the forefront, and emergency preparedness, housing, homelessness, economic development, recreation economy, arts and tourism and climate resilience rounding out the focus areas.
Learn more about the progress on the priority objectives at NevadaCountyCA.gov/BoardObjectives.
Find more information about Nevada County’s budget process and the adopted 2026-27 budget at NevadaCountyCA.gov/Budget.