Balanced budget

Madera County supervisors on Tuesday, June 9, finalized the 2026-2027 budget.

In doing so, they set a historic operating plan for the fiscal year with a net increase of nearly $12 million, according to a county statement.

For the first time in seven years the county is operating with a surplus of more than $2 million and a record budget of nearly $600 million.

“This past Tuesday Madera County not only passed the largest budget that we’ve ever passed in county history — we did it in the black,” said District 5 supervisor and board chair, Robert “Bobby” Macaulay.

“What that means is we are contributing back to our reserves, which allows us to more appropriately plan for the future and ensure we’re providing the services folks throughout Madera County expect.”

Macaulay said it’s important for residents to understand a large part of the county’s budget is “actually already spent,” with state and federal mandates on how dollars will be used.

Public safety priorities

Officials said the budget reflects the county’s mission to make public safety priority number one, allocating 71 percent of discretionary revenues to public safety departments.

“So when we look at our discretionary dollars, which is about $100 million, 71 percent of that goes to public safety,” said Macaulay. “That represents the board’s commitment to public safety. The board understands that this is the number one priority for residents throughout the county. “

The budget also reflects zero layoffs for current county positions, maintaining service levels with all 21 departments.

“We were able to meet that end. We are now building reserves for future and we did that without making drastic cuts.”

The new discretionary reserve fund is also expected to grow nearly $8 million by the end of this fiscal year on June 30, 2027, according to the statement.

The elephant

In a video prepared by the county and posted to YouTube, Macaulay said he wanted to address “the elephant in the room.”

“Over the last several months we’ve seen some frankly bad reporting around the county’s fiscal solvency,” the supervisor stated as the video cut to an image of a Fresno Bee newspaper article suggesting the county could face insolvency.

But, said Macaulay, it’s important for the public to note budget projections include both best and worst case scenarios.

“So when we see reports coming out based on worst case scenario, to me that’s misleading to the community. I want to address this head on and let you know that Madera County is not going bankrupt.”

And the improvements in county finances are “not by accident,” he said.

“When we look at the board’s actions over the last seven years, we worked hard with our department heads. We worked hard with our administrative office to ensure that we continue to tighten the belt based on budget projections made by staff.”

TOT increase discussions

Officials said the board of supervisors plans now to begin discussing a potential resolution for a ballot measure to increase the Transient Occupancy Tax or hotel tax.

“The county has continued to explore opportunities in which we can increase our revenues,” Macaulay shared. “In particular we’re taking a close look and having discussions around Transient Occupancy Tax, or TOT as we call it.”

TOT is based on what’s sometimes casually called “heads in beds,” paid for by visitors to Madera County.

“It’s a tax on the hotel stay or the vacation rental that they rent. What you may not know is that here in Madera County wehavea9percentTOT.Ifyougotootherareasthroughout the state — LA, San Francisco, San Diego, Santa Clara — that rate’s going to be much higher. So I think there’s an opportunity for the county to go out and work with residents, work with voters throughout the county, on increasing that TOT so that way we can preserve services here in Madera County.”

In neighboring Mariposa County, the TOT is 12.5 percent plus the TBID, or Tourism Business Improvement District tax, which is 2 percent, making the total 14.5 percent. That percentage is charged on each hotel room or vacation rental and generates around $25 million a year for Mariposa County.

Meanwhile, Macaulay said passing this historic budget marks a commitment honored.

“When I reflect back on the promise we made to the community as a board on my first day as chair that we would deliver a balanced budget, I want to thank my colleagues and county staff that we were able to make good on that promise. But the work is not done, as we continue to serve the residents to make sure Madera County remains the best place to live, work and play.”

To watch the video, visit www.youtube.com/watch?v=81GXiR0Dfag.