For assistance with the Montezuma County Website and its contents, please reach out to a department manager click here.
A primary — yet often misunderstood — responsibility of every Board of County Commissioners (BOCC) is fiduciary oversight: managing the finances of all county departments and elected offices and ensuring responsible stewardship of county assets. Recent budget discussions, particularly those involving the Montezuma County Sheriff’s Office, have become a topic of debate on social media and were highlighted in a recent article in The Journal. In response, the BOCC is offering clarification about the article and providing broader context regarding the Sheriff’s Office finances.
Growing Budget Challenges
Budgeting disagreements between sheriffs and county commissioners are not unique to Montezuma County. Across Colorado, many counties are experiencing tensions as sheriffs overspend their budgets, request funding levels that are unsustainable, or, in some cases, take legal action against their BOCC. In Montezuma County, issues have surfaced over unspent funds, pay scales, and the long-standing contract with the Town of Dolores for law enforcement services.
Contract Billing and Financial Oversight
In 2023, the BOCC discovered that the Sheriff had not been billing the Town of Dolores correctly under existing contracts. As a result, the Town had not paid $35,156.76 for 2019, $20,221.42 for 2021, and $42,546.31 for 2022 — totaling $97,924.49 in unpaid contract revenue.
A closer review revealed additional financial management concerns within the Sheriff’s Office. To address these, as of April 2025, the County finance department was assigned responsibility for contract billing, and a new part-time position was created specifically to assist with tracking Sheriff’s Office expenditures.
Sheriff’s Office Budget
For 2026, revenue coming into the Sheriff’s Office will decline by approximately $329,232 due to:
These losses must now be backfilled by the County’s General Fund.
Despite these revenue declines, the overall 2026 Sheriff’s Office budget—which represents 44% of the General Fund—has increased by approximately 5%.
2024 Actual | 2025 Budget | 2026 Budget | |
Detention Center | $2,917,707 | $3,041,013 | $3,260,105 |
Sheriff’s Office | $3,455,896 | $3,949,861 | $4,081,380 |
The 2026 numbers do not include an additional $71,000 for a transport van, $91,088 for tasers and radios, $10,000 for an upgrade to the road at the shooting range, and $62,688.17 to repair and improve the parking area at the Sheriff’s Office. The total of $234,776.17 will come from the County’s Capital expense budget.
The Sheriff’s original 2026 budget request included $250,000 for a prisoner transport pickup, which the BOCC could not fund. Instead, the County provided an all-wheel-drive transport van with an inmate insert for $71,000 — a significant savings.
How Contract Revenue Is Managed
When the Sheriff’s Office receives funding through external contracts (such as the Dolores law enforcement contract), state accounting requirements mandate that revenue first enter the General Fund. The County does not keep these funds. Once the contract is signed, the full contracted amount is transferred into the Sheriff’s budget in the line items designated by the Sheriff. Billing is then conducted quarterly to the contracting entity.
Law Enforcement Responsibilities and the Dolores Contract
Under state statute, the Sheriff must provide law enforcement services to all unincorporated areas of Montezuma County — areas outside the municipal boundaries of Cortez, Mancos, and Dolores. The Sheriff is also responsible for enforcing state law within municipalities that don’t have their own police force.
For many years, the Dolores contract included funding for two full-time deputies, vehicles, supervision, supplies, and equipment. These contracts had not been changed since 2015. However, negotiations for the 2024 contract broke down when the Town, Sheriff, and BOCC could not agree on the cost of services. The BOCC proposed an increased contract amount, the Town questioned the justification, and the Sheriff advised the Town not to sign. As a result, no contract was executed for 2024, yet the Sheriff still provided law enforcement services without compensation.
For 2025, a contract was signed for two deputies at $274,000, and the Sheriff’s Office also provided a school resource officer, which was not included in the contract and should be a contracted position with the school district.
For 2026, the County proposed $286,000 for two deputies. The Town countered with a request for one deputy at $143,000, citing budget limitations. Negotiations now focus on liability insurance coverage and questions raised regarding the constitutionality of the Town’s proposed contract structure. Dolores and the Sheriff are once again asking the taxpayers of the county to subsidize municipal police services with a contract that does not cover the expense of the services provided. The Commissioners believe that contracts should be beneficial to all parties, not one-sided.
Understanding How Dolores Property Taxes Are Distributed
During a recent meeting, Town Manager Leigh Reeves and Trustee Linnea Peterson commented on taxes paid by Dolores residents and whether those taxes already cover law enforcement services. While Dolores residents do pay taxes into the Montezuma County General Fund, not all the money collected from property taxes goes to the County. Most of that money goes to the Dolores School District and other special districts. The money that goes into the Montezuma County General Fund is used to fund all County services, including the Sheriff’s Office, Road & Bridge, Public Health, Social Services, Senior Services, Veterans Services, etc. For example, this breakdown shows where property taxes collected from people living within the Town of Dolores in 2024 actually went. Keep in mind that these amounts are established by mill levy and must be approved by voters in the district.
Total: $918,467
Important Clarification
Those who live in the unincorporated areas of Montezuma County pay into the Law Enforcement Authority (LEA) fund, which directly funds law enforcement activities within the County. Dolores residents (as well as residents of Cortez and Mancos) do not pay into the LEA. LEA mill levies may only be used for law enforcement activities and are not controlled by the BOCC.
Conclusion
The issues surrounding the Sheriff’s Office budget are not simply line items on a spreadsheet — they reflect the broader challenge of balancing public safety needs with fiscal responsibility and ensuring that all departments and elected offices within the County are funded. The BOCC will continue working to ensure that taxpayer dollars are managed carefully, contracts are followed, and services are delivered in a way that is fair to the entire county. Even in the face of disagreements, the Commissioners’ priority remains clear: supporting law enforcement while protecting the financial health of Montezuma County. By approaching these challenges transparently and collaboratively, the County can continue moving forward with trust, accountability, and a shared commitment to serving the community.
Embedded calendar showing upcoming events for the Montezuma County Board of Commissioners.
