County Budget
Final Budget 2025
About the Budget
The Williams County 2026 Preliminary Budget, as approved by the Board of County Commissioners (BOCC) on August 5, 2025, is provided below.
The public budget hearing will be held on Tuesday, September 16, 2025, at 8 am, in the Williams County Commission Room.
Note that the budget may change at any point in the year, but the proposed amount of property tax levied for any specific fund will not change once the final budget is approved.
2026 Preliminary Budget Summary
County Funds* |
2026 Preliminary Budget Requests |
2025 Appropriations |
2024 Actual |
| General Fund & Public Safety | $48,238,290 | $43,108,640 | $37,609,784 |
| Road & Bridge Funds | $42,874,610 | $43,073,877 | $31,248,978 |
| Special Revenue Funds** | $47,172,386 | $34,900,062 | $33,845,644 |
| Other Related Boards | $11,312,958 | $11,122,980 | 9,013,463 |
| County Total | $149,598,244 | $132,205,559 | $111,717,869 |
*See below for breakdown of funds
**Includes expenditures from new revenue from 1% Sales Tax Extension
2026 Tax Levy Summary
County Funds |
2026 Proposed Levy |
2025 Certified Levy |
2024 Certified Levy |
| General Fund | $4,007,473 | $3,735,142 | $3,965,128 |
| County Agent Fund | $403,477 | $403,477 | $403,476 |
| Road & Bridge Fund | $4,153,674 | $4,153,674 | $4,153,675 |
| Road Projects Levy Fund | $2,997,347 | $2,997,347 | $2,997,346 |
| Veterans Service Officer Fund | $181,276 | $229,983 | - |
| County Total | $11,743,246 | $11,519,623 | $11,519,625 |
2026 Projected Revenue
Source |
Amount |
| County Hospitality Tax | $114,000 |
| County Property Tax (County-managed and non-County managed levies) | $14,803,201 |
| County Sales Tax | $24,800,000 |
| Non-tax Resources | $39,044,849 |
| Other Revenue (Fees, GPT, etc.) | $70,836,194 |
| Total | $149,598,244 |
Detail of 2026 Property Tax Levies
*SUBJECT TO CHANGE*
County-Managed Levied Funds |
2026 Proposed Appropriations |
2026 Proposed Levy |
2025 Certified Levy |
2024 Certified Levy |
| General Fund | $67,254,242 | $4,007,473 | $3,735,142 | $3,965,128 |
| County Agent Fund | $636,198 | $403,477 | $403,477 | $403,476 |
| Road & Bridge Fund | $14,740,487 | $4,153,674 | $4,153,674 | $4,153,675 |
| Road Projects Levy Fund | $29,004,030 | $2,997,347 | $2,997,347 | $2,997,346 |
| Veterans Service Officer Fund | $291,882 | $181,276 | $229,983 | $0 |
| County Total | $111,926,839 | $11,743,246 | $11,519,623 | $11,519,625 |
Other Levied Funds (non-County managed) |
2026 Proposed Appropriations |
2026 Proposed Levy |
2025 Certified Levy |
2024 Certified Levy |
| Co. Share of Tioga/Williston Airport O&M | $16,237,002 | $1,164,408 | $1,130,493 | $1,732,763 |
| Co. Share of Williston Community Library | $1,001,788 | $328,549 | $303,244 | $355,004 |
| Upper Missouri District Health Unit* | $4,025,403 | $458,169 | $440,954 | $430,032 |
| Vector District #1 - Williston | $1,745,034 | $448,262 | $435,206 | $386,127 |
| Vector District #2 - Tioga | $46,100 | $20,600 | $20,000 | $20,000 |
| Weed Control Fund | $992,364 | $101,772 | $0.00 | $350,000 |
| Williams County Council on Aging | $426,207 | $422,318 | $410,017 | $394,633 |
| Williams County Historical Society | $126,150 | $115,877 | $112,501 | $118,641 |
| Other Total | $24,600,048 | $3,059,955 | $2,852,415 | $3,787,199 |
Note 1: On a property tax statement the “County” category in “Taxes by District” includes levies from the County-managed funds as well as non-County managed “Other Levied Funds.”
*Note 2: The UMDHU levy above reflects ONLY the estimated Williams County portion. The TOTAL UMDHU levy is distributed among Williams County, Divide County, McKenzie County, and Mountrail County. The total UMDHU proposed levy for 2026 is $1,058,755.
Unorganized Townships (County-managed) |
2025 Proposed Appropriations |
2025 Proposed Levy |
2024 Certified Levy |
| Cow Creek Township | $50,000 | - | - |
| Golden Valley Township | $40,000 | $13,200 | $13,200 |
| Hofflund Township | $100,000 | - | - |
| Nesson Valley Township | $40,000 | - | - |
| New Home Township | $60,000 | $16,000 | $16,000 |
| Unorganized Total | $290,000 | $29,200 | $29,200 |
2026 Preliminary Budget Detail by Fund Type
*SUBJECT TO CHANGE*
General Government Projected Expenditures |
2024 Actual | 2025 Appropriation | 2026 Preliminary Budget Requests |
| Administration | $1,109,649 | $1,311,542 | $1,382,800 |
| Auditor | $502,708 | $538,645 | $510,453 |
| Commissioners | $424,148 | $504,001 | $507,102 |
| Community Engagement | $1,726,060 | $2,371,219 | $3,784,771 |
| County Buildings | $1,023,826 | $1,958,949 | $2,024,146 |
| Court Services | $136,890 | $110,500 | $112,500 |
| Development Services | $963,487 | $1,179,420 | $1,181,332 |
| DMV | $528,850 | $653,375 | $664,192 |
| Elections | $179,989 | $41,000 | $265,538 |
| Facilities | $1,837,028 | $2,025,546 | $1,972,520 |
| Finance | $691,961 | $805,121 | $802,671 |
| Fleet | $94,499 | $110,354 | $115,002 |
| GIS | $298,129 | $635,509 | $335,390 |
| IT | $2,046,058 | $2,203,267 | $2,474,461 |
| Non-Departmental | $1,656,712 | $1,004,879 | $1,035,579 |
| State's Attorney | $1,882,117 | $2,213,526 | $2,530,241 |
| Superintendent of Schools | $1,338 | $10,900 | $8,900 |
| Tax Equalization | $889,426 | $968,435 | $868,882 |
| Treasurer/Recorder | $934,715 | $995,296 | $1,041,141 |
| Weather Modification (ended 12/31/2024) | $147,021 | $172,365 | - |
| Total General Government | $17,074,611 | $19,813,849 | $21,617,621 |
Public Safety Projected Expenditures |
2024 Actual | 2025 Appropriation | 2026 Final Budget Requests |
| 24/7 Program | $206,137 | $228,560 | $237,419 |
| Adolescent Care Center | $1,009,980 | $1,308,356 | $1,382,157 |
| Dispatch | $2,757,844 | $3,210,334 | $3,543,077 |
| Jail | $6,012,986 | $6,785,947 | $9,238,296 |
| Sheriff | $9,969,374 | $ 11,181,515 | $11,635,524 |
| Emergency Management | $578,852 | $580,079 | $584,196 |
| Total Public Safety | $20,535,173 | $23,294,791 | $26,620,669 |
|
Grand Total General Fund (General Government + Public Safety) |
$37,609,784 | $43,108,640 | $48,238,290 |
Road & Bridge Funds Projected Expenditures |
2024 Actual | 2025 Appropriation | 2026 Preliminary Budget Requests |
| Road & Bridge Fund | $8,858,083 | $14,046,377 | $13,870,580 |
| Road Projects Fund | $22,390,895 | $29,027,500 | $29,004,030 |
| Total Road & Bridge | $31,248,978 | $43,073,877 | $42,874,610 |
Special Revenue Funds Projected Expenditures |
2024 Actual | 2025 Appropriation | 2026 Preliminary Budget Requests |
| 2014 Public Safety Sales Tax Fund | $19,556,407 | $9,000,000 | $8,000,000 |
| 2024 Sales Tax Extension Fund | $128,701 | $9,300,000 | $21,500,000 |
| Behavioral Health Grants Fund | $392,696 | $376,809 | $683,370 |
| Central Equipment Replacement Fund | $250,253 | $372,200 | $257,500 |
| Client Needs Fund | $1,780 | $9,400 | $9,500 |
| Crew Housing Fund | - | $1,300,000 | $1,150,000 |
| Debt Service Fund | $204,421 | $208,700 | $205,432 |
| Dive Team Fund | $1,816 | $16,900 | $21,450 |
| Drug Forfeiture Money Fund | $1,995 | $7,500 | $2,500 |
| Drug Task Force Fund | $173,702 | $216,978 | $224,847 |
| Emergency Fund | $172,755 | - | - |
| Emergency Management Grants Fund | $1,663,488 | $1,266,550 | $1,283,059 |
| Employee Benefit Fund | $276,165 | $284,500 | $224,000 |
| Frost Permits Fund | $800,000 | $400,000 | $450,000 |
| Inmate Betterment Fund | $228,281 | $34,250 | $170,000 |
| LEPC Fund | $53,926 | $109,000 | $113,000 |
| NDSU Extension Fund | $489,246 | $509,474 | $636,198 |
| Record Document Preservation Fund | $29,419 | $47,175 | $56,000 |
| Rental of County Property Fund | $43,647 | $73,000 | $63,485 |
| Self Insurance Fund | $7,858,719 | $8,634,189 | $9,026,333 |
| Sheriff's Grant Fund | $441,977 | $226,136 | $757,000 |
| Sheriff's Specialty Teams Fund | $181,322 | $597,345 | $430,265 |
| Social Services Building Improvement Fund | $127,000 | - | $22,995 |
| States Attorney VOCA Grant Fund | $332,069 | $361,618 | $323,237 |
| Township Loans Fund | - | $1,000,000 | $1,000,000 |
| Veterans Service Officer Fund | $248,471 | $279,505 | $291,882 |
| Williams County Visitors Promotion Fund | $187,388 | $268,833 | $270,333 |
| Total Special Revenue Funds | $33,845,644 | $34,900,062 | $47,172,386 |
Other Related Boards Projected Expenditures |
2024 Actual | 2025 Appropriation | 2026 Preliminary Budget Requests |
| Blacktail Dam Maintenance Fund | $48,785 | $40,700 | $61,900 |
| County Parks Fund | $505,870 | $567,517 | $666,407 |
| Cow Creek Township Road & Bridge Fund | $25,020 | $50,000 | $50,000 |
| Golden Valley Township Road & Bridge Fund | $66,392 | $40,000 | $65,000 |
| Hofflund Township Road & Bridge Fund | $42,630 | $100,000 | $40,000 |
| Nesson Valley Township Road & Bridge Fund | $14,956 | $40,000 | $40,000 |
| New Home Township Road & Bridge Fund | $36,488 | $60,000 | $70,000 |
| North Star Human Service Zone Fund | $5,988,812 | $6,628,609 | $6,885,015 |
| Vector Control Capital Projects Fund | - | $107,000 | $72,000 |
| Vector Control Fund | $1,326,612 | $1,630,991 | $1,745,034 |
| Water Resources Board | $307,440 | $856,340 | $625,238 |
| Weed Control Fund | $650,458 | $1,001,823 | $992,364 |
| Total Other Related Boards | $9,013,463 | $11,122,980 | $11,312,958 |
| Total Operating Budget | $111,717,869 | $132,205,559 | $149,598,244 |
Note: The Williams County budget is subject to change at any time.
