The Town of Denton avoided a potentially severe hit to its operating budget this week after Fergus County agreed to pay for a clerical error that left the town about $20,363 short in property tax revenue for the 2026 tax year. County officials said they will draw on reserves to cover the missing revenue.
What happened
Town officials say the problem began when the wrong information was submitted on the annual property tax reporting form the county forwards to the State Department of Revenue. Instead of updating the number of mills and the value for each levy, the form duplicated the prior year’s figures.
Denton Financial Manager Lorri Schafer discovered the discrepancy in early August after reviewing the town’s figures. According to Schafer, the millage rate entered on the report was 267.38 mills when the town intended to levy 339.85 mills, creating the roughly $20,363 shortfall.
“The numbers weren’t adding up. I kept thinking I had made a mistake, and I kept rechecking my calculations,” Schafer said.
Local stakes: services and budgets
Mayor Stephenie Stolle emphasized the local impact of the error. She told county officials the amount represents the town’s entire annual budget for its fire department, noting Denton’s modest overall General Fund levy of $95,000. She said the town operates on a tight municipal budget and that a $20,000 gap is a serious blow.
When the mistake was identified, Town officials contacted Fergus County staff. Schafer and Mayor Stolle spoke with County Finance Director Neal Tucek, who connected them with Treasurer Kristy Taplin and former Treasurer Dolores Sramek. Sramek, now working as a county consultant to help resolve a backlog of property tax payments, confirmed the mills had been levied incorrectly and acknowledged uncertainty about how to resolve the problem.
How the recordkeeping error occurred
Property tax levy information is supplied each year by all taxing jurisdictions — cities, towns, fire districts and school districts — and must be reported to the county on a state-mandated form. The form typically starts with the previous year’s budget figures and then accounts for allowable increases for inflation and changing assessed valuations.
In this case, the county received a form that repeated prior numbers instead of reflecting the updated millage Denton approved for 2026. The delayed arrival of tax payments from Fergus County contributed to the late detection of the mistake.
| Item | Reported | Intended |
|---|---|---|
| Millage (mills) | 267.38 | 339.85 |
| Revenue shortfall | $20,363 | |
| Town General Fund levy | $95,000 | |
Next steps and implications
Fergus County agreed to make the town whole by drawing on county reserves to supply the missing tax dollars. That decision prevents an immediate cut to services or a supplemental levy by the town to recover the shortfall.
- County will cover the $20,363 shortfall from reserves.
- Town officials have confirmed how the clerical duplication occurred on the reporting form.
- Former county treasurer Dolores Sramek is assisting as a consultant to clear a backlog of property tax payments.
For Denton residents, the county’s action means the town’s fire department budget for the year remains intact and no emergency measures are required at present. Town and county officials will likely review their reporting and review processes to reduce the risk of similar errors in future tax cycles.
Local governments across the region rely on accurate, timely property tax reporting to fund basic services. Even small errors can have outsized effects for towns with limited budgets; in Denton’s case, the missing amount represented more than one-fifth of the town’s General Fund levy. The agreement to use county reserves resolves the immediate funding gap, but it underscores the importance of administrative checks in the property tax reporting chain.
