By Allison Peck
The Lincoln County Board of Commissioners approved a $65.2 million budget Monday that calls for a lower property tax request than the previous year.
The county's total property tax request for the 2026-27 fiscal year is approximately $20.13 million, a decrease of about $483,000 from last year's request.
The county's assessed valuation increased 8.11% to approximately $7.073 billion.
The General Fund accounts for approximately $17 million of the property tax request, down about $380,000 from last year. The jail bond fund request is decreasing from $900,000 to $800,000, while the road bond fund remains at $2.3 million.
The countywide levy is also decreasing. Commissioners noted during Monday's meeting that the levy is about three cents lower than last year's 31.07-cent levy and about seven cents lower than it was in 2020.
Total budgeted county expenditures are approximately $65.2 million, compared with $65.6 million in the previous fiscal year.
During discussion of the budget, commissioners credited county department heads and elected officials for controlling spending and maintaining what they described as strong stewardship of taxpayer dollars.
The board also discussed the importance of revenue sources outside of property taxes.
The budget includes a transfer of nearly $900,000 from the county's inheritance fund. Commissioners said those funds help pay for roads and other county expenses that otherwise could require additional property tax revenue.
The board also discussed unfunded state mandates, including guardian ad litem fees. Commissioners said those fees cost the county more than $1 million and are expenses the county is required to cover.
The county's sinking fund stood at approximately $3.215 million at the end of August.
The budget hearing was open for public comment, but no members of the public spoke.
The commissioners then unanimously approved the county's budget message and Resolution 2026-30, adopting the 2026-27 Lincoln County budget.
They also unanimously approved Resolution 2026-31, formally setting the county's final tax request at a different amount than the previous year. The resolution was required because the tax request changed, even though the overall request decreased.
The budget was approved following a regular commissioners meeting that included discussion of county infrastructure planning and the recent joint public hearing on property taxes.
During that meeting, commissioners discussed the county's ongoing transportation study and the potential for increased truck traffic associated with future development, including development at the Port of the Plains.
Commissioners said the purpose of the study is to help the county plan for potential infrastructure needs rather than react to them later.
The board also discussed the recent joint public hearing, where approximately 150 people attended and about 30 people initially signed up to speak. Commissioners said many of the questions and comments centered on property assessments and taxes.
The county's 2026-27 budget now moves forward following Monday's approval.