Lincoln County adopts 2025–26 appropriations, approves budget amendments and sets tax rate

The Lincoln County Board of Commissioners on June 17 approved the countyappropriations resolution for the fiscal year beginning July 1, 2025, and ending June 30, 2026, adopted a package of budget amendments, and set the county tax rate at $1.8998 per $100 of assessed value.

The board voted by roll call to approve an amendment to the appropriation resolution that increased a specific employeecompensation by $5,679; commissioners recorded 24 votes in favor on that amended measure. Later in the meeting the board set the 20252626 2026 tax rate at $1.8998 per $100 after a roll call vote of 22 in favor and 2 opposed.

Why it matters: the appropriation resolution establishes spending authority for county departments and agencies for the coming fiscal year. The tax rate vote fixes the countycomponent of property tax bills for residents and businesses; budget amendments and transfers approved during the meeting move previously authorized or received funds among county accounts to permit specific projects and payments.

Most important actions and figures - Appropriation resolution for fiscal year 20252626 2026: approved (motion to recommend earlier made by Commissioner Ricky Bryant; full board approved as amended). - Amendment to increase a named employeecompensation by $5,679: approved by roll call (24 yes). - 20252626 2026 tax rate: set at $1.8998 per $100 of assessed value (roll call 22 yes, 2 no). - Multiple budget amendments and carryovers approved, including: reallocations for payroll line corrections ($13,571), insurance recoveries and vehicle sale proceeds ($47,468.60), Homeland Security grant revenue/expenditures ($39,730), transfer of tax relief investment income to a tax relief program line ($122,553), Wells Hill Park project expenditures ($165,000, recording revenue/expenditures so contractor can be paid), volunteer fire salary supplements ($6,600), and a final year-end cleanup totaling $167,001.53. - School-related items: approval of general purpose school fund amendments (amount recorded in meeting: $598,601.97) and approval of a multiyear contract for United Data Technologies as presented to the board.

Budget discussion, committee review and staff notes The budget committee held a public hearing June 2025 at the Lincoln County EMA office; budget committee chairman Doug Cunningham reported that the committee met and forwarded the proposed budget and associated amendments to the full commission. Finance Director Jason Nicks presented the "cleanup" amendments and line-item corrections the board approved; he described the first page as "the approved payroll lines for your enclosure" and noted several reallocations were to reflect prior actions and grant expenditures so payments could proceed.

Sheriff Tom Malone spoke to a separate budget action relating to the South Precinct public safety complex. The board approved moving $150,000 from the economic and community development restricted account into the sheriffdepartment construction line (line 791) to cover construction work at the South Precinct; the sheriff acknowledged this was a one-time enhancement rather than a recurring maintenance-of-effort allocation.

Other approvals and housekeeping The commission unanimously approved routine carryovers for highway asphalt funds and ARP funds for the highway department, the Lincoln County Board of Public Utilities proposed budget, solid waste fund amendments, sheriff drug fund amendments, and highway fund amendments. The board also approved nonprofit appropriation amounts as submitted for fiscal 20252626 2026 and accepted final financial statements submitted by county staff.

What did not change or remain undecided - A separate effort to give county employees an additional 2% (moved in committee by Commissioner Hamburg) failed in the budget committee at the committee level and did not become a recurring change; the board nonetheless considered and approved the limited, specific $5,679 amendment noted above.

Next steps and implementation notes Staff will post the final approved appropriation resolution and the adopted budget amendments in county records; finance staff indicated some transfers reflect grant drawdown timing (for example, Wells Hill Park) and that contract-related approvals for schools will be processed so vendors can be paid. The sheriffdepartment transfer is recorded as a one-time move and will not be treated as a recurring pay increase.

Sources and attribution Statements and figures in this article come from presentations and roll-call votes during the June 17, 2025, meeting of the Lincoln County Board of Commissioners, and from remarks by Budget Committee Chairman Doug Cunningham, Finance Director Jason Nicks, and Sheriff Tom Malone recorded in the official meeting transcript.