The Chautauqua County Legislature adopted the countytentative 2026 budget on Oct. 22, voting 14 in favor and 5 against after a lengthy debate over whether to use $2 million of the county's unassigned fund balance to lower the real property tax levy and the full-value tax rate.

Legislator Arthur Larson moved to increase the use of unassigned fund balance by $2 million to reduce the proposed real property tax levy from $74,000,009.61 to $72,961,000 and to lower the full-value rate from $6.17 to $6.00 per $1,000 of assessed value. The motion, seconded by Legislator Bankoskie, failed 5yes to 14 no on a roll call vote.

The budget resolution (listed on the agenda as resolution 275-25) then proceeded to final consideration. After further debate, the legislature approved the tentative budget by roll call: 14 yes, 5 no.

Why it matters: The amendments debated would have drawn on the county's unassigned fund balance, a pool of approximately $35 million referenced repeatedly by legislators, to provide immediate tax relief. Supporters said that a one-time reduction compounds over time and returns money to taxpayers; opponents said the size and purpose of the fund balance require more study and restraint given potential state and federal funding uncertainties.

Debate and key points

Legislator Larson framed his amendment as "a way to hold the line" on taxes and reduce both the levy and the tax rate if the motion obtained 10 votes. He described the unassigned fund balance as taxpayer money and said using $2 million of roughly $35 million would be an appropriate one-year relief measure. Larson cited sales-tax growth figures presented earlier in budget materials, saying county sales tax receipts rose from about $54 million to a projected $57.9 million, and cited historical fund-balance changes after property sales.

Legislator Johnson, while sympathetic, said he would not support the amendment because he did not yet understand why the fund balance was as large as it is and recommended further analysis before spending it.

Legislator Nelson said he voted to move the budget out of committee but that he would vote against final adoption because he favored using more fund balance for tax relief and for other priorities such as job training and adjustments to sales-tax distributions to cities and villages.

Legislator Niebel warned of potential reductions in state and federal aid that could affect the countys safety-net programs and said the county should be cautious about depleting reserves; he said the county jail and other capital needs could require large expenditures in coming years.

Vote details and procedural notes

- Motion to amend (Larson; second Bankoskie): failed on roll call, 5 yes (Larson, Bankoskie, Buchanan, Carl, Nelson) and 14 no. The clerk conducted the roll call with individual votes recorded.

- Final adoption of the 2026 tentative budget (resolution 275-25): approved by roll call, 14 yes, 5 no.

Clarifying details cited in debate

- Unassigned fund balance: legislators repeatedly referenced a balance "around $35,000,000" (exact figure not specified in the meeting).

- Larson proposed reducing the levy to $72,961,000 from $74,000,009.61 and lowering the full-value tax rate from $6.17 to $6.00 per $1,000.

- Sales tax: cited increase from $54,000,000 (2024) to projected $57,900,000 (2026) in materials discussed during budget reviews.

- Jail cost: a future jail replacement estimate of $120,000,000 was mentioned; county population was cited at roughly 120,000, implying a per-resident notional figure of about $1,000 (used illustratively in debate).

Whathappens next

The adopted tentative budget was transmitted as required to the County Executive for his consideration and administrative action. Legislators said they expect continued discussion on fund-balance policy and the countys capital needs in coming months.

Speakers quoted in this article are identified from the meeting record; direct quotes are attributed to those legislators by name and role.