Chautauqua County Legislature Adopts 2026 Tentative Budget After Narrow Debate Over Using Fund Balance

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…