Chautauqua County executive proposes $309.7 million 2026 budget, holds tax rate steady below state cap

County Executive Paul M. Wendell Jr. on Wednesday presented a $309,700,000 tentative 2026 Chautauqua County budget that he said is structurally balanced, stays at or below New York State's property tax cap and preserves the county’s reserves.

Wendell framed the plan as fiscally conservative while maintaining services: “I am proposing a $309,700,000 budget,” he said, and added his administration will keep reserves between 5 and 15 percent of county appropriations as outlined in the county’s financial management plan.

The proposed budget would rely on a mix of revenues: Wendell said about 23 percent of the county’s governmental fund revenue comes from property taxes, 19 percent from state aid, 18 percent from state sales tax, 14 percent from designated revenues and 13 percent from federal aid. He said only about 1 percent of the budget is funded from the county’s fund balance.

Why it matters: Wendell said the plan preserves core services while responding to rising costs from unfunded state mandates and inflation. He identified mandated state programs — including TANF, Medicaid, early intervention and pre-K special education — as consuming limited local flexibility, and said unfunded mandates will amount to more than $93,200,000 in 2026.

Key numbers and priorities

- Total proposed governmental fund budget: $309,700,000 (enterprise funds included; internal service funds and municipal sales tax excluded). - Proposed county tax rate: $6.17 per $1,000 of assessed value (a decrease of $0.54 from the prior year, according to Wendell). - Allowed tax levy increase: $1,700,000 (2 percent); proposed levy $74,900,000. - Reserve target: maintain fund balance near 11.5 percent. - Revenue shares: Wendell said the county projects $98,000,000 in sales tax receipts in 2026, with a county share of approximately $57,900,000 and 41.25 percent ($40.6 million projected) to be shared with municipalities. - Major capital and program investments cited: more than $13,000,000 for county highways and bridge/culvert projects; $2,000,000 for upgrades at Jamestown Community College; over $3,000,000 for public safety and emergency services; expansion of a county “fly car” emergency medical response program to Clymer and Sherman.

Wendell described the budget priorities in percentage terms: 49 percent for human services, 22 percent for public facilities (including water and sewer districts), 19 percent public safety, 9 percent administrative services and 2 percent planning and economic development.

On funding choices and one-time sources

Wendell said the administration did not use American Rescue Plan Act (ARPA) funds to balance operations; instead ARPA went to capital investments. He listed several one-time revenues that have contributed to the fund balance since 2020 — additional Medicaid assistance, foreclosure-related receipts, settlements and IDA bond proceeds — totaling roughly $17,500,000 in cumulative additions. He reaffirmed a policy of using fund balance only for one-time, not recurring, expenses.

Wendell also proposed a $500,000 government efficiency fund (separate from the tentative budget) to help municipalities with merger, consolidation or shared-service startup costs and suggested amending a local law to increase reimbursement caps for upfront municipal costs from $50,000 to $100,000.

Tax rate and property valuations

Wendell said assessed values grew about 11.2 percent to roughly $12.15 billion countywide; because valuations rose faster than the levy, the tax rate would fall. He framed the change as an outcome of reassessments and market activity.

Next steps and context

Wendell closed by urging collaboration with the legislature and local leaders to maintain services while protecting fiscal stability. The legislature will hold public hearings and act on the tentative budget in coming weeks; the clerk read a resolution to publish notices regarding the 2026 tentative budget and maximum legislative salaries, which the legislature adopted during the meeting.

Ending

Wendell said the plan seeks to balance fiscal restraint with targeted investments and to keep the county “at or below the state-mandated tax cap.” The legislature’s formal budget deliberations and public hearings will determine final appropriations and any changes to the tentative plan.