Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Budget topic
No spam. Unsubscribe anytime.
Chautauqua County Legislature adopts tentative 2026 budget after debate over fund balance
Summary
The legislature approved the tentative 2026 budget Oct. 22 after floor debate over using $2 million of unassigned fund balance to lower the property tax levy; the Larson amendment to use the funds failed 5–14 and the budget passed 14–5.
The Chautauqua County Legislature on Oct. 22 adopted the county’s tentative 2026 budget after an hour of floor debate over whether to draw on unassigned fund balance to reduce property taxes. The body voted 14–5 to approve the budget as presented and to forward it to the county executive for consideration.
The most contested moment came when Legislator Mark Larson moved to increase the use of unassigned fund balance (account A0.917) by $2,000,000 — from roughly $168,100 to $2,168,000 — with the stated aim of lowering the county’s real property tax levy and reducing the full-value rate from $6.17 to $6.00 per $1,000 of assessed value. "If we can get 10 votes for that, both the 2026 tax levy would be down slightly… and the tax rate would also go down from $6.17 to $6," Larson said, framing the unassigned fund balance as taxpayer money available for one-time relief.
Legislator James Johnson said he was "sorely tempted" but would not support the proposal, citing a need for more in-depth review of the fund balance and the prudence of drawing it down. Legislator Nelson, an audit and control committee member, said he had voted to move the budget out of committee but would vote no on the floor because he favored using more fund balance for tax relief and job training. "I feel that we should use more of the fund balance to provide tax relief," Nelson said.
Following floor discussion, the clerk called the roll on Larson’s amendment. The amendment failed 5–14. The legislature then proceeded to a final roll call on the budget as presented; the tentative budget passed with 14 yes votes and 5 no votes. The adopted tentative budget will now be presented to the county executive for his consideration and any subsequent action.
Beyond the fund-balance amendment, members expressed differing priorities: supporters praised departmental budget management and accountability; critics warned of federal and state funding uncertainty and long-term capital needs — notably the county jail, which several members identified as an expensive future project.
Next steps: the tentative 2026 budget will be forwarded to the county executive, and any further changes would depend on executive review and subsequent legislative action.
