Elk County commissioners approved the county's 2026 budget, set the general fund tax rate at 18.4 mills and approved a 2.75% cost-of-living adjustment for contract nurses during an extra meeting held to finalize year-end business.

The budget, which was placed on public display for nearly three weeks, was presented to the board and recommended for approval by a county official identified in the meeting as Tom. "We do use a zero-based budgeting model, which means we start from the ground up," Tom said, adding he recommended adoption of the 2026 budget "as presented." Commissioners noted they had no record of public comment on the proposal before voting.

Why it matters: The adopted tax rate and budget set the county's revenue and spending framework for 2026 and determine the portion of property taxes that will fund county operations. Commissioners also flagged ongoing labor negotiations: the presentation noted two of the county's three labor unions have not settled contracts, which could affect future costs.

Budget details and staff recognition
The board said the budget had been on public display for nearly three weeks before the vote. The county thanked its fiscal staff for preparing the document; Bev Lentz and Susie Schout were singled out for their roles in pulling the budget together. The presenter emphasized the county used a zero-based budgeting approach rather than rolling over prior-year figures.

Votes at a glance
- Resolution 2025-14 (transfer certain items from debt fund to general fund for 2026): approved by voice vote.
- Resolution 2025-13 (sets county tax rates for calendar year 2026; general fund rate stated at 18.4 mills): approved by voice vote.
- Adoption of the 2026 county budget: approved by voice vote.
- Addendum to nursing contract (2.75% COLA for contract nurses; covers three nurses — one LPN and two RNs): approved by voice vote.

Nursing contract item
The board approved a contract addendum to grant a 2.75% cost-of-living adjustment to the county's contract nurses. The presentation said the county currently employs three contract nurses (one licensed practical nurse and two registered nurses) and noted the COLA aligns those wages with adjustments provided to rank-and-file employees.

What's next
Commissioners completed the listed year-end business and adjourned the meeting. No specific implementation timeline or effective dates for the budget or the nursing contract addendum were announced during the meeting.

Quotes from the meeting
"We do use a zero-based budgeting model, which means we start from the ground up," Tom said while explaining the budget process. "I would recommend approval of the 2026 budget as presented."