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Commissioners narrowly approve process to develop PILOT application
Summary
On March 17, 2026, Lincoln County commissioners voted 13–11 to recommend creating a formal application process for the county’s PILOT (payment-in-lieu-of-taxes) program and to have a lawyer adapt the application to county needs.
Lincoln County’s Board of Commissioners voted 13–11 on March 17 to recommend the creation of a formal application process for the county’s Payment In Lieu Of Taxes (PILOT) program.
The motion was introduced by Commissioner Jennie Roles-Walter and seconded by Commissioner Glen Douglas. Commissioner Rogers entered the meeting during discussion. The board’s roll-call vote recorded 13 votes in favor and 11 opposed. The board directed that an attorney adapt the draft application to Lincoln County’s needs.
The recommendation does not itself enact a PILOT agreement or obligate the county to provide tax relief; it is a directive to develop a standardized application and accompanying procedures. Proponents said a written process would provide consistency for applicants and legal clarity; opponents raised concerns about the terms and potential fiscal impacts (votes against were recorded as part of the roll call). The transcript does not specify proposed program terms, eligible projects, or funding sources.
Next steps recorded in the meeting minutes: the county will have a lawyer adapt the application for Lincoln County and return the matter to the appropriate committee or future meeting for further consideration and potential formal action.
