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Lincoln County adopts 2026 budget, certifies 5.5% levy increase
Summary
The Lincoln County Board adopted the 2026 budget and certified a 5.5% levy increase (Resolution No. 42-2025), approving fund-level revenues and expenditures including a total levy of $6,829,111 and budgeted county revenues of $3,542,368.
The Lincoln County Board of Commissioners on Dec. 16 adopted the county 2026 budget and certified a 5.5% increase in the certified levy for 2026, passing Resolution No. 42-2025.
Tami Nelson, Lincoln County financial accountant, presented the proposed budget and noted revenue changes tied to law enforcement contract amounts and the addition of a parks department mower. Nelsons materials list total county revenues of $3,542,368 and a total budget of $6,769,111; the resulting total levy and assessments are shown as $6,829,111. Nelson told the board the proposed 6% levy would likely cover proposed wage increases, but the board amended the motion to a 5.5% increase after discussion about wind tower receipts.
The adopted budget includes Fund 03 (Road & Bridge) revenues of $7,534,583 with expenditures of $9,033,734 and a Road & Bridge levy component of $1,499,151; Human Services is shown with revenues/expenditures of $1,226,205. Debt service entries include a 2020A Broadband line of $742,800 and a debt service levy item of $419,140. The boards resolution states: "The detail of the County Budget is on file in the County Auditor Office, Lincoln County Courthouse." (Resolution No. 42-2025.)
The board voted in favor of the levy motion (minutes record "All (4) voted in favor"). The county will publish the budget details and keep the full budget on file with the Auditor-Treasurer.
