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Preliminary levy up 5.57% as county staff propose budget edits; $2M in unallocated capital remains

Lincoln County Board of Commissioners · November 18, 2025
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Summary

Financial Accountant Tami Nelson presented budget changes that left a preliminary levy increase of 5.57%, reductions to sheriff overtime and ARMER radio spending, and about $2 million in unassigned capital improvement funds; the final levy will be set in December.

At the Nov. 18 meeting, Lincoln County Financial Accountant Tami Nelson reviewed recent changes to the 2026 county budget that produced a preliminary levy increase of 5.57%. Nelson said the Sheriff’s budget was reduced by $30,000 by cutting overtime and prisoner care; the ARMER budget was reduced by $55,000 by applying one‑time safety dollars for radios; the highway budget was reduced $100,000 for a parking lot (to be taken from capital improvement if the project proceeds), and the Park budget was reduced $50,000.

Nelson reported the capital improvement account holds approximately $2,000,000 that remains unallocated, and that the county has a broadband debt balance available for early payoff (amount not specified in the minutes). She said the final levy must be approved at the board’s last meeting in December.