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Preliminary 2026–27 Lincoln County budget shows lower property tax request; centrally assessed values pending
Summary
County finance staff presented a preliminary budget showing a roughly $633,000 reduction in the county property-tax request, driven largely by a $533,000 drop in the general fund; staff cautioned centrally assessed valuations are pending and could change final rates.
Susan Moline, CPA, presented the preliminary Lincoln County budget and told commissioners the county’s total tax requirement fell by about $633,000 compared with the prior year. Much of that decline was attributable to a roughly $533,000 drop in the general fund request, with an additional $100,000 reduction in the road bond fund line. "The total tax requirement went down this year by about 633,000," she said.
Staff cautioned the preliminary figures did not yet include updated centrally assessed values (railroad, utilities), which typically arrive from state departments and could change the tax rate slightly. The preliminary property-tax rate estimate fell roughly 9% (from 31.07¢ to about 28.23¢) at the current estimated valuation; staff said allowable exceptions and growth-value adjustments could be applied to align the tax-request authority before final adoption.
Commissioners discussed transfers made last year (including about $1,000,000 moved into roads) and higher delinquent-tax collections after an earlier mailing of notices. The board also discussed rising guardian ad litem fees and proposed lines to handle recurring animal-shelter veterinary expenses in the sheriff’s budget for timelier responses.
