The Lincoln County Commissioners held a public hearing at 11 a.m. Monday on a proposed budget that calls for less property tax than a year ago, but only the county’s budget accountant person spoke.

The commissioners approved the $20.1 million budget for the 2026-27 fiscal year. The property tax is the primary funding source for the county’s budget, which includes the costs of roads, law enforcement, motor vehicle licenses, weed control, treasurer and other services.

The tax call will be nearly $500,000 less than a year ago. The mil levy rate will decrease from .31 to .28, according to budget documents.

The total valuation of property in the county amounts to $7.2 billion this year, which is an increase of $5.4 million (8.11%) from the total taxable valuation of $6.63 billion a year ago, accountant Susan Maline said.  

“We are thankful we were able to hold the line,” Commissioner Chairman Kent Weems said.

County employees will receive a 5.4 % cost of living adjustment, effective immediately, and the county pays the majority of the cost of health insurance for employees.

Commissioner Chris Bruns noted that county departments did not spend all their budgeted money last year, allowing funds to be carried over into this fiscal year. He thanked them for their frugalness.

in a budget message signed by the five commissioners, they noted that some expenses, over which the county has little to no control, continue to increase. Health/dental insurance went up 14.65% this year. Also, property/ liability/work comp insurance, fuel, heavy equipment, vehicles, road projects and court costs present a challenge to the budget.

Commissioner Joe Hewgley pointed out the importance of the county’s inheritance tax fund, which pays for special costs that would otherwise be charged to property taxpayers. He encouraged the state not to eliminate or reduce inheritance tax funds. Also, Hewgley pointed out that the state requires the county to pay $1 million in guardian ad litem fees for children in need, an expense that adds to the costs, and one which taxpayers might not think would be charged to the county.

Unfunded mandates for guardian ad litem fees have increased by 20% since 2023-24, according to the budget message.

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