$267 million tentative Cattaraugus County budget carries tax levy increase, cuts property tax rates

By RICK MILLER

Olean Star

LITTLE VALLEY — A tentative Cattaraugus County budget of $267,084,372 was introduced Wednesday by County Administrator and budget officer Kelly J. Reed.

The budget’s total expenditures are up $5.7 million or 2% over the 2026 budget. 

While the tax levy is up $1.5 million or 2.5%, it meets the state’s 2% tax cap law, Reed said. The full value tax rate of $7.69 is down 46 cents or 5.6%. The taxable value tax rate of $11.11 is down 36 cents or 3.1%.

That’s good news to taxpayers and county lawmakers planning to seek re-election in November 2027.

The tentative budget is structurally balanced and does not rely on the county’s fund balance to reduce taxes, Reed emphasized. The current budget approved in November 2026 did not tap the surplus either.

Reed said at 27%, state and federal aid are the largest sources of revenue for the county, followed by real property tax, 24%, sales tax, 22% and interfund revenues, 17%. 

Unfunded mandates from the state and national governments remain a financial burden on the county, and which it has limited discretion or control, Reed said. 

The impact on the tax levy of these mandates is just over $49 million, up $473,687, just under 1 percent, over 2026. The mandated spending represents 79% of the county tax levy, leaving just over 20% to pay for local programs and services, Reed said.

She highlighted some of the decreases in the tax levy impact of the mandates: a $874,450 drop or 24% in the Public Assistance Safety Net to $2.7 million; Child Welfare/Prevention, a $340,711 drop, or 26.3%; a $54,550 decrease in Community College costs, or 1.8% and the jail’s Medication Assisted Treatment Program, a $198,421 drop, or 1.6% off the levy, and Indigent Defense, where a $88,433 drop, or 3.2% is projected.

Included in the budget is the county’s 2027 Capital Infrastructure Improvement Plan, which projects a $34 million investment in county roads, bridges, culverts and building improvement projects. 

The plan calls for using $18.6 million in available funds and $16.1 million in new funding. The budget calls for an increase of $908,253 in debt service costs.

The annual allotment to the Olean Municipal Airport calls for $95,000 to be paid to the city for ongoing projects — including local matching shares. The city had requested $200,000 in the 2027 budget.

The city has received the $95,000 amount since it got $178,841 in the 2025 budget.

The biggest change in the budget appears to stem from the decision last year to wind down the health department’s home health care program. The department contributed to a $4.2 million decrease in appropriations, the largest of any program.

The health department discharged its last home health care patient last month. Its census used to be in the 300 range and there were more than 20 nurses in the program.

The budget also abolishes 30 positions, mostly full-time. Only three of the positions are currently filled. Two of the filled positions are Public Works dispatchers and the other is a home health aide. 

No new positions are proposed in the budget.

Legislature committees will begin their review of  the tentative budget on Nov. 16. 

The Finance Committee will meet at 4 p.m. Nov. 18 to review the other committee actions. The full legislature will meet immediately afterward to approve the budget.

The tentative 2027 town and city tax rates were also released with the tentative budget. The tentative 2027 tax rate and percent increase or decrease are:
 

Allegany — $12.93, -1.05

Ashford — $7.68, -5.64%

Carrollton — $16.01, 10.1%

Coldspring — $7.68, -5.64%

Conewango — $25.61, 29%

Dayton – $9.43, 0.25%

East Otto – $7.68, -5.6%

Ellicottville — $14.35, -5.71%

Farmersville — $7.68, -5.64%

Franklinville — $7.69, -5.57%

Freedom — $8.35, 0.52%

Great Valley — $7.68, -5.64%

Hinsdale — $13.48, -0.66%

Humphrey — $13.97, 1.22%

Ischua — $17.87, 31.66%

Leon — $13.25, 4.11%

Little Valley — $20.77, 2.13%

Lyndon — $13.48, 0.98%

Machias — $8.44 -4.61%

Mansfield — $7.68, -28.28%

Napoli — $7.68, -5.64%

New Albion — $7.68, -5.55%

Olean (City) — $12.01, 4.7%

Olean (Town) — $15.37, -5.63%

Otto — $7.68, -5.61%

Perrysburg — $7.68, -5.64%

Persia — $7.68, -5.64%

Portville —$14.78, 1.67%

Randolph — $16.70, 1.54%

Red House — $7.68, -5.64%

Salamanca (City) — $78.92, 6.94%

Salamanca (Town) — $17.46, 30.85%

South Valley — $17.07, 0.65%

Yorkshire — $85.41, 15.39%