The Chautauqua County Legislature has passed a $309.7 million budget that includes a 54-cents per thousand decrease in the tax rate.
Jamestown Legislator Fred Larson proposed an amendment to the budget to take another $2 million from the unassigned fund balance. He said his amendment would lower the real property tax levy from $74,961,000 to $72,961,000 and lower the full value tax rate from $6.17 per $1,000 of assessed value to $6.00.
Larson said the unassigned fund balance is a “slush fund,” “Why is it a slush fund? Because the $35 million or so in our unassigned fund balance can be used for anything. So, it’s not a reserve for capital. It’s not a reserve for building improvements. It’s nothing. That $35 million can be used for anything. Some of it was used tonight in resolutions we unanimously approved.”
Republican Legislator Fred Johnson said he was “sorely tempted” to support the amendment, “One, I’m not for a increase in spending. And two, the subject of the fund balance.. $35 or $36 million to me, is something I’d like to discuss more at length and in depth going forward, because Legislator Larson is right. This money does belong to the taxpayers. And right now, I do not understand why the fund balance is as big as it is.”
The amendment failed along party lines with only the Democrats voting yes.
On the budget as it was proposed, Legislator Terry Niebel said he’s concerned about how the reductions in the federal budget could affect Chautauqua County in addition to other expenses, “The State Comptroller is forecasting a potential $34.3 billion deficit over the next three years. That’s from an August 2025 press release by the State Comptroller’s Office. And again, we don’t know what effect state reductions might have on Chautauqua County. The county safety net program could be underfunded next year by as much as three to $4 million”
Niebel also said he’s concerned about the costs for proposed upgrades to the County Jail. In May 2025, the legislature heard a presentation from Labella Associates and Justice Planners that recommended a $120 million renovation of the County Jail, which has portions that were built in 1939.
The budget passed along party lines with all five Democrats voting no.


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