Budget

2027 Budget Adoption Schedule


Date and Time	Budget Activity	Meeting and Location
Wednesday, September 2 Approximately 5:30 p.m.	Budget discussion to establish goals and guidelines for drafting the 2027 Budget.	Conference Session following the Ways and Means Committee meeting Legislature Conference Room
Friday, September 4	Deadline for departments to submit budget requests to the County Manager.
September 8–30	Final review of department and agency budgets by the County Manager. Meetings will be scheduled between the County Manager and department heads to discuss budget and staffing requests.
Wednesday, October 7 Approximately 5:30 p.m.	The County Manager provides a budget update and summary of major issues.	Conference Session following the Ways and Means Committee meeting Legislature Conference Room
Week of October 12	The County Manager files the Recommended Budget with the Clerk of the Legislature and releases budget information to the media.
Wednesday, October 14 Approximately 4:30 p.m.	The Legislature meets with selected departments, if needed, to discuss departmental budgets.	Conference Session before the Legislature meeting Legislature Conference Room
Wednesday, October 21 Approximately 5:30 p.m.	The County Manager provides an overview of the Recommended Budget to the Legislature.	Conference Session following the Ways and Means Committee meeting Legislature Conference Room
Wednesday, November 4 5:30 p.m.	Public hearing on the County Manager’s Recommended Budget.	Courthouse Chambers
Tuesday, November 10 4:30 p.m.	The Legislature considers feedback received during the public hearing and makes further recommendations.	Conference Session before the Legislature meeting; may continue after the meeting Legislature Conference Room
Wednesday, November 18 Approximately 4:30 p.m.	The Ways and Means Committee reviews the budget and considers referral to the full Legislature.	Ways and Means Committee meeting Courthouse Conference Room
Monday, November 23 5:30 p.m.	The Legislature considers adoption of the 2027 Budget.	Legislature meeting

Genesee County 2026 Adopted Budget

Review the Genesee County 2026 adopted budget, budget highlights, capital investments, program budgets and previous adopted budget documents.

Message from the County Manager

From: L. Matthew Landers, County Manager and Budget Officer
Year: 2026

As Genesee County Manager, I am pleased to present the 2026 adopted budget. This budget provides responsible funding for County government while supporting the programs, services and infrastructure our residents depend on.

The adopted budget remains below the New York State property tax cap while addressing state mandates, higher operating costs and other expenses that are largely outside the County's control.

Developing a balanced 2026 budget presented significant challenges. Initial requests from County departments created a projected $5 million deficit. The County Manager's Office worked with each department, with support from the Treasurer's Office, to identify efficiencies, reduce costs and eliminate the projected deficit.

Departments were asked to hold net County support flat and identify cost-effective ways to continue delivering services. Most departments limited spending growth despite increases in New York State retirement contributions, health insurance costs, inflation and vendor contracts.

Infrastructure and Capital Investments

Genesee County continues to address major infrastructure needs, including future phases of the County water system. Phase 3 is estimated to cost more than $150 million.

Recent and planned capital investments include:

County Jail: The new Genesee County Jail opened in 2024 as the largest capital project in County history. The facility houses male and female inmates and provides a safer, more efficient environment for inmates and correction officers.
Countywide broadband: The County completed its broadband project, connecting address points throughout Genesee County to high-speed internet service.
Engine House: Renovations to the front portion of the building are nearing completion. The renovated space will house the Public Defender's Office and District Attorney's Office and includes an accessible elevator.
Animal Shelter: Capital improvements are planned to begin in 2026 using previously established reserve funds.
Holland Land Office Museum: Capital improvements are planned to begin in 2026 using previously established reserve funds.

2026 Budget Highlights

All Funds budget: $205,460,943, an increase of $15,045,744 from the 2025 adopted budget
General Fund operating budget: $155,157,398, an increase of $9,920,062 from 2025
Property tax levy: $34,303,354, a 2% increase
Fund balance used: $3,000,000, an increase of $500,000 from the 2025 adopted budget
Annual roads and bridges investment: $1,000,000

Major Cost Increases

$1.7 million for medical and pharmacy costs in the County's self-insurance plan
$1.2 million for new County Jail operating costs, excluding medical and retirement expenses
$850,000 for increased New York State retirement contributions
$450,000 for Mental Health Department operating costs, excluding medical and retirement expenses
$400,000 for Sheriff's Office operating costs, excluding medical and retirement expenses
$300,000 for information technology maintenance cost increases
$200,000 for increased sales tax distribution costs

The County received a one-time $3.7 million surplus when the County Jail project closed. State law requires these funds to be used for jail debt payments. This allowed annual capital projects to be funded without using the dedicated 1% sales tax.

Property Tax Impact

The 2026 adopted budget includes a 2% increase in the property tax levy, bringing the total levy to $34,303,354.

For a median residential property assessed at $171,000, the levy increase represents an estimated increase of $24.46. The average County property tax rate is expected to decrease by 3.56%, resulting in an estimated net decrease of $46.17 for properties without an assessment change.

Public Safety and Workforce Investments

Two new Deputy Sheriff positions to reduce operational disruptions caused by staff turnover
Conversion of three Correction Officer positions to Senior Correction Officer positions to provide leadership coverage on every shift
Continued funding for local ambulance providers to support emergency medical response without creating a County-operated emergency medical services system

Housing Development

The budget funds a new Housing Development Officer position recommended through the Genesee 2050 Comprehensive Plan. This position will support housing development throughout Genesee County and evaluate possible participation in a regional land bank.

Budget Challenges

New York State retirement costs: An average increase of 11%, totaling approximately $850,000
Health insurance costs: An increase of 18%, totaling approximately $1.7 million
Employee wages: Continued pressure to offer competitive pay and retain qualified employees
State mandates: Approximately 99% of the property tax levy supports mandated programs
County Jail: Approximately $3.5 million in annual debt service and $1.5 million in increased operating costs
County water system: More than $25 million in work nearing completion for Phases 2 through 4, with the more than $150 million Phase 3 project in development
Federal and state impacts: An estimated $200,000 impact to Social Services in 2026

County Responses to Budget Challenges

$3,000,000 in fund balance use
$1,047,000 in reserve funds to stabilize the Medical Fund
A 2% property tax levy increase within New York State tax cap limits
$600,000 in additional interest earnings
Detailed line-by-line budget reviews
Increased sharing of staff and resources among County departments

Closing Message

The 2026 adopted budget reflects a responsible and balanced approach to meeting Genesee County's needs while considering the financial impact on residents and businesses.

Special thanks are extended to Vicky Muckle, Tammi Ferringer and Kevin Andrews for their dedication and expertise throughout the budget process. I also thank the Genesee County Legislature and Chairwoman Stein for their guidance and support.

Signature of L. Matthew Landers — L. Matthew Landers, Genesee County Manager and Budget Officer

2026 Adopted Budget Video

View the 2026 Adopted Budget Book (PDF)(PDF, 5MB)

2026 Program Budgets

View detailed 2026 budget information for individual Genesee County departments, programs and operating funds.

Previous Genesee County Adopted Budgets

View adopted Genesee County budget books from previous years.