Budget

Message from the County Manager – 2026 Adopted Budget

FROM: L. Matthew Landers, County Manager/Budget Officer

DATE: 2026

As Genesee County Manager, I am pleased to present the 2026 adopted budget. This budget ensures efficient and responsible funding for County government while making key investments necessary to continue delivering high-quality services to our residents. The adopted budget remains well under the New York State (NYS) tax cap, despite addressing numerous expensive state mandates over which the County has little control.

Crafting a balanced 2026 budget presented significant challenges, particularly with a $5 million deficit that emerged after receiving budget requests from all Department Heads. This deficit was eliminated through the diligent work of the Manager’s Office staff, who collaborated with each department to identify additional efficiencies and cost savings, with support from the Treasurer’s Office. These efforts helped deliver my sixth adopted budget as County Manager. Thanks to this hard work, the budget stays under the tax cap while meeting the needs of Genesee County residents.

To meet the challenge of keeping the net County support flat in the 2026 budget, departments were encouraged to think innovatively and find cost-effective solutions. Despite increases in New York State Retirement rates, health insurance premiums, inflation and rising vendor contracts, I am pleased that the majority of departments held the line on spending. The County is raising the levy 40%, or $439,254 lower than the allowable NYS levy increase.

Infrastructure and Capital Investments

A recurring theme in previous budget messages has been the significant infrastructure challenges facing Genesee County. While we still face challenges such as Phase 3 of the water system, with an estimated cost of $150+ million, there have been notable successes. In 2024, we opened the new County Jail, marking the largest capital project in the County’s history. This facility now houses female inmates and provides a safer, more efficient environment for both inmates and correction officers. Additionally, the County completed its county-wide broadband project, connecting every address point to high-speed internet.

Nearing completion is the renovation of the front half of the Engine House building, which will house staff from the Public Defender’s Office and District Attorney’s Office. This multi-million-dollar renovation was partially funded by NYS grants and includes the installation of a much-needed ADA-accessible elevator. Planned upgrades in 2026 also include the Animal Shelter and the Holland Land Office Museum. Reserve funds have already been set aside to cover both capital projects beginning in 2026.

2026 Budget Highlights

The adopted 2026 All Funds budget totals $205,460,943, which is $15,045,744 more than the 2025 adopted budget. The 2026 adopted General Fund (operating) budget totals $155,157,398, reflecting a $9,920,062 increase from 2025.

Key cost increases include:

$1.7 million in medical and pharmacy costs for the County’s self-insurance plan
$1.2 million for operational costs of the new County Jail (excluding medical and retirement)
$850,000 increase in NYS Retirement contributions
$400,000 for Sheriff’s Office operational costs (excluding medical and retirement)
$450,000 for Mental Health Department operational costs (excluding medical and retirement)
$300,000 for IT maintenance cost increases
$200,000 for sales tax distribution cost increases

The County also benefited from a $3.7 million one-time surplus from the closure of the County Jail project, which must legally be directed toward jail debt payments. This allowed annual capital projects to be funded without relying on the dedicated 1% sales tax.

The adopted budget includes a 2.00% increase in the property tax levy, totaling $34,303,354. For the median residential household assessed at $171,000, this represents a $24.46 increase. The average County property tax rate will decrease by 3.56%, resulting in a net decrease of $46.17 for households without an assessment change.

The adopted budget includes $3,000,000 of unappropriated fund balance, an increase of $500,000 from the 2025 adopted budget.

The County continues its annual $1 million commitment to roads and bridges infrastructure, addressing decades of deferred maintenance.

Strategic workforce investments continue, particularly in public safety. Two new Deputy Sheriff positions will reduce operational disruptions caused by turnover. The Jail is also converting three Correction Officer positions to Senior Correction Officer positions to ensure leadership coverage on every shift.

The County is also investing in a newly created Housing Development Officer position recommended through the Genesee 2050 Comprehensive Plan. This role will strengthen housing opportunities countywide and explore participation in a regional land bank.

The adopted budget continues funding for local ambulance providers, stabilizing emergency medical response services while avoiding the need for County-run EMS operations.

Budget Challenges

Ongoing challenges include rising wages, health care and retirement costs, state mandates, jail operations, and water infrastructure demands.

NYS Retirement Costs: An 11% average increase, totaling $850,000
Health Insurance Costs: 18% increase, approximately $1.7 million
Wage Increases: Necessary to recruit and retain qualified employees
State Mandates: Approximately 99% of the property tax levy funds are mandated programs
County Jail: $3.5 million in annual debt service plus $1.5 million in operational increases
Water System Phases 2–4: $25+ million nearing completion, with $150+ million Phase 3 in development
Federal and State Impacts: Approximately $200,000 impact to Social Services in 2026

County Responses to Budget Challenges

$3,000,000 in fund balance utilization
$1,047,000 in reserve utilization for Medical Fund stabilization
2.00% property tax levy increase within NYS tax cap limits
$600,000 in increased interest earnings
Comprehensive line-by-line budget reviews and interdepartmental resource sharing

In Closing

The adopted budget reflects a responsible and balanced approach to meeting Genesee County’s needs while recognizing impacts on residents and businesses.

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

Landers signature.png

L. Matthew Landers

2026 Adopted Budget Book(PDF, 5MB)