On November 23, Chenango County residents are welcome to be heard during the 2027 Tentative Budget Hearing starting at 5 p.m., in the Supervisor’s Chambers, located in the County Office Building, at 5 Court Street in Norwich. (Photo by Kelli Miller)

NORWICH – On November 23, the Chenango County Board of Supervisors will hold a public hearing on the 2027 tentative budget.

Chenango County residents are invited to give their opinions at the hearing, which will begin at 5 p.m. in the County Office Building, located at 5 Court Street in Norwich.

Copies of the tentative budget and exemption report can be obtained online at www.chenangocountyny.gov/251/Budget or from Clerk of the Board Sheri Howe in the Chenango County Office Building during normal business hours.

“The budget has been on the website since October, about a month, and we think for the conditions we face, that it is a fiscally appropriate budget,” said William Craine, Chenango County treasurer.

Craine explained the presentation online includes the last 15 years of increases in the tax rate, and the average for those years has been either .24 or .25 cents per $1,000.

“This is the lowest increase in eight years,” he added. “We've had others that were .21 or .22 or .23 cents.”

“Over the 15-year period, our taxes have increased by about 1.7% a year. Inflation in the same period is about 2.7% a year. Other than the one year, which we went above the tax cap, our increase would be smaller than anyone who is on an index pension like social security, smaller than their increase, and we try to be mindful of that,” said Craine.

He noted one of the factors that helped this budget succeed was the merger of the Department of Social Services (DSS) and the Area Agency on Aging (AAOA).

“That saved the tax papers of Chenango County about half a million dollars of real property taxes,” Craine continued. “Instead of having to raise $600,000 in taxes, we would have had to raise about $1.1 million, assuming we made no other changes.”

“And to my analysis of the merge, I don't think there has been any service hiccup at all, seniors are still receiving their meals and services from Office for the Aging, now the Department of Human Services.”

“That was a significant positive change that allowed us to streamline some of our operations and cut our costs,” Craine added.

Six financial budget precepts

The Board of Supervisors has established six precepts that provide guidance and direction for the development and execution of the county budget.

The first is to have a balanced budget using reasonable revenue and expense expectations. The second is to adhere to the tax cap other than in exigent circumstances. The third is to maintain a New York State Comptroller’s rating of “not in fiscal stress,” and the fourth is to remain debt-free.

The fifth is to maintain a minimum of $22 million in unassigned general fund surplus, meaning funds not otherwise earmarked. The unassigned surplus balance on December 31, 2025, was $34.5 million.

To account for inflation of 47% from January 1, 2012, through June 30, 2026, the county is increasing the minimum unassigned general fund surplus from $15 million, established in 2012, to $22 million as of December 31, 2026.

The sixth precept is that general fund surplus applied to the following year’s budget should not exceed $2 million, or less than 2% of the general and social services budgets, excluding Medicaid. This precept has been met, as no general fund surplus is being applied to the 2027 budget.

2027 tentative budget

The proposed tax levy increase is about $61,300 below the tax cap of 1.98%, or $611,071. Meeting the cap allows for state aid for “Raise the Age” costs.

The average tax rate increases by 19 cents per $1,000 of assessed value, or 1.2% from 2026, amounting to about $17.58 annually per average residence. Individual town and City of Norwich rates will vary depending on equalization rates and assessed value totals.

The 2027 budget includes more than $25.8 million in local costs for state-mandated programs.

No 2027 real property taxes have been raised to support the proposed building projects at 5 Court Street or the DPW facilities.

Taxable values are up more than $15.1 million to $1.947 billion.

The county remains debt-free, except for lease liabilities, and maintains a New York State Comptroller’s rating of “not in fiscal stress.”

The increase in interest rates on invested funds added to 2026 revenues.

The self-funded health plan has a 2027 cost increase of 12%. Due to COVID-related changes to the New York State retirement system, NYSLERS rates for 2026-27 have increased to approximately 22.6%.

All 2026 programs are continued in 2027.

Overall spending is up $8.11 million, or 6.69%, from the 2026 total of $121.3 million and up 49% from the 2015 total of $86.9 million, or about 3.7% per year. The county spending increase is driven by inflation, employer costs and changes in mandated programs.

Craine noted budgeted revenues are at robust levels and are very unpredictable. The county is particularly concerned about the effect of any economic downturn on sales tax receipts, although he is not expecting a downturn. To have any hope of meeting the tax cap in future years, sales tax revenues need to at least keep pace with U.S. inflation.

This is the fourth consecutive year without any application of general fund surplus toward reducing the budget. The county budget complies with its goal of applying less than 2% of the general and social services budgets, excluding Medicaid, to reduce the following year’s tax levy. Two percent equals about $2 million.

Other than legally overriding the tax cap in 2025 due to exigent circumstances, the county is fully aligned with its financial precepts.

About 32%, or $9.9 million, of the local real property tax levy of $31.2 million goes to support Medicaid.

Although Craine doesn't agree with property taxes supporting Medicaid, the practice is mandated by New York State, which is one of two states that operate with this formula.

The final American Rescue Plan Act (ARPA) report was officially certified by the federal government.

The county received a “clean” outside audit opinion for the year ending in 2025. The budget figures are subject to Board of Supervisors action or revision and adjustment until public filing on November 16, 2026.

Maximum salaries for board chairman and members

According to County Law, the maximum salaries that may be fixed and payable during the fiscal year are $17,104 for each of the 23 members of the Board of Supervisors and $55,860 for the chairman.

2027 tentative budget appropriations

The tentative budget includes $200,556 for culture and recreation; $30,779,756 for economic assistance; $1,285,000 for education; $15,768,399 for fringe benefits; $13,365,941 for general government; and $15,132,633 for health.

It also includes $5,007,532.02 for home and community services; $21,983,617 for public safety; and $25,982,568 for transportation. No appropriation is listed for debt service.

Total appropriations are $129,506,006 Figures are subject to minor changes because of clerical errors and board action.