Harney County Court adopts $57.8 million 2026–27 budget and affirms permanent tax rate

Harney County Court approved its fiscal year 2026–27 budget and ratified a permanent property tax rate during a public hearing on June 25.

The court adopted Resolution 2026-20 to make appropriations for the coming fiscal year with a total budget of $57,813,441. At the same meeting the court approved Resolution 2026-9, imposing and categorizing property taxes for 2026–2027 and confirming a permanent tax rate of $4.5016 per $1,000 of assessed value. Both measures passed with no opposition; Commissioner Frank recorded his affirmative vote via Zoom.

Why it matters: The budget sets department appropriations and carries policy signals about staffing levels and fund management for the next fiscal year. Officials said the county’s beginning fund balance estimate used in the budget was $825,000, and that a recently received federal Payment in Lieu of Taxes (PILT) — discussed as about $1.473 million in staff remarks — will raise the beginning balance to roughly $1.0 million once entered into county reports.

During discussion, budget committee member Doug Fur and county staff reviewed several line‑item changes that produced modest cost increases for the current year. Staff explained a justice court office assistant was hired at a higher grade than originally budgeted because of qualifications; the remainder-of-year cost for that position was described in the meeting as approximately $1,930. Two new road-department hires (added after obtaining commercial driver licenses) were shown as a combined annual increase of $3,710. County staff also described standardizing landfill attendant pay by placing attendants onto a formal county pay grade, a change that affects each landfill fund separately.

Officials addressed earlier reporting problems with the LB‑1 budget outputs and described steps taken to correct those reports. County staff said they used an AI-assisted process to parse the budget document and verify spreadsheet totals against the printed budget; Harney County Treasurer Heene stated for the record, "There was no misappropriation of funds," while the court said it is working with Tyler Technologies to fix reporting issues so future LB‑1 reports run correctly.

The court also revised the title of fund 243 from "predator control" to "wildlife services" to better reflect the purpose of those appropriations; the change was included in Resolution 2026-20.

Votes at a glance: Resolution 2026-9 (imposing 2026–2027 taxes; permanent rate $4.5016 per $1,000) — approved, unanimous voice vote (Commissioner Frank "I" via Zoom). Resolution 2026-20 (adopt FY2026–27 budget, total $57,813,441; rename fund 243 to "wildlife services") — approved, unanimous voice vote (Commissioner Frank "I" via Zoom).

What’s next: Staff will enter the PILT payment and finalize LB‑1 reporting updates; the court discussed options for collecting remaining signatures and the clerk will advise whether digital signatures or an in-person signature are required. The county will post the finalized budget and related materials in the clerk’s office and online for public review.

Sources: Public hearing, Harney County Court, June 25, 2026.