Overview
Within Book 2, the three adopted district budgets total $22,234,788: the Niagara County Water District at $13,431,167, Sewer District #1 at $7,938,324, and the Refuse Disposal District at $865,297. Separately, the Legislature levied a county-wide real property tax of $96,934,435 to meet the appropriations of the full county budget (Book 1 + Book 2); that levy figure is reported here because it appears in Book 2's levy resolution, but the appropriations it funds are not on this page.
At a glance — adopted budget 2026 — Book 2 funds only
Adopted district budgets (Book 2)
Each district budget was adopted by separate resolution on December 9, 2025, after December 2, 2025 public hearings in Legislative Chambers, Lockport. The three sum exactly to the Book 2 district subtotal.
| Niagara County Water District | $13,431,167 |
| Niagara County Sewer District #1 | $7,938,324 |
| Refuse Disposal District | $865,297 |
| Total — three districts | $22,234,788 |
Source: Niagara County 2026 Adopted Budget, Book 2, Resolutions B-05-25, B-06-25, B-07-25.
Tax levies in the Book 2 levy resolution
The December 9, 2025 levy resolution (B-10-25) levied the following taxes. The county-wide levy funds the full county budget, not just Book 2; the district levies fund their districts.
| County-wide (all taxable property in the county) | $96,934,435 |
| Sewer District #1 area | $3,602,202 |
| Water District area | $5,812,201 |
| Refuse Disposal District area | $735,417 |
Note: the district levies are smaller than the district budgets because district budgets are also funded from other district revenues (for example, the Water District's budget summary shows the $5,812,201 levy alongside $7,618,966 of other funding).
Source: Niagara County 2026 Adopted Budget, Book 2, Resolution B-10-25.
Debt and reserves in Book 2
Book 2's debt schedule and special-reserves table (as of September 30, 2025) give the following outstanding amounts.
| General Fund bonds outstanding (due 2026: $3,902,579) | $24,320,064 |
| Water District bonds outstanding (due 2026: $1,820,000) | $18,845,000 |
| Sewer District bonds outstanding (due 2026: $95,000) | $860,000 |
| Refuse District bonds outstanding (due 2026: $265,000) | $3,825,000 |
| Water Fund capital reserve | $7,664,994 |
| General Fund capital reserve | $1,690,408 |
| General Fund debt reserve | $2,960,494 |
Source: Niagara County 2026 Adopted Budget, Book 2, Debt Schedule and Special Reserves.
Elected officials
| County Manager | Richard E. Updegrove |
| Budget Director | Daniel Huntington |
Sources & notes
- Only source used: Niagara County, 2026 Adopted Budget, Book 2 of 2. 2026 Adopted Budget, Book 2 of 2 (PDF).
- Sum checks: district budgets exact ($13,431,167 + $7,938,324 + $865,297 = $22,234,788); the refuse budget figure is corroborated by the district's budget summary in the same volume, not only by the scanned resolution.
- What is not claimed: no county-wide appropriations total and no General Fund figure appear on this page, because Book 1 was not retrieved; the $96,934,435 county-wide levy must not be mistaken for a budget total. The grant-fund and county-road-fund detail in Book 2 is not summarized here beyond the district budgets and the debt/reserves tables.
- Jurisdiction palette: no verified Niagara County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.