Overview
Tioga County's adopted 2026 budget appropriates $109,596,570, up 6.10% from the 2025 adopted $103,292,734. The General Fund accounts for $96,579,978 of it. The county tax levy rises 2.09% to $27,450,883 — within the state tax cap for the 14th consecutive year, per the Administrator's letter — and the combined composite tax rate is $6.64 per $1,000, so a home assessed at $100,000 pays about $664 in county tax. The budget also estimates $7,380,000 in sales tax shared with towns and villages.
Source: Tioga County 2026 Adopted Budget.
At a glance — adopted budget 2026
Source: Tioga County 2026 Adopted Budget.
Headline budget
Budget Summary, 2026 ADOPTED vs 2025 ADOPTED. The printed total is $109,596,570; see the basis notice for the $1 differences.
| Total appropriations, 2026 adopted | $109,596,570 |
| Total appropriations, 2025 adopted | $103,292,734 |
| Increase over 2025 | $6,303,836 (6.10%) |
| Estimated revenues, 2026 adopted | $73,345,753 |
| Applied surplus | $8,799,933 |
| Real property taxes | $27,450,883 |
| Tentative (proposed) total — not adopted | $109,542,645 |
Source: Tioga County 2026 Adopted Budget.
Breakdown by fund (appropriations)
Appropriations by fund, 2026 adopted, from the Budget Summary. The lines sum to $109,596,571 — $1 above the printed total (see basis notice).
| General Fund (A) | $96,579,978 |
| Employment (CD) | $279,783 |
| Liability Insurance (CI) | $1,009,248 |
| County Road (D) | $2,904,579 |
| Road Machinery (DM) | $946,291 |
| Capital (H) | $6,777,772 |
| Workers' Compensation (S) | $1,098,920 |
| Total appropriations (as printed) | $109,596,570 |
General Fund detail: 2026 adopted $96,579,978 vs 2025 adopted $92,299,650 (+$4,280,328, +4.64%). The Administrator's letter notes state-mandated programs now represent over 113% of the county tax cap, and that the county retains a “not in fiscal stress” designation from the State Comptroller. The county seat is the Village of Owego (County Administrator's office, 56 Main Street).
Source: Tioga County 2026 Adopted Budget.
Elected officials
As named in the 2026 Adopted Budget (Administrator's letter and recognition list).
| Legislative Chair | Martha Sauerbrey |
| County Administrator & Budget Officer | Jackson D. Bailey, II |
| Legislative Clerk | Cathy Haskell |
| County Treasurer | James McFadden |
Source: Tioga County 2026 Adopted Budget.
Sources & notes
- Only source used: Tioga County, 2026 Adopted Budget (Resolutions 481-25 and 484-25, December 9, 2025). 2026 Adopted Budget.
- Sum checks: fund lines sum to $109,596,571 ($1 above printed total); revenue side sums to $109,596,569 ($1 below); both $1 differences are disclosed on-page, not adjusted.
- What is not claimed: the tentative $109,542,645 figure is labeled proposed; IDA/LDC budgets and Tioga County, Pennsylvania, were not used.
- Jurisdiction palette: No verified New York jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.