The Cayuga County Legislature approved a slate of year-end budget and tax resolutions Thursday, Dec. 11, finalizing levies, relevies and administrative actions necessary to close out the 2025 fiscal year and implement the county’s 2026 financial framework.
The resolutions, primarily advanced through the Ways and Means Committee, followed adoption of the county’s 2026 budget earlier in the week and included routine but required actions affecting towns, villages, school districts and special districts countywide.
Among the actions approved were resolutions directing the levy of taxes for town and fire district budgets for the 2026 tax year, the levy of county taxes against the City of Auburn, and the extension of tax levies and rates by the Director of Real Property Tax Services. Legislators also authorized the relevy of delinquent school and village taxes and the placement of unpaid water and sewer charges onto county tax bills.
The Legislature approved the relevy of more than $3.2 million in returned school taxes across multiple districts, including Moravia, Cato-Meridian, Port Byron and Southern Cayuga, with a 7% penalty added in accordance with state law. Returned village taxes totaling more than $158,000 were also authorized for placement on tax rolls.
Legislators further approved the relevy of unpaid water and sewer bills totaling more than $334,000 from several towns and the Cayuga County Sewer and Water Authority.
In administrative budget actions, the Legislature authorized a one-year renewal of the county’s Civil Service and Human Resources software agreement with Power DMS, Inc., doing business as NEOGOV, at a cost of $7,035, a budgeted 2026 expense.
The Legislature also approved a resolution authorizing the abolishment of vacant positions within Human Resources and Civil Service position control files. The resolution cited budgetary reductions included in the adopted 2026 county budget and applies only to positions that were vacant at the time of action.
Several Ways and Means resolutions had been tabled at prior meetings pending final adoption of the county budget and were brought forward Thursday following revisions by county staff. A resolution authorizing year-end accrual adjustments to the 2025 operating budget was pulled at the committee level and was not acted upon.
In addition, the Legislature approved a resolution terminating the county’s intermunicipal agreement related to the CNYNET broadband project, following the State of New York’s cancellation of the associated regional grant.
The Legislature’s next meeting is scheduled for Jan. 27, 2026.

