During the Jan. 28 meeting of the Chautauqua County Legislature, two resolutions; Resolution 18�’26 (the “Affordability Act of 2026”) and Resolution 19�’26 (Amend Senior Real Property Tax Exemption) were brought directly to the floor without having gone through the Legislature’s required committee process.

Because neither item was submitted through the proper channels and neither qualified as an emergency resolution, the Legislature appropriately voted to refer both resolutions to committee. This action was not a rejection of affordability measures nor senior tax relief; it was simply the correct step to ensure responsible review, transparency, and full understanding of the financial impact.

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Committee review is not optional, it’s responsible governance. The Legislature’s committee system exists to ensure all resolutions:

— Receive fiscal analysis from the Finance and Budget Departments.

— Comply with state law and procedural requirements.

— Allow for public discussion and transparency.

— Incorporate input from affected departments and municipalities.

Resolutions 18�’26 and 19�’26 propose substantial financial actions that cannot — and should not — be approved without proper analysis. They involve:

— Using $2 million from the unappropriated fund balance,

— Altering the 2027 County property tax levy,

— Increasing the senior citizen exemption income limit, and

— Seeking State Home Rule legislation to reduce the County sales tax and change revenue distribution to local governments.

These actions impact not only the County budget but also the budgets of all cities, towns, and villages. They require careful review.

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Resolution 19�’26, the senior property tax exemption, proposes raising the income eligibility limit for the senior citizens’ partial property tax exemption from $30,000 to $38,000 effective March 1, 2026.

Every member of the Legislature recognizes the financial pressures seniors face, especially those living on fixed incomes who wish to remain in their homes. That is precisely why this proposal needs to be evaluated with a full fiscal impact analysis.

The County’s budget process begins in June and spans several months. At this point in the year, we do not yet know:

— Projected revenues for 2027.

— Mandated cost increases.

— Departmental needs.

— The long�’term effect on fund balance stability.

Passing a resolution with multi�’year financial implications before that information is available would be irresponsible.

The Legislature has a proven track record of supporting seniors:

— In 2024, we increased the senior property tax exemption.

— In 2023, we created a new exemption for volunteer firefighters and EMS personnel.

— We have lowered the County tax rate four years in a row, even as some municipalities have increased theirs.

— We continue to support affordable senior housing projects across the County.

Our commitment is clear — but it must be fiscally responsible.

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Resolution 18�’26, the “Affordability Act of 2026” packages several major financial proposals into one measure, including:

— Reducing the County sales tax to 7.75%.

— Redistributing sales tax revenue to municipalities.

— Reducing the 2027 tax levy.

— Expanding the senior property tax exemption.

Sales tax is the County’s largest single revenue source and also a major resource for local municipalities. Any proposed change requires consultation with municipal leaders, the Finance Department, the Budget Office, and legal counsel regarding State Home Rule law.

Skipping this review is not in the best interests of the county or its residents.

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Some public statements and news coverage have framed the Legislature’s action as a refusal to support affordability initiatives. That is simply not accurate.

Referring Resolutions 18�’26 and 19�’26 to committee:

— Ensures full public discussion,

— Provides necessary financial analysis,

— Protects taxpayers from unintended long�’term consequences, and

— Allows for well�’informed decision making.

This is not obstruction.

This is responsible government.

The residents of Chautauqua County — including our seniors — deserve decisions based on complete information, transparent review, and long�’term fiscal stability.

Legislator Jamie Gustafson is a Lakewood resident who serves as majority leader of the Chautauqua County Legislature.