The Lincoln County Board of Education adopted a general fund tax levy of 47.1 cents on real property and 53.2 cents on personal property. 

This is a decrease of 2.8 on real property and no change on personal property.

The General Fund tax rate of 47.1 cents on real property and 53.2 cents on personal property is expected to produce $8,475,203.  The proposed rate is expected to generate more revenue than received in the preceding year.  The general areas to which revenue of $304,949 above 2026 revenue is to be allocated are as follows: Cost of collections, $9,149; General Fund expenses (salaries and benefits), $295,800.