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County Logo with header - Lincoln County Oklahoma

County Financials & Budget

Lincoln County is committed to responsible financial management, transparency, and accountability in the use of public funds. The county’s budget is developed annually in accordance with Oklahoma law and reflects the priorities and needs of our residents, including public safety, infrastructure, and essential services.

County revenues are derived from a combination of sources, including ad valorem (property) taxes, sales tax collections, state and federal funding, fees, and grants. Each fund is restricted by law to specific purposes, and expenditures are carefully monitored to ensure compliance with all applicable statutes and regulations.

The budget process involves coordination between elected officials, department heads, and oversight by the County Excise Board to ensure that appropriations are balanced and aligned with available revenues. Throughout the fiscal year, financial activity is tracked and reported to maintain transparency and fiscal responsibility.

Lincoln County strives to make financial information accessible to the public. Residents are encouraged to review the resources provided and stay informed about how public funds are allocated and spent.

For additional information or questions regarding county finances, please contact any elected official.

County budgets are filed annually with the Oklahoma State Auditor and Inspector's Office

  • A tax levy is the rate applied per $1,000 of a property’s assessed value to calculate property taxes. Tax levies are certified annually for all property within Lincoln County.

    The links below provide access to the official levy sheets for Lincoln County.

  • County General Fund is comprised of ad valorem (property taxes) and miscellaneous revenue collections such as filing fees, royalties, other taxes as designated by state law.  County General Fund supports the operations of the Sheriff, County Clerk, Court Clerk, Treasurer, Assessor, Emergency Management, Election Board, Free Fair, OSU Extension and General Government which includes utilities, insurance, maintenance of courthouse and offices and personnel costs.  The County General Fund is budgeted annually on the fiscal year beginning July 1st and ending June 30th.   The County General Fund does not fund roads and bridges. 

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    Links below to the Lincoln County General Fund Budget on file with the Oklahoma State Auditor and Inspector.

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  • The county assessor values all property annually and reports to the County Excise Board.  These valuations are used with the tax levies to determine taxes to be collected.

  • Cash Funds are revenues collected in accordance with state law and are designated for a specific department and purpose. These funds are restricted and may not be used by other departments or for any unauthorized purpose.

    Cash Funds are revolving accounts and are not limited to a single fiscal year, allowing balances to carry forward. All expenditures from Cash Fund accounts must comply with applicable purchasing laws and procedures, and these funds are separate from the County General Fund.

  • State law allows counties in Oklahoma to levy up to two cents ($0.02) in county sales tax, subject to voter approval. Lincoln County currently levies a one cent (1.00%) county sales tax.

    The revenue generated from this sales tax is distributed according to voter-approved purposes as follows:

    • 0.60% — Road & Bridge maintenance, repair, and construction

    • 0.13% — County Jail operations and support

    • 0.06% — Oklahoma State University Extension (capped at $120,000 annually; any excess revenue is redirected to Economic Development)

    • 0.06% — Senior Nutrition Centers

    • 0.085% — Fire Departments throughout the county

    • 0.025% — Economic Development

    • 0.02% — Free Fair operations

    • 0.02% — Emergency Management

    Sales tax revenues are restricted funds and may only be used for the specific purposes approved by voters in the ballot propositions authorizing the tax. These funds are not part of the County General Fund and are not limited to a fiscal year, allowing them to be carried forward for future needs and long-term projects.

    All expenditures of sales tax funds must comply with applicable Oklahoma purchasing laws and county financial procedures.

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    Sales Tax Reports can be found at the website here.

  • Highway funds are derived from a variety of taxes including motor vehicles, fuel excise and gross production.  These taxes are collected by the state and distributed to the counties by a formula that takes into account population, number of bridges and number of road miles. Each month funds are received from the state and equally divided to 3 road districts.  These funds may be used for personnel costs, maintenance and operations and equipment. Highway funds are not limited by fiscal year.  Highway funds are subject to all purchasing laws and are not part of the County General Fund.

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