Every day, Tompkins County provides services that help keep our community healthy, safe, and connected. Some of these services are highly visible, like elections, road maintenance, or emergency response. Others happen behind the scenes but are just as essential, from inspecting restaurants and protecting public health to helping older adults remain independent, supporting veterans, administering public assistance programs, and coordinating mental health services.
Because County government works alongside the State of New York, local municipalities, school districts, and many community organizations, it isn't always obvious which level of government is responsible for which services. Understanding what the County does is the first step toward understanding how the County budget works.
What happens to your property tax dollar?
When you receive your property tax bill, it's easy to assume it all goes to one local government. In reality, your property tax bill is shared among several taxing jurisdictions—including your school district, municipality (city, town, or village), and Tompkins County. The exact breakdown varies depending on where you live.
The first two graphics use the City of Ithaca and the Town of Newfield as an example to show how a typical property tax dollar is divided among the school district, city/town, and county. The third graphic shows how Tompkins County invests its share of that dollar to provide services that residents rely on every day.
Together, these graphics help answer two common questions:
- Who receives my property tax dollars?
- What does Tompkins County do with its share?
Examples shown are based on 2026 adopted budgets and tax rates and are intended to illustrate how property tax dollars are distributed and invested. The exact distribution among school districts and municipalities varies depending on where you live in Tompkins County.
What does County government do?
Tompkins County delivers a broad range of services that residents rely on every day. These include:
- Public health and disease prevention
- Mental health and addiction services
- Emergency medical services coordination
- Social services and child welfare
- Youth development programs
- Office for the Aging programs
- Elections and voter registration
- Probation services
- Highway and bridge maintenance
- Recycling and materials management
- Planning and economic development
- Veterans services
- Emergency preparedness and response
- Law enforcement and criminal justice
- Airport
Many of these services are provided because New York State requires counties to administer them locally. Others reflect priorities established by the Tompkins County Legislature in response to community needs.
Where does the money come from?
One of the biggest misconceptions about County government is that property taxes pay for everything. In reality, the County relies on several revenue sources to fund services.
County revenues include:
- Property taxes
- Sales tax
- State aid
- Federal aid
- Grants
- Fees for certain services
- Other local revenues
Approximately 21% of County revenue comes from property taxes, while the remaining 79% comes from these other sources.
Each revenue source plays a different role. For example, grants may only be used for specific programs, State and Federal aid often support required services, and sales tax revenue helps reduce the amount that must be raised through property taxes.
Because these revenue sources can change from year to year, the County must carefully monitor economic conditions, State and Federal funding decisions, and local trends while developing each annual budget.
Why does this matter?
The County budget is more than a financial document. It is a plan for delivering services that residents depend on every day. Understanding what the County does and how those services are funded makes it easier to understand the choices that must be made during budget season.
Did You Know?
Tompkins County provides services through approximately 30 departments and agencies and employs approximately 850 people who serve residents every day.
Myth vs. Fact
Myth: Property taxes pay for the entire County budget.
Fact: Property taxes are only one source of County revenue. Sales tax, State and Federal aid, grants, fees, and other revenues all help fund County services.
Budget Basics
Revenue
Revenue is the money the County receives to pay for services. It comes from several sources, including property taxes, sales tax, grants, fees, and State and Federal aid.
General Fund
The General Fund is the County's primary operating fund. It supports most day-to-day government services, including public safety, health, administration, and human services.
What's Next?
Next week, we'll look at why building the County budget is more complicated than simply deciding how much to spend. We'll explain the difference between State-mandated services and locally funded programs, and explore the major factors that influence the County's budget each year.
Have a question about the County budget?
Send it our way! Throughout this series, we'll answer selected questions from residents in our Resident Question of the Week feature. Submit your question on our 2027 Budget Feedback Portal.
Follow along each week on the Tompkins County website and social media as we explore how the County budget supports the services, infrastructure, and programs that help make Tompkins County a healthy, safe, and thriving community.