Lincoln County commissioners approved a half-cent county sales tax Tuesday on a 3-2 vote, creating a new revenue stream that must be used to reduce property tax bills for owner-occupied homes.

The ordinance formally imposes a 0.5 percent county gross receipts and use tax beginning Jan. 1, 2027. Revenue will go into a property-tax reduction fund and appear as a credit on qualifying homeowners’ tax bills. The ordinance can be referred to voters through the citizen petition process.

Commissioners Jim Schmidt, Herman Otten and Chairwoman Tiffani Landeen voted yes. Joel Arends and Doug Putnam voted no.

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