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Town of Webster 2026 BUDGET PRESENTATION OCTOBER 16, 2025
Budget Summary
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High level comparison of the 2026 and 2025 budgets: 2026
2025
VARIANCE
EXPENDITURES & TRANSFERS OPERATING FUNDS SEWER FUND SPECIAL DISTRICTS & OTHER FUNDS TOTAL EXPENDITURES & TRANSFERS
36,616,424 11,273,044 5,382,846 53,272,314
33,770,088 8,950,220 5,005,126 47,725,434
2,846,336 2,322,824 377,720 5,546,880
REVENUE & TRANSFERS OPERATING FUNDS SEWER FUND SPECIAL DISTRICTS & OTHER FUNDS TOTAL REVENUE & TRANSFERS
32,032,924 11,273,044 3,958,188 47,264,156
31,165,455 8,710,220 3,858,083 43,733,758
867,469 2,562,824 100,105 3,530,398
APPROPRIATED FUND BALANCE
6,008,158
3,991,676
2,016,482
Budget Expenditure Summary 2026 and 2025 Expenditures by Category:
EMPLOYEE COMPENSATION EMPLOYEE BENEFITS RETIREE EMPLOYEE BENEFITS CAPITAL PURCHASES CONTRACTUAL COSTS DEBT SERVICE TRANSFER TO CAPITAL FUND TRANSFER TO SEWER CAPITAL RESERVE INTERFUND TRANSFERS TOTAL
2026
2025
VARIANCE
17,055,499 7,475,500 2,252,600 3,095,045 10,575,656 7,507,020 0 400,000 4,910,994
16,377,353 6,510,500 1,896,500 2,591,310 9,437,503 5,953,138 364,000 540,000 4,055,130
678,146 965,000 356,100 503,735 1,138,153 1,553,882 -364,000 -140,000 855,864
53,272,314
47,725,434
5,546,880
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Expenditure Highlights
Employee compensation is up due to union based contractual increases and the addition of two new positions.
Employee benefit expenditures are up substantially due to rising health insurance premiums and retirement plan contributions.
Capital purchases include $1,255,000 for highway equipment and $660,000 for sewer collection system upgrades.
Contractual purchases include $566,000 for insurance premiums, $416,000 for wastewater treatment chemicals, $360,000 for sludge hauling, $450,000 for CHIPS road materials and $1,028,800 for gas and electric utility cost.
Debt service is up due to increased borrowing for ongoing capital projects.
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Capital Projects & Debt PROJECT SANDBAR PARK IMPROVEMENTS SANDBAR PARK - LAKE ROAD DRAINAGE SANDBAR PARK - SHORE FLOOD WALL SANDBAR PARK - SHORE FLOOD WALL MO. CO. VOSBURG ROAD PUMP STATION WASTEWATER TREATMENT PLANT - PHASE II TEBOR RD TO PHILIPS RD CONVEYANCE PIPE HIGHWAY BUILDING TOTALS
BOND RESOLUTION AMOUNT
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NET COST PROJECT LIFE-TO- PERCENT OF GROSS AMOUNT DATE NET COST BOND BORROWED 8/31/25 AUTHORIZATION
5,500,000 2,300,000 1,200,000 500,000 5,700,000 81,500,000 7,100,000 28,250,000
1,720,000 1,275,000 620,000 226,000 380,000 67,000,000 6,900,000 24,500,000
1,498,595 1,256,491 486,770 223,749 104,389 42,881,775 6,613,723 21,024,209
27.2% 54.6% 40.6% 44.7% 1.8% 52.6% 93.2% 74.4%
132,050,000
102,621,000
74,089,701
56.1%
The net cost represents gross project expenditures adjusted for revenue as of 8/31/25. Generally, the bond resolution amount represents the expected gross spend on the project without taking into account revenue from grants and other sources.
Budget Revenue Summary 2026 and 2025 Revenue by Category: 2026
2025
VARIANCE
PROPERTY TAXES & SEWER CHARGES MONROE COUNTY SALES TAX SEWER CHARGES & ENTRANCE FEES RECREATION PROGRAMS & FITNESS MEMBERS MORTGAGE TAX NYS & MONROE COUNTY HIGHWAY CONTRACTS SEWER DEBT REIMBURSEMENT - FAIRLIFE BUILDING PERMIT & ENGINEERING FEES INVESTMENT INTEREST EARNINGS CABLEVISION FEES CONSOLIDATED HIGHWAY IMPROVEMENT PROGRAM LODGE RENTALS & PARKLAND TRUST FEES SPECIAL ASSESSMENTS - COMIDA & HCA POLICE SCHOOL RESOURCE OFFICERS OTHER REVENUE INTERFUND TRANSFERS
22,855,143 6,700,000 5,382,208 1,102,600 1,000,000 792,500 825,041 160,000 564,902 450,000 595,000 200,000 300,000 210,000 1,215,768 4,910,994
22,209,941 6,700,000 3,468,261 994,100 950,000 810,000 770,161 570,000 553,982 520,000 375,000 310,000 300,000 210,000 937,183 4,055,130
645,202 0 1,913,947 108,500 50,000 -17,500 54,880 -410,000 10,920 -70,000 220,000 -110,000 0 0 278,585 855,864
TOTAL
47,264,156
43,733,758
3,530,398
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Revenue Highlights
Property tax and sewer charge increase of $645,202 (2.91%) is under the New York State tax cap.
Monroe County sales tax of $6,700,000 has been allocated to the part town funds and the General Town-wide Fund.
Sewer charges and entrance fees are up substantially at $5,382,208 (55.2%) due to expectation of Coca Cola fairlife coming online in January 2026.
Sewer debt reimbursement is at $825,041 due to Coca Cola fairlife’s commitment to pay for 96% of the debt service on the conveyance pipe project.
Building permit and engineering fees are expected to drop $410,000. 2025 included a large portion of the fees paid by Coca Cola fairlife.
Recreation programs, fitness memberships and classes are expected to grow by 10.9% to revenue of $1,102,600.
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Sewer Department Business Revenue Growth vs. Debt Service
This budget includes increased wastewater treatment revenue from commercial sewer charges, debt reimbursement and fees for treating high strength organic waste.
The two categories are up an aggregate of $1,968,827 (46.5%) year to year.
Even though debt service cost has increased substantially within the Sewer Department the revenue generated from the wastewater treatment business has outpaced the cost by $2,429,261 (96.0%) during the past three years, as illustrated below: DESCRIPTION
2024
2025
2026
3 YEAR DELTA
Debt Service Cost
$1,734,478
$2,836,043
$4,266,060
$2,531,582
Business Revenue
$1,246,406
$4,238,422
$6,207,249
$4,960,843
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Appropriated Fund Balance
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The Town has a fund balance policy that sets a target fund balance amount of 15% to 50% of actual expenditures for the four operating funds. Some of the fund balance amounts are outside of this range so the Town has a multi-year plan to bring them back in line. HISTORICAL APPROPRIATIONS
OPERATING FUND GENERAL TOWN-WIDE FUND GENERAL PART TOWN FUND HIGHWAY TOWN-WIDE FUND HIGHWAY PART TOWN FUND TOTAL OPERATING FUND APPROPRIATIONS OTHER FUNDS TOTAL APPROPRIATED FUND BALANCE
12/31/24 UNRESTRICTED FUND BALANCE 2026 2025 PERCENTAGE PER APPROPRIATED APPROPRIATED POLICY FUND BALANCE FUND BALANCE 43.3% 136.4% 35.0% 171.6% N/A
1,150,000 833,500 0 2,600,000 4,583,500 1,424,658 6,008,158
910,000 200,000 0 1,494,633 2,604,633 1,387,043 3,991,676
2024 APPROPRIATED FUND BALANCE 1,219,000 376,145 0 644,745 2,239,890 1,294,138 3,534,028
Town of Webster Property Tax Rates
YEAR
VILLAGE PROPERTY TOWN-WIDE
PERCENT CHANGE VILLAGE PROPERTY TOWN-WIDE
PROPERTY OUTSIDE OF VILLAGE PART-TOWN
PERCENT CHANGE PROPERTY OUTSIDE OF VILLAGE PART-TOWN
2021 2022 2023 2024 2025 2026
4.76 4.88 4.97 5.06 5.39 5.52
1.7% 2.5% 1.8% 1.8% 6.5% 2.4%
5.30 5.43 5.30 5.06 5.39 5.52
2.7% 2.5% -2.4% -4.5% 6.5% 2.4%
Year-to-year the tax rate is up $.13 or 2.4%. For properties located outside of the Village the rate has gone up $.22 or 4.2% since 2021.
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Town of Webster Sewer Rates YEAR
OPERATIONS & MAINTENANCE RATE
CAPITAL CHARGE
TOTAL RATE
PERCENTAGE CHANGE
2023
173.53
58.44
231.97
21.1%
2024
199.13
97.70
296.83
28.0%
2025
209.45
43.28
252.73
-14.9%
2026
164.40
94.03
258.43
2.3%
Year-to-year the total sewer charge increased by $5.70 or 2.25% ($258.43 vs. $252.73). Although there was a shift between the O&M and Capital charge.
Historical sewer system infrastructure needs have been underfunded. From 1998 to 2018 the sewer rate stayed within the range of $162.50 to $167.80.
Since 2023, the rate is up $26.46 (11.4%) due to rising operational and debt service costs.
2026 includes a $400,000 contribution to the Sewer Capital Reserve.
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Town of Webster Average Tax Bill An average home outside of the Village has a $178,000 assessed value (approximate fair market value of $370,000). If it is connected to the sewer system, the following amounts will be paid: DESCRIPTION TOWN PROPERTY TAXES SEWER O&M AND CAPITAL CHARGE TOTALS
2026
2025
VARIANCE
982.56 258.43 1,240.99
959.42 252.73 1,212.15
23.14 5.70 28.84
The aggregate tax bill for an average home outside of the
Village of Webster will go up $28.84 or 2.4%. Overall, the 2026 budget is under the NYS tax cap by $6,107.
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Town of Webster 2026 Budget
Questions and Comments
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