Webster Town Board
October 16, 2025
A workshop meeting of the Webster Town Board was called to order by Supervisor Flaherty at
7:00 p.m. at the Webster Town Board Meeting Room, 1002 Ridge Road, Webster, New York,
with the following officials present:
Supervisor ................................................................................ Thomas J. Flaherty
Councilwoman ........................................................................... Patricia T. Cataldi
Councilman....................................................................................... John J. Cahill
Councilwoman ............................................................................ Ginny L. Nguyen
Attorney for the Town .........................................................................Kyle Taylor
Town Clerk .................................................................................. Danene M. Marr
Absent:
Councilwoman...........................................................................Jennifer S. Wright
Department Heads Present:
Finance Director ..................................................................................Paul Adams
***
Paul Adams, Finance Director, provided a summary of the following Town of Webster 2026
Budget Message that appeared in the October 8, 2025 edition of the Webster Herald.
TOWN OF WEBSTER
2026 BUDGET MESSAGE
The Town of Webster began the 2026 budget season in early May 2025. It’s a process that takes
six months of the year to complete and it demands a considerable effort by the Town department
heads, the Director of Finance and the Town Board. Each department head was instructed to put
forth their best effort to minimize the tax levy for the citizens, while providing for the needs
within their respective departments. The department heads presented their budgets during the
live streamed budget workshops that were held on July 31st and August 7th. A Public Hearing on
the 2026 Preliminary Budget will be held on October 16th.
Expenditures
The Town’s budget provides funding for many services which include the court system, law
enforcement, fire safety inspections, animal control, park maintenance, programs for senior
citizens, the fitness facility, recreation programs, public works, drainage improvements, leaf
pickup, snow plowing, maintenance of roads and bridges, Webster Public Library, the
wastewater treatment plant, wastewater pump stations and the entire sewer collection system.
The budget also includes special districts which cover the cost of capital improvements and
maintenance for drainage, lighting, parks, sewer systems and water supply lines. The total
expenditure budget for 2026 is $53,272,314 which includes $4,910,994 of interfund transfers.
These interfund transfers effectively gross up the expenditures and revenue. The net estimated
expenditures for 2025 equals $48,361,320 which is broken down as follows:
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Webster Town Board
Expenditure Category
Employee Compensation
Employee Benefits
Retiree Employee Benefits
Capital Purchases
Contractual Costs
Debt Service
Transfer to Sewer Capital Reserve
Total
Amount
17,055,499
7,475,500
2,252,600
3,095,045
10,575,656
7,507,020
400,000
48,361,320
Percentage
35.3%
15.5%
4.7%
6.4%
21.8%
15.5%
.8%
100.0%
The Town’s expenditures consist of five major categories which include employee
compensation, employee benefits, contractual purchases of goods and services, capital
expenditures and debt service. The year-to-year results for each category are as follows:
The Town employees fall into five groups which include the nonunion administrators and part time workers, the blue-collar union (highway and sewer), the
police union (police officers) and the white-collar union (office administration). There are three
union contracts which cover approximately 125 full-time employees. Total employee
compensation for 2026 is $17,055,499 versus $16,377,353 for 2025. This represents a $678,146
(4.2%) increase. Two new positions were added, which include an assistant assessor and an
engineering technician. The two positions have an aggregate compensation cost of $130,883.
However, the cost is partially offset by two part time positions that will not be funded within the
2026 budget.
•
The employee benefits include contributions to the NYS retirement
system, employers share of social security, worker’s compensation insurance, medical
and dental insurance, health savings account contributions and medical insurance paid on
behalf of retired former employees. The budget for 2026 is $9,728,100 versus
$8,407,000 for 2025. This represents a $1,321,100 (15.8%) increase. The large increase
is due mainly to a rise in base wages and escalated NYS Retirement System contribution
rates as well as a sharp increase in retiree health insurance costs for Medicare
supplemental health insurance.
•
Contractual Purchases of Goods and Services – Total contractual expenses for 2026 is
$10,575,656 versus $9,437,503 for 2025. This represents a $1,138,153 (12.1%) increase.
The Town is planning for the following cost increases:
o
o
o
o
o
o
o
o
o
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Assessing Revaluation $264,000 (up $219,000 or 486.7%)
CHIPS Road Materials $450,000 (up $200,000 or 80%)
Drainage System Materials $315,000 (up $100,000 or 46.5%)
Engineering Surveying $100,000 (up $95,000 or 1,900%)
Insurance Premium $566,000 (up $131,000 or 30.1%).
Town Attorney Consulting $161,020 (up $134,871 or 515.8%)
Vehicle Leases $304,050 (up $69,267 or 29.5%)
Electric $750,400 (up $242,400 or 47.7%)
Natural Gas $278,400 (up $142,075 or 104.2%)
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Webster Town Board
•
Capital expenditures include fixed asset items such as buildings,
equipment, furniture, and vehicles. Total capital expenses for 2026 is $3,095,045 versus
$2,591,310 for 2025. This represents a $503,735 (19.4%) increase. The following major
items are included within the 2026 budget:
o Highway equipment $1,110,000 which includes one six-wheel chassis $180,000,
two ten-wheel chassis $380,000, two ten-wheel bodies $300,000 and a CAT
excavator $250,000 (up $195,000 or 21.3%)
o CHIPS equipment is $145,000 which includes a six-wheel truck body (up $20,000
or 16%)
o Sewer collection system improvements $660,000 which includes a camera van
$84,000, a Ford F-150 pickup truck $57,000, replace electrical at Millcreek pump
station $138,000, control panels at five pump stations $81,500, pump
replacements at three pump stations $71,000 and replacement of five discharge
manholes $200,000 (up $190,900 or 40.7%)
o Wastewater treatment plant equipment $181,500 which includes overhead cranes
$12,000, a loader forklift $128,000, a vehicle maintenance lift $19,000 and other
small equipment items $22,500 (up $110,508 or 155.7%)
The 2026 budget includes a significant increase in debt service costs. In August
of 2025 the Town renewed the 2024 bond anticipation note (BAN) and issued a serial bond. The
borrowing totaled $101,141,000 to fund the Highway Building project ($24,250,000), Sandbar
Park project ($3,706,000), the Wastewater Treatment Plant Phase II Project ($66,400,000), the
Vosburg Pump Station Project ($380,000) and a serial bond for the Tebor Road to Phillips Road
Conveyance Pipe Project ($6,405,000). The BAN is a one-year loan which is based on projected
cash flow requirements for each project.
The Town’s debt sale was very competitive, which resulted in a $1,276,292 premium paid to the
Town and a net interest rate of 2.6662% on the BAN and 4.4529% on the bond. This is thanks to
the Town’s excellent Aa1 bond rating. When the BAN matures the premium will be recognized
as revenue in 2026 which will partially offset the gross interest charge. The bond will be repaid
in 9 years and will be reimbursed by Coca Cola fairlife at a rate of 96%. The Town’s net debt
service payments for 2026 will total $6,230,728 versus $5,271,174 for 2025. This represents a
$959,554 (18.2%) increase.
NYS Tax Cap
The Town operates within the New York State tax cap guidelines which include all operating
funds and special districts. It is driven by two factors which include the tax base growth factor
(1.0091 for 2026) and the allowable levy growth factor (1.02 for 2026). According to the
calculation, the Town’s tax levy is limited to $22,861,250 for 2026. The Preliminary Budget is
$22,855,143 which is $6,107 below the cap. The year-to-year increase is $645,202 which
represents a 2.91% change. The tax levy for 2026 versus 2025 is as follows:
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Webster Town Board
Operating Funds
Fund
Town Wide
Part Town
Town Wide
Part Town
Total Operating Funds
2026 Tax Levy
16,532,563
2025 Tax Levy
16,067,599
0
1,303,639
0
17,836,202
0
17,237,097
Net Change
464,964
0
134,141
0
599,105
Sewer Fund
Cost Center
O&M Rent
Capital Charge
Total Sewer Fund
2026 Tax Levy
2,536,444
1,486,549
4,022,993
2025 Tax Levy
3,224,144
679,167
3,903,311
Net Change
-687,700
807,382
119,682
Special Districts
Fund
Drainage District
Lighting Districts
Park Districts
Sewer Districts
Water Districts
Total Special Districts
2026 Tax Levy
709,806
78,200
113,865
40,501
53,576
995,948
2025 Tax Levy
787,655
35,400
120,279
68,181
58,018
1,069,533
Net Change
-77,849
42,800
-6,414
-27,680
-4,442
73,585
1,169,498
0
Other Funds
There are three other funds which do not require a tax levy. The Debt Service Fund which is
utilized to offset the cost of serial bonds, the Webster Public Library which is funded by the
General Town Wide Fund and the Parkland Trust Fund which is financed by parks and
recreation fees.
Grand Totals
Fund Category
Operating Funds
Sewer Fund
Special Districts
Grand Totals
2026 Tax Levy
17,836,202
4,022,993
995,948
22,855,143
2025 Tax Levy
17,237,097
3,903,311
1,069,533
22,209,941
Net Change
599,105
119,682
-73,585
645,202
Tax Rates
Since the Town contains the Village of Webster, there are two different tax rates that apply to the
residents. A Village resident pays the tax rate derived from the tax levy within General Town
Wide and Highway Town Wide Funds. These funds pay for services which benefit all Town and
Village residents. A resident who lives outside of the Village pays the tax rate derived from all
four operating funds. For 2026 and 2025 the Town utilized sales tax revenue and appropriated
fund balance to lower the part town tax rate to zero. Therefore, the rates are the same for Village
and outside the Village residents. The estimated tax rates for 2026 compared to 2025 are as
follows:
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Webster Town Board
Fund
Village Property
Town Outside of Village
2026 Tax Rate
5.52
5.52
2025 Tax Rate
5.39
5.39
Net Change
.13
.13
Wastewater Treatment
The Sewer Fund provides wastewater collection and treatment services to the residents who live
outside of the Village. There is an operation and maintenance (O&M) rate which is paid by the
15,429 residents who own a home that is connected to the Town’s sewer system. This O&M rate
covers the cost to run the collection system and the wastewater treatment plant.
There is also a capital charge which is paid by 15,809 residents who are connected to the system
or have a collection line running in front of their home. The capital charge rate pays for capital
reserve contributions, equipment, treatment plant upgrades and debt service from capital
projects. The estimated sewer rates for 2026 compared to 2025 are as follows:
Sewer Charge
O&M Rate
Capital Charge
Total Sewer Charge
2026 Sewer Rate
164.40
94.03
258.43
2025 Sewer Rate
209.45
43.28
252.73
Net Change
-45.05
50.75
5.70
An average home outside the Village has a $178,000 assessed value. If it is connected to the
sewer system, the following amounts will be paid:
Town Property Taxes
Sewer O&M and Capital Charge
Totals
2026
$982.56
258.43
$1,240.99
2025
$959.42
252.73
$1,212.15
So, the aggregate tax bill for an average home outside of the Village of Webster will go up
$28.84 or 2.4%.
Revenue
The Town benefits from several significant revenue sources other than property taxes. The
material revenue categories are as follows:
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Cablevision Fees $450,000
Recreation Programs, Fitness Memberships and Classes $1,102,600
Lodge Rentals $130,000
Mortgage Tax $1,000,000
Sales Tax $6,700,000
Building Permits $120,000
Consolidated Highway Improvement Program $595,000
NYS & Monroe County Contracts $770,000
Park & Recreation Fees $70,000
Commercial Sewer Charges and Entrance Fees $6,305,579
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Webster Town Board
This budget includes increased wastewater treatment revenue from commercial sewer charges
and fees for treating high strength organic waste. The two categories are up at an aggregate of
$1,935,472 (179.4%) year to year. Even though debt service cost has increased substantially
within the Sewer Fund the revenue generated from the wastewater treatment business has
outpaced the cost by $2,460,091 (97.2%) during the past three years, as illustrated below:
DESCRIPTION
Debt Service Cost
Business Revenue
2024
$1,734,478
$1,313,906
2025
$2,836,043
$4,357,117
2026
$4,266,060
$6,305,579
3 YEAR DELTA
$2,531,582
$4,991,673
The Town is expecting debt service cost to stabilize and for revenue to continue to grow. Thanks
to this trend, the Town has been able to budget for a $400,000 contribution to the Sewer Capital
Reserve in 2026.
Interest Revenue
The Town invests its’ excess cash in fully collateralized investments which include US Treasury
Bills, US Treasury Notes and Certificates of Deposit. The amount of expected interest revenue
has been increased across all funds. It’s at $575,232 for 2026 versus $553,982 for 2025. Interest
rates are expected to remain in the 3.80% to 4.00% range for year.
The Town is fortunate to have accumulated surplus from prior years, which is available to
stabilize the tax rate. The 2026 budget includes appropriations from fund balance that total
$6,008,158. This includes $4,583,500 from the operating funds and $1,424,658 from the
remaining funds and special districts. The Town has a fund balance policy which requires the
major funds to keep fund balance within a range of 15% to 50% of operating expenses. At the
end of 2024 the Town had two funds that exceeded the range. A long-term plan is being
implemented to utilize the surplus to stabilize the tax rates and bring unappropriated fund
balance back in line.
Overall, the 2026 budget is fiscally sound despite increased debt related to the various capital
projects that are underway. A material amount of increased spending has been offset by revenue
growth which is directly attributable to the wastewater treatment plant capital project. The Town
officials are working together to project the Town’s financial position into the future so that
revenue and expenses can be effectively managed beyond the one-year window of the budget
process. We are pleased to say that the Town has been able to stay under the New York State tax
cap, while continuing to provide the same level of service to the citizens.
***
There being no further business to come before the Board, the meeting was adjourned at
7:26 p.m.
____________________________________
Danene M. Marr, Town Clerk
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