Town of Webster 2027 Budget Presentation

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Town of Webster 2027 BUDGET PRESENTATION OCTOBER 15, 2026

Budget Summary

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High level comparison of the 2027 and 2026 budgets:

2027

2026

EXPENDITURES & TRANSFERS OPERATING FUNDS SEWER FUND SPECIAL DISTRICTS & OTHER FUNDS TOTAL EXPENDITURES & TRANSFERS

VARIANCE

38,936,730 11,904,688 5,629,121 56,470,539

36,616,424 11,273,044 5,382,846 53,272,314

2,320,306 631,644 246,275 3,198,225

REVENUE & TRANSFERS OPERATING FUNDS SEWER FUND SPECIAL DISTRICTS & OTHER FUNDS TOTAL REVENUE & TRANSFERS

32,536,730 11,904,688 4,203,581 48,644,999

32,032,924 11,273,044 3,958,188 47,264,156

503,806 631,644 245,393 1,380,843

APPROPRIATED FUND BALANCE

7,825,540

6,008,158

1,817,382

Budget Expenditure Summary 2027 and 2026 Expenditures by Category:

EMPLOYEE COMPENSATION EMPLOYEE BENEFITS RETIREE EMPLOYEE BENEFITS CAPITAL PURCHASES CONTRACTUAL COSTS DEBT SERVICE TRANSFER TO CAPITAL FUND TRANSFER TO LIBRARY CAPITAL RESERVE TRANSFER TO SEWER CAPITAL RESERVE INTERFUND TRANSFERS TOTAL

2027

2026

VARIANCE

17,574,795 7,922,719 2,423,000 2,747,098 11,034,991 8,888,494 350,000 150,000 330,000 5,049,442

17,055,499 7,475,500 2,252,600 3,095,045 10,575,656 7,507,020 0 0 400,000 4,910,994

519,296 447,219 170,400 -347,947 459,335 1,381,474 350,000 150,000 -70,000 138,448

56,470,539

53,272,314

3,198,225

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Expenditure Highlights 

Employee compensation is up due to union based contractual step increases and the addition of three new positions.



Employee benefit expenditures are up substantially due to rising health insurance premiums and retirement plan contributions.



Capital purchases include $1,140,000 for highway equipment and $574,000 for sewer collection system upgrades and equipment.



Contractual purchases include $675,000 for general insurance premiums, $523,600 for wastewater treatment chemicals, $250,000 for sludge hauling, $1,650,000 for road materials and drainage work and $1,092,800 for gas and electric utility cost.



Debt service principal and interest is $7,750,972 which 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 HIGHWAY BUILDING TOTALS

BOND RESOLUTION AMOUNT

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NET COST PROJECT LIFE-TO- PERCENT OF GROSS AMOUNT DATE NET COST BOND BORROWED 8/31/26 AUTHORIZATION

5,500,000 2,300,000 1,200,000 500,000 5,700,000 81,500,000 28,250,000

1,720,000 1,275,000 620,000 226,000 1,010,000 67,000,000 26,575,000

1,293,738 1,257,358 637,311 175,819 390,567 60,773,865 22,401,470

23.5% 54.7% 53.1% 35.2% 6.9% 74.6% 79.3%

124,950,000

98,426,000

86,930,128

69.6%

Budget Revenue Summary 2027 and 2026 Revenue by Category: 2027

2026

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

23,567,025 6,700,000 6,191,394 1,178,600 1,100,000 732,500 832,440 200,000 643,973 410,000 500,000 200,000 270,000 220,000 849,625 5,049,442

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

711,882 0 809,186 76,000 100,000 -60,000 7,399 40,000 79,071 -40,000 -95,000 0 -30,000 10,000 -366,143 138,448

TOTAL

48,644,999

47,264,156

1,380,843

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Revenue Highlights 

Property tax and sewer charge increase of $711,882 (3.11%) 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 $6,191,394 (+15%) as Coca Cola fairlife continues to ramp up to full production.



Sewer debt reimbursement is at $832,440 due to Coca Cola fairlife’s commitment to pay for 96% of the debt service on the conveyance pipe project.



Recreation programs, fitness memberships and classes are expected to grow by 6.9% to revenue of $1,178,600.

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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 three revenue categories total $7,023,845 and are up an aggregate of $5,777,439 (463.5%) since 2024.



Even though debt service cost has increased substantially within the Sewer Department the revenue generated by the wastewater treatment business has outpaced the cost by $2,560,760 during the past three years, as illustrated below: DESCRIPTION Debt Service Cost Business Revenue

2024 $1,734,478 $1,246,406

2027 $4,951,157 $7,023,845

3 YEAR DELTA $3,216,679 $5,777,439

% CHANGE + 185.5% + 463.5%

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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 YEAR-TO-YEAR PERCENTAGE INCREASE

12/31/25 UNRESTRICTED FUND BALANCE 2027 2026 PERCENTAGE PER APPROPRIATED APPROPRIATED POLICY FUND BALANCE FUND BALANCE 42.8% 146.5% 55.4% 186.4% N/A

2,797,000 603,000 0 3,000,000 6,400,000 1,425,540 7,825,540 30.2%

1,150,000 833,500 0 2,600,000 4,583,500 1,424,658 6,008,158 50.5%

2025 APPROPRIATED FUND BALANCE 910,000 200,000 0 1,494,633 2,604,633 1,387,043 3,991,676

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 2027

4.76 4.88 4.97 5.06 5.39 5.54 5.76

1.7% 2.5% 1.8% 1.8% 6.5% 2.8% 4.0%

5.30 5.43 5.30 5.06 5.39 5.53 5.76

2.7% 2.5% -2.4% -4.5% 6.5% 2.6% 4.2%

 For properties located outside of the Village the

year-to-year tax rate is up $.23 or 4.2%. The rate has gone up $.46 or 8.7% since 2021. An average of 1.2% per year.

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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

164.31

93.68

257.99

2.1%

2027

141.36

108.18

249.54

-3.3%



Year-to-year the total sewer charge decreased by $8.45 or 3.3% ($249.54 vs. $257.99). 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 $17.57 (7.6%) due to rising operational and debt service costs. This is an average yearly increase of 1.52%.

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2027 includes a $330,000 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 $414,000). 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

2027 1,025.28 249.54 1,274.82

2026 984.34 257.99 1,242.33

VARIANCE 40.94 -8.45 32.49

 The aggregate tax bill for an average home outside of the

Village of Webster will go up $32.49 or 2.6%.  Overall, the 2027 budget is under the NYS tax cap by $788.

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Town of Webster 2027 Budget

Questions and Comments

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