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Town of Webster 2025 BUDGET PRESENTATION OCTOBER 17, 2024
Budget Summary
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High level comparison of the 2025 and 2024 budgets: 2025
2024
VARIANCE
OPERATING FUNDS
33,770,088
31,080,309
2,689,779
SEWER FUND
8,950,220
6,855,069
2,095,151
SPECIAL DISTRICTS & OTHER FUNDS
5,005,126
4,485,972
519,154
47,725,434
42,421,350
5,304,084
OPERATING FUNDS
31,165,455
28,840,419
2,325,036
SEWER FUND
8,710,220
6,455,069
2,255,151
SPECIAL DISTRICTS & OTHER FUNDS
3,858,083
3,591,834
266,249
43,733,758
38,887,322
4,846,436
3,991,676
3,534,028
457,648
EXPENDITURES & TRANSFERS
TOTAL EXPENDITURES & TRANSFERS REVENUE & TRANSFERS
TOTAL REVENUE & TRANSFERS APPROPRIATED FUND BALANCE
Budget Expenditure Summary 2025 and 2024 Expenditures by Category: 2025
2024
EMPLOYEE COMPENSATION
16,377,353
15,376,552
1,000,801
EMPLOYEE BENEFITS
6,510,500
6,349,800
160,700
RETIREE EMPLOYEE BENEFITS
1,896,500
1,777,000
119,500
CAPITAL PURCHASES
2,591,310
2,104,778
486,532
CONTRACTUAL COSTS
9,437,503
8,362,486
1,075,017
DEBT SERVICE
5,953,138
4,450,356
1,502,782
TRANSFER TO CAPITAL FUND
364,000
0
364,000
TRANSFER TO SEWER CAPITAL RESERVE
540,000
50,000
490,000
4,055,130
3,950,378
104,752
47,725,434
42,421,350
5,304,084
INTERFUND TRANSFERS TOTAL
VARIANCE
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Expenditure Highlights
Employee compensation is up due to union based contractual increases, an unsettled police union contract not reflected in 2024 budget and three new positions were added.
Capital purchases include $1,040,000 for highway equipment, $180,000 to replace Arboretum parking lot and $303,100 for sewer collection system upgrades.
Contractual purchases include $435,000 for insurance premiums, $150,000 for a building facility assessment, $97,500 for GIS services, $150,000 for the masterplan, $397,485 for wastewater treatment chemicals, $573,620 for sludge hauling and $234, 783 for vehicle leases.
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. WASTEWATER TREATMENT PLANT - PHASE II TEBOR RD TO PHILIPS RD CONVEYANCE PIPE HIGHWAY BUILDING TOTALS
BOND RESOLUTION AMOUNT
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GROSS PROJECT LIFE- NET COST PERCENT AMOUNT TO-DATE NET OF BOND BORROWED COST AUTHORIZATION
5,500,000 2,300,000 1,200,000 500,000 81,500,000 7,100,000 28,250,000
1,720,000 620,000 1,110,000 220,000 35,000,000 6,280,000 22,100,000
1,630,199 1,116,589 603,711 209,686 12,530,168 2,069,433 11,687,506
29.6% 48.5% 50.3% 41.9% 15.4% 29.1% 41.4%
126,350,000
67,050,000
29,847,292
23.6%
The net cost represents gross project expenditures adjusted for revenue. 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 2025 and 2024 Revenue by Category: 2025
2024
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 / MO. CO. 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
22,209,941 6,700,000 3,586,956 994,100 950,000 810,000 770,161 570,000 553,982 520,000 375,000 310,000 300,000 210,000 818,488 4,055,130
21,492,787 6,700,000 1,145,010 868,600 950,000 810,000 168,896 160,000 218,500 500,000 270,000 230,552 340,000 240,000 842,599 3,950,378
717,154 0 2,441,946 125,500 0 0 601,265 410,000 335,482 20,000 105,000 79,448 -40,000 -30,000 -24,111 104,752
TOTAL
43,733,758
38,887,322
4,846,436
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Revenue Highlights
Property tax and sewer charge increase of 3.34% is under the New York State tax cap.
Monroe County sales tax has been allocated to the part town funds and the General Town-wide Fund.
Sewer charges and entrance fees are up substantially due to expectation of Coca Cola fairlife coming online in October 2025.
Sewer debt reimbursement is up $601,265 due to fairlife’s commitment to pay for 96% of the debt service on the conveyance pipe project.
Investment interest earnings have been trending up due to the increased Federal prime rate.
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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
12/31/23 UNRESTRICTED FUND BALANCE 2025 PERCENTAGE PER APPROPRIATED POLICY FUND BALANCE 52.5% 180.1% 37.8% 198.5% N/A
910,000 200,000 0 1,494,633 2,604,633 1,387,043 3,991,676
2024 APPROPRIATED FUND BALANCE
2023 APPROPRIATED FUND BALANCE
1,219,000 376,145 0 644,745 2,239,890 1,294,138 3,534,028
663,000 450,000 0 698,000 1,811,000 596,475 2,407,475
Town of Webster Property Tax Rates PERCENT CHANGE PROPERTY OUTSIDE PROPERTY OUTSIDE OF VILLAGE OF VILLAGE
VILLAGE PROPERTY
PERCENT CHANGE VILLAGE PROPERTY
YEAR
TOWN-WIDE
TOWN-WIDE
PART-TOWN
PART-TOWN
2021
4.76
1.7%
5.30
2.7%
2022
4.88
2.5%
5.43
2.5%
2023
4.97
1.8%
5.30
-2.4%
2024
5.06
1.8%
5.06
-4.5%
2025
5.40
6.7%
5.40
6.7%
Year-to-year the tax rate is up $.34 or 6.7%. For properties located outside of the Village the rate is $.03 less than the 2022 rate.
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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
209.77
43.16
252.93
-14.8%
Year-to-year the total sewer charge decreased by $43.90 or 14.8%. 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. 2025 includes a $540,000 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 $177,000 assessed value (approximate fair market value of $340,000). 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
2025
2024
VARIANCE
955.80 252.93 1,208.73
895.62 296.83 1,192.45
60.18 -43.90 16.28
The aggregate tax bill for an average home outside of
the Village of Webster will go up $16.28 or 1.4%. The 2025 budget is under the NYS tax cap by $5,128.
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Town of Webster 2025 Budget
Questions and Comments
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