WEBSTER CENTRAL SCHOOL DISTRICT Brian Neenan Superintendent Brian_Neenan@webstercsd.org (585) 216-0001 Erin Land Assistant Superintendent for Instruction Erin_Land@webstercsd.org (585) 216-0130
David Swinson Assistant Superintendent for Administration and Human Resources David_Swinson@webstercsd.org (585) 216-0011 Brian Freeman Assistant Superintendent for Business Brian_Freeman@webstercsd.org (585) 216-0017
Brian Neenan, Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: 2023-24 Tax Certiorari and Small Claims Assessment Review (SCAR) Cc: Board of Education Date: 9/6/2023 Below is a listing of all Tax Certiorari cases that are currently pending as of 2023-24 against the district: Property JP Morgan Chase DiVincenzo The Arbors at Penfield Baywinde
Total Penfield
Total Exposure
Exposure Property $28,087 Democrat and Chronicle $7,556 AMC Theaters $22,094 Webster Golf Course $367,089 Kindercare Country Manor Apts 1067 Ridge Road COR Holt Road $424,827 Storage Solutions DaMosque Lowes 740 Ridge Rd LLC Speedway Quatela Heritage Christian Hanna VPG Waterfront Hegedorn $2,584,093 Total Webster
Exposure $5,894 $54,108 $74,287 $54,253 $462,414 $68,190 $273,681 $18,133 $289,015 $206,654 $188,607 $66,727 $73,766 $276,016 $30,149 $7,059 $10,314 $2,159,266
*Blue Highlighted denotes a new filing this tax year ADMINISTRATIVE OFFICE: 119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org
Currently, the district has $4,185,255 in the Tax Certiorari Reserve in an effort to minimize any budgetary impacts these potential refunds would have on the district’s financial operations. The district intercedes in all of these cases to minimize the impact of potential refunds. The total exposure is not indicative of where we will end up at the conclusion of the proceedings. In addition to the Tax Certiorari proceeding listed above, the district also processes many small claims adjustment review (SCAR) decisions every tax season. For the 2023-24 year there are 48 claims for review. This is a significantly lower number of small claims cases against the district for this tax season due to the high volume last year based on the re-evaluation of assessments in the Town of Penfield. Usually when there is an equalization rate change, the number of challenges increases. The projected refunds associated with these claims are much smaller than the commercial properties listed in the tax certiorari cases. This year's challenges are as follows: Assessments
Challenges
Potential Risk
Total Claims
Webster
$16,214,350
$2,414,150
$66,831
43
Penfield
$2,796,800
$342,400
$5,849
5
Total
$19,011,150
$2,756,550
$72,680
48
The total risk is a worst case scenario if every claim was reduced to the challenged assessment. On average, total refunds or corrected tax bills amount to around $10,000. This year we will expect to have a slightly lower amount. Please let me know if you have any questions. Thank you.
119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org