WEBSTER CENTRAL SCHOOL DISTRICT Brian M. Neenan
David Swinson
Superintendent Brian_Neenan@webstercsd.org (585) 216-0001
Assistant Superintendent for Administration and Human Resources David_Swinson@webstercsd.org (585) 216-0011
Colleen Armstrong
Brian Freeman
Assistant Superintendent of Student Services Colleen_Armstrong@webstercsd.org (585) 216-0036
Assistant Superintendent for Business Brian_Freeman@webstercsd.org (585) 216-0017
Erin Land Assistant Superintendent for Instruction Erin_Land@webstercsd.org (585) 216-0130
Brian Neenan,Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: 2022-23 Tax Certiorari and Small Claims Assessment Review (SCAR) Cc: Board of Education Date: 9/6/2022 Below is a listing of all Tax Certiorari cases that are currently pending as of 2022-23 against the district:
Property JP Morgan Chase DiVincenzo The Arbors at Penfield DiMarco Baytowne
Total Penfield
Total Exposure
Exposure Property $19,692 Democrat and Chronicle $3,570 AMC Theaters $11,482 Webster Golf Course $282,093 Kindercare Country Manor Apts 1067 Ridge Road COR-Holt Road Kohl's $316,836 Storage Solutions GOAL Investments DaMosque Lowes 740 Ridge Rd LLC Speedway 182 W. Main Street Quatela Heritage Christian Hanna Hegedorn $2,596,461 Total Webster
Exposure $5,894 $30,646 $33,017 $33,114 $462,414 $46,118 $527,886 $18,133 $62,517 $257,625 $206,654 $188,607 $66,727 $24,833 $36,518 $238,457 $30,149 $10,314 $2,279,624
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 $4,159,181 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 2022-23 year there are 210 claims for review. This is a significantly higher number of small claims cases against the district for this tax season due to 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 is much smaller than the commercial properties listed in the tax certiorari cases. This year's challenges are as follows: Assessments
Challenges
Risk
Total Claims
Webster
$29,826,625
$4,458,225
$121,001
70
Penfield
$58,584,000
$5,996,534
$104,161
140
Total
$88,410,625
$10,454,759
$225,162
210
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 higher 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