2026-27 Tax Warrant August 18, 2026
Reminder-3 Parts to the Tax Formula
Part 1-Tax Levy ✓ $131,877,698 – Budgeted Levy (Cap Compliant) ✓ $131,771,231 – Proposed Actual Levy This Evening ○ Required to reduce the levy under Tax Cap Law by the annual re-levy amounts ○ $106,467 in re-levied taxes that will get added to our collection this year (Webster and Penfield make up 100%) ■ Very rarely do we have Wayne County parcels in this calculation
Part 2-Assessments Town
26-27 Valuation
25-26 Valuation
Variance
Percent
District %
Penfield
$ 1,836,649,855
$ 1,813,691,633
$ 22,958,222
1.27%
35.56%
Webster
$ 3,277,898,899
$ 3,261,823,227
$ 16,075,672
0.49%
63.95%
Ontario
$ 2,481,175
$ 2,328,903
$ 152,272
6.54%
0.05%
Walworth
$ 23,282,670
$ 23,020,955
$ 261,715
1.14%
0.45%
District
$ 5,140,312,599
$ 5,100,864,718
$ 39,447,881
0.77%
100.00%
Part 3-Equalization Rates Town
2026-27 Rate
2025-26 Rate
% Change
Penfield
68%
75%
(7%)
Webster*
43%
48%
(5%)
Ontario
64%
72%
(8%)
Walworth
64%
70%
(6%)
*Lowest in Monroe County
Final Rates-Per Thousand? 2024-25
2025-26
2026-27
Variance
% Variance
Penfield
17.086508
18.369378
18.696339
$0.33
1.78%
Webster
28.587096
28.702192
29.566322
$0.86
3.01%
Ontario
19.831094
19.375594
20.101401
$0.73
3.75%
Walworth
20.367070
19.929183
20.101401
$0.17
0.86%
True Tax Value
14.866020
13.777654
12.714037
($1.06)
-7.72%
$250,000* 2025-26
2026-27
Yearly Variance
Monthly Variance
Penfield
$ 4,592.34
$ 4,674.08
$ 81.74
$ 6.81
Webster
$ 7,175.55
$ 7,391.58
$ 216.03
$ 18.00
Ontario
$ 4,843.90
$ 5,025.35
$ 181.45
$ 15.12
Walworth
$ 4,982.30
$ 5,025.35
$ 43.05
$ 3.59
True Tax Value
$ 3,444.41
$ 3,178.51
$ (265.90)
$ (22.16)
*Based on Real Estate Survey Data
Comparison to Budget
Projection
Where were the projections off? ✓ Assessments were up 0.77% districtwide ✓ Projected 2.5% in April ⚬ Penfield came in 1% lower than estimated for calculation ✓ Equalization Rates dropped drastically for Wayne County towns
Budget Projection
Actual Rates
Variance
% Change
Penfield
$18.568622
$18.696339
$0.13
0.69%
Webster
$29.364375
$29.566322
$0.20
0.69%
Ontario
$17.658240
$20.101401
$2.44
13.84%
Walworth
$18.162761
$20.101401
$1.94
10.67%
The Power of Equalization-Rates Change
Actual Rates
100% Equalization
Variance
% Change
Penfield
18.696339
12.713448
-$5.98
-32.00%
Webster
29.566322
12.713448
-$16.85
-57.00%
Ontario
20.101401
12.864897
-$7.24
-36.00%
Walworth
20.101401
12.864897
-$7.24
-36.00%
❏ Why are they not all the same? ❏ Sales Tax is allocated to each town based on BUDGETARY expectations and we are split between 2 counties ❏ Many variables at play with this scenario ❏ Assessed values will go up with all towns at 100%, but the unknown amount will also impact these figures
Changes to STAR limits-Capped at 2% Town
2026-27 Rate
2025-26 Rate
STAR Level
Basic
Enhanced
Basic
Enhanced
Penfield
$479
$1,349
$482
$1,349
Webster
$448
$1,285
$497
$1,391
Ontario
$442
$1,268
$500
$1,380
Walworth
$445
$1,270
$511
$1,403
A Few Reminders ✓ It’s August 18th…bills go out next week ■ It is not unheard of for last minute assessment changes ✓ Those changes may cause tax rates to be recalculated ■ Will notify the BOE if that happens ■ The new rate on your tax bill may not match what was approved tonight! ✓ BOE will approve updated rates in September retroactively ■ This has happened before in previous years
Thank You Questions?
Tax Website