WEBSTER CENTRAL SCHOOL DISTRICT Brian Freeman, Assistant Superintendent for Business 119 South Avenue, Webster, NY 14580 (585) 216-0017 brian_freeman@webstercsd.org
Brian Neenan, Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: Summary of Pending Tax Cases - 2026-27 Cc: Board of Education Date: 9/3/2026 This report details the pending legal challenges to property tax assessments that could affect the district's finances. The district actively participates in all these cases to minimize the potential impact of any refunds. It's important to note that the "Total Exposure" figures represent a worst-case scenario and not the expected final outcome. Tax Certiorari is the legal process by which a property owner challenges their assessment in court, often to get a reduction in their property taxes. The total potential exposure for the district from all pending certiorari cases is $4,423,159. The district currently has $5,051,088 in a Tax Certiorari Reserve fund. This reserve is a separate account set aside to pay for any refunds that result from these cases, which helps protect the district's operating budget from unexpected expenses. The following table lists all pending cases: Property DiVincenzo Penfield Heights LLC Taco Bell 1695 Empire Blvd K2 Apartments Delta Sonic
Total Penfield
Exposure
Property 985/962 & Foxfive LLC $12,100 Ridge Rd $23,408 AMF Bowling Centers $12,719 Democrat and Chronicle $44,501 AMC Theaters $145,905 Webster Golf Course $29,498 Kindercare Country Manor Apts 1067 Ridge Road Storage Solutions $268,131 DaMosque Preservation Trail BellaTerra Place Garber Lowes 740 Ridge Rd LLC Speedway Heritage Christian Hanna Properties VPG Waterfront Peaches/Old DAO
Exposure $110,062 $32,290 $5,894 $54,108 $159,694 $151,304 $462,414 $151,089 $18,133 $394,829 $109,203 $1,034,323 $136,774 $249,038 $188,607 $66,727 $393,857 $30,149 $7,059 $65,770
Total Exposure
657-659 Ridge Road 610 Salt Road 545 Basket Road Dairy Queen Cobblestone Walgreens Hegedorn $4,423,159 Total Webster
$116,531 $81,043 $51,634 $10,508 $25,545 $38,131 $10,314 $4,155,028
The total exposure is broken down by town as follows: ● ●
$268,131 Total Webster Exposure: $4,155,028
*Blue are properties that are unresolved from prior years *Yellow are properties that have 2026-27 tax challenges on file In addition to the large commercial cases, the district also handles smaller residential assessment challenges through the Small Claims Assessment Review (SCAR) process. This year, there are only three SCAR cases, which is a significant reduction from previous years. The projected refunds for these are typically much smaller than those for commercial properties. The details for the 2026-27 SCAR claims are: ● ●
11 Total Risk: $17,146.01
The total risk figure represents the absolute maximum potential refund if every claim were to be reduced to the full challenged amount. On average, the total refunds for SCAR cases typically amount to around $10,000 per year, so this year is expected to be much lower. Please let me know if you have any questions. Thank you.