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 - 2025-26 Cc: Board of Education Date: 9/3/2025 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 $4,501,515. The district currently has $5,039,360 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
Exposure
Property
Exposure
DiVincenzo
$12,100 985/962 & Foxfive LLC Ridge Rd
$52,341
The Arbors at Penfield
$31,892 AMF Bowling Centers
$32,290
Baywinde
$734,295 Democrat and Chronicle
$5,894
Penfield Heights LLC
$15,013 AMC Theaters
$54,108
Brandt Pointe
$155,034 Webster Golf Course
$159,694
Taco Bell
$12,719 Kindercare
$113,821
1695 Empire Blvd
$22,054 Country Manor Apts
$462,414
K2 Apartments
$55,714 1067 Ridge Road
$120,805
Delta Sonic
$13,321 Storage Solutions
$18,133
DaMosque
$357,578 Preservation Trail
$109,203
BellaTerra Place
$566,572 Garber
$265,020
Lowes
$249,038 740 Ridge Rd LLC
$188,607
Speedway
$66,727 Heritage Christian
$353,743
Hanna Properties
$30,149 VPG Waterfront
$7,059
Peaches/Old DAO
$28,013 657-659 Ridge Road
$57,401
610 Salt Road
$39,921 545 Basket Road
$25,434
Doodlebugs
$33,065 Hegedorn
$52,341
The total exposure is broken down by district as follows: ● ●
$1,052,144 Total Webster Exposure: $3,449,371
*Blue Highlighted denotes a new filing this tax year 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 2025-26 SCAR claims are: ● ● ●
3 Total Risk: $2,498.24 (Penfield only) Webster Claims: 0 (Very unusual)
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.