2025-26 Tax Warrant August 19, 2025
Reminder-3 Parts to the Tax Formula
Part 1-Tax Levy ✓ $127,549,054–Budgeted Levy (Cap Compliant) ✓ $127,441,122–Proposed Actual Levy This Evening ○ Required to reduce the levy under Tax Cap Law by the annual Re-levy amounts ○ $107,931 in uncollected taxes that will get added to our collection this year (Webster & Penfield make up 100%) ■ Very rarely do we have Wayne County parcels in this calculation
Part 2-Assessments Town
25-26 Valuation
24-25 Valuation
Variance
Percent
District %
Penfield
$ 1,813,691,633
$ 1,804,024,763
$ 9,666,870
0.54%
35.56%
Webster
$ 3,261,823,227
$ 3,226,841,534
$ 34,981,693
1.08%
63.95%
Ontario
$ 2,328,903
$ 2,333,078
$ (4,175)
-0.18%
0.05%
Walworth
$ 23,020,955
$ 22,171,978
$ 848,977
3.83%
0.45%
District
$ 5,100,864,718
$ 5,055,371,353
$ 45,493,365
0.90%
100.00%
Part 3-Equalization Rates Town
2025-26 Rate
2024-25 Rate
% Change
Penfield
75%
87%
(12%)
Webster*
48%
52%
(4%)
Ontario
72%
76%
(4%)
Walworth
70%
74%
(4%)
*Lowest in Monroe County
Final Rates-Per Thousand? 2023-24
2024-25
2025-26
Variance
% Variance
Penfield
17.081053
17.086508
18.369378
$1.28
7.51%
Webster
27.683099
28.587096
28.702192
$0.12
0.40%
Ontario
19.403196
19.831094
19.375594
($0.46)
-2.30%
Walworth
19.876444
20.367070
19.929183
($0.44)
-2.15%
True Tax Value
16.057100
14.866020
13.777654
($1.09)
-7.32%
$250,000* 2024-25
2025-26
Yearly Variance
Monthly Variance
Penfield
$ 4,271.63
$ 4,592.34
$ 320.71
$ 26.73
Webster
$ 7,146.77
$ 7,175.55
$ 28.78
$ 2.40
Ontario
$ 4,957.77
$ 4,843.90
$ (113.87)
$ (9.49)
Walworth
$ 5,091.77
$ 4,982.30
$ (109.47)
$ (9.12)
True Tax Value
$ 3,716.51
$ 3,444.41
$ (272.10)
$ (22.67)
*Based on Real Estate Survey Data
Comparison to Budget
Projection
Where were the projections off? ✓ Assessments were up 0.9% districtwide ✓ Projected 1.58% in April ⚬ Penfield came in 1% lower than estimated for calculation ✓ Equalization Rates did not change from April projections
Budget Projection
Actual Rates
Variance
% Change
Penfield
$18.285101
$18.369378
$0.08
0.46%
Webster
$28.570525
$28.702192
$0.13
0.46%
Ontario
$19.267127
$19.375594
$0.11
0.56%
Walworth
$19.817617
$19.929183
$0.11
0.56%
The Power of Equalization-Rates Change
Actual Rates
100% Equalization
Variance
% Change
Penfield
18.369378
13.790642
($3.30)
-19.29%
Webster
28.702192
13.790636
($14.80)
-51.76%
Ontario
19.375594
13.747063
($6.08)
-30.68%
Walworth
19.929183
13.747063
($6.62)
-32.50%
True Tax Rate
13.777654
13.790470
($1.08)
-7.23%
❏ 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 (utilized a rate of change based on Penfield’s recent reassessment)
Changes to STAR limits-Capped at 2% Town
2025-26 Rate
2024-25 Rate
STAR Level
Basic
Enhanced
Basic
Enhanced
Penfield
$482
$1,349
$512
$1,390
Webster
$497
$1,391
$532
$1,391
Ontario
$500
$1,380
$547
$1,380
Walworth
$511
$1,403
$561
$1,409
A Few Reminders ✓ It’s August 19th…bills go out next week ✓ It is not unheard of for last minute assessment changes or STAR changes to be made ✓ 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?
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