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: 2024-25 Tax Certiorari and Small Claims Assessment Review (SCAR) Cc: Board of Education Date: 9/1/2024 Below is a listing of all Tax Certiorari cases that are currently pending as of 2024-25 against the district: Property JP Morgan Chase DiVincenzo The Arbors at Penfield Baywinde Penfield Heights LLC
Total Penfield
Total Exposure
Exposure Property $35,717 Democrat and Chronicle $12,100 AMC Theaters $22,094 Webster Golf Course $734,295 Kindercare $7,023 Country Manor Apts 1067 Ridge Road COR Holt Road $811,230 Storage Solutions DaMosque Preservation Trail BellaTerra Place Garber Lowes 740 Ridge Rd LLC Speedway Heritage Christian Hanna Properties VPG Waterfront Hegedorn $3,940,037 Total Webster
Exposure $5,894 $54,108 $74,287 $78,655 $462,414 $93,577 $697,987 $18,133 $325,032 $109,203 $252,962 $132,244 $206,654 $188,607 $66,727 $314,802 $30,149 $7,059 $10,314 $3,128,807
*Blue Highlighted denotes a new filing this tax year Currently, the district has $4,185,255 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 2024-25 year there are 6 claims for review. This is a significantly lower number of small claims cases against the district for this tax season.. Usually when there is an equalization rate change, the number of challenges increases. The projected refunds associated with these claims are 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
$671,200
$99,200
$2,836
2
Penfield
$1,732,200
$182,730
$3,122
4
Total
$2,403,400
$281,930
$5,958
6
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 much lower amount. Please let me know if you have any questions. Thank you.