N-W sets 2007-08 tax rates

by Larry Austin
Niagara Wheatfield Tribune, August 9, 2007

Approval of the 2007-08 tax rate and warrant at the Niagara-Wheatfield Board of Education meeting on Aug. 1 was good news for residents of the towns of Wheatfield, Lewiston and Cambria, who saw their overall school taxes officially go down.

The news was not so good for Town of Niagara residents, who will see their taxes take a leap of 11.46 percent.

N-W Business Manager Kerin Dumphrey provided the final numbers to the board during a presentation. Dumphrey said the district, with its overall .94 percent average tax rate decrease, will have the lowest tax rate of any central school district in Niagara County next year.

"The actual average tax rate has decreased almost 1 percent, however the way that's spread among the towns causes an increase in (the Town of) Niagara, while there's a decrease in all the other towns, and that's due to the equalization rates," Dumphrey said.

Dumphrey's tax presentation pointed out that when the state finds property under-assessed, it mandates an adjustment in taxes so the burden is spread fairly among multiple towns in a taxing jurisdiction, called the equalization rate.

Equalization rates changed in 2007; Cambria's stayed at 100 percent, meaning the state considers Cambria's property valued at its actual value, Dumphrey said. Lewiston is at 90 percent, while Wheatfield is at 74 percent, he said.

The Town of Niagara, which "hasn't had a reval in almost 20 years now," is 62 percent, or 10 percentage points lower than last year, according to Dumphrey.

"So that's why you see that big swing there," Dumphrey said.

According to district figures:

•Cambria's homestead rate per thousand of assessed valuation will drop $1.08 to $16.36, or -6.16 percent.

•Lewiston's homestead rate will drop 73 cents to $18.44, or -3.81 percent.

•Wheatfield's homestead rate will drop 11 cents to $22.36, or -.48 percent.

•The Town of Niagara's homestead rate will rise $2.78 to $27.05, or 11.46 percent.

For non-homestead rates, expressed in rates per $1,000 of assessed value:

•Cambria, $22.58, a decrease of $1.50, or -6.25 percent.

•Lewiston, $23.95, a decrease of $3.35, or -12.27 percent.

•Wheatfield, $30.91,a decrease of six cents, or -0.22 percent.

•Town of Niagara, $36.53, an increase of $3.38, or 10.21 percent.

The average tax bill declines $8.04 districtwide, Dumphrey said, but rises $300 in the Town of Niagara for a house assessed at $100,000, decreases for businesses in the Town of Lewiston $300, and decreases $100 for homes in Cambria.

The rate is roughly $17 per $1,000 of assessed value in Cambria. "That's what everybody's rate would be if all homes were assessed at fair market value," Dumphrey said. "So really we do have low tax rates, we're just in a situation where we're the only district in the county where we have two towns that haven't done a reval in a long time."

Qualifying Cambria residents will receive 100 percent of the maximum Basic STAR exemption, Dumphrey added, which is $32,020, STAR is deducted from the assessed value before the state apples the taxes to the property.

Because some towns are not assessed at full market value, residents in those towns will receive only a portion of the full STAR benefit. Town of Niagara residents will have a Basic STAR exemption of $22,230; Wheatfield residents, $23,830.