Each year, Monroe County, in accordance with state law, shares sales tax receipts with its towns, villages and school districts based on both full valuation of property and population. The full valuation of property changes each year when local assessors file their roles. The population portion of the formula only changes when census numbers change, usually with the U.S. Census figures that are updated every ten years.

For the first three percent of county sales tax, the amount allocated to each community is based 50 percent on full valuation of property and 50 percent on population. The additional one percent of sales tax is apportioned based solely on population.

Since the 2000 U.S. Census figures have just become available for use, the share of sales tax that’s calculated based on population will shift some funds from some municipalities to others.

The 1990 and 2000 census figures for local municipalities are:

In general, villages and the City of Rochester lost population, therefore they lost part of their sales tax share. Towns, on the other hand, tended to gain population, increasing their share. The overall effects of the new population figures are that villages end up losing about $23,000 (.3 percent decrease) and towns gain about $260,000 (.3 percent increase). The City of Rochester and County of Monroe both lose some of their share. However, some towns or villages could have an increase population and still lose some of their sales tax share because their population decreased as part of the county as a whole.

Suburban school districts are held harmless under the Morin-Ryan Act which means they receive their three percent distribution regardless. The amount that will be paid to school districts is expected to increase by 3.4 percent this year. Estimated payments to local schools based on the 2000 census are:

As far as towns and villages go, the Village of Brockport appears to be the hardest hit municipality on the west side of the county.

It is projected to lose $88,000 in sales tax receipts based on its population decline. The Village of Spencerport will lose about $5,000. However, the villages of Churchville and Hilton will gain $19,000 and $75,000 respectively.

The Towns of Sweden, Hamlin, Riga and Parma are projected to take losses. The county estimates Sweden will receive $16,500 less in sales tax funds, Hamlin $39,600 less, and Parma $23,653 less. Riga will lose about $5,000. Several towns will see an increase in their allocation. Ogden will gain about $58,000, Chili will gain $59,000, and Clarkson’s share will increase by $102,300.

These figures are all approximations. The true payments made to each municipality will depend on the economic activity (sales) that take place each period.