by Erica L. Linden,
Brockport Village Manager
The Brockport Village Board held a public hearing on the tentative budget on April 1, 2024. The proposed budget included a 9% tax levy increase. Taking the concerns raised by the public into account, the board requested a budget with a lower levy. The budget delivered to the Village Board and approved on April 15 includes a 7% increase to the tax levy. An explanation of the tax levy, tax rate, and general budget follows.
TAX LEVY
The NYS Comptroller’s Office provides a formula for each municipality to use to determine their allowed tax levy under the tax cap. The basic idea of the tax cap is that local governments will raise taxes no higher than 2% or the rate of inflation, whichever number is lower. In practice, the formula takes into consideration a state provided “Growth Factor,” payments in lieu of taxes (PILOTS), carryover, and adjustments/exclusions. This year, the Comptroller’s Office provided for an exclusion for municipalities who pay into the ERS + Police & Fire System. This exclusion was not released until after the Village’s original tentative budget presentation. With this exclusion, the NYS allowed tax cap for the Village of Brockport this year is 3.43%. The Village Board passed a local law on April 1, 2024 to override the tax cap for the 2024 fiscal year.
•Tax Levy allowed under the Tax Cap Formula: $3,553,909 at 3.43%
•Tax Levy adopted: $3,676,642 at 7%
Difference: $122,733
TAX RATE
The tax rate is a function of the levy. In order to achieve the levy amount set, the rate is adjusted across the tax roll. Not everyone pays the same, as tax exemptions exist for those meeting eligibility requirements for senior citizens, disabled individuals, veterans, or volunteer fire and ambulance workers.
Tax rates fluctuate from year to year. This year’s tax rate will be $11.96 in order to achieve the tax levy.
Village of Brockport tax rates for the last six years:
2018 $12.20 2019 $11.50 2020 $12.11 2021 $11.64 2022 $11.75 2023 $11.18
HOW MUCH DO I OWE?
Sample Home #1, assessed at $157,700
Last year: $1,763.33
This year: $1,886.09 Difference: $122.76
Sample Home #2, assessed at $226,800
Last year: $2,535.97
This year: $2,712.53 Difference: $176.56
ASSESSMENTS
Town of Sweden reassessments were recently mailed to property owners. The new assessed value for your home will be reflected on next year’s village taxes. The March 2023 assessment value will be used to calculate this current village tax bill.
Reassessment does not increase Village revenues. Only an increase to the tax levy will increase Village revenues.
BUDGET SUMMARY
Village property taxes support 51% of the total Village Budget. Sales tax contributes 30% with the remaining coming from various state, federal, interest, and departmental income sources. Appropriated Fund Balance and Reserves contributes to 4% of the budget.
The General Revenue Budget includes the Board of Trustees, Village Court, Village Clerk/Treasurer Office, Department of Public Works, Police Department, Building Inspection & Code Enforcement, and the Planning/Zoning Board. This also includes the Village portion of the Seymour Library operating budget.
The Water Budget and the Sewer Budget are self-supporting funds that do not use taxpayer dollars. Monroe County Water Authority raises its rates to purchase water each year. The Village of Brockport maintains all its own water and sewer lines but purchases water from Monroe County Water Authority. The Village has not raised water rates in two years; this year water rates will go up $0.11 per 1,000 gallons consumed beginning in June for our in-district accounts, and $0.25 for out-of-district accounts.
The budget(s) can be found online at https://brockportny.org/treasurer/. Past village tax bills can be found online at http://www.tslco.net/brockport.htm. This year’s tax bill will be available online and mailed by May 31, 2024.
