Williamsville Central School District 2016 Tax Warrant (Levy and Tax Rate) Scott Martzloff, Ed.D. Thomas Maturski Superintendent Assistant Superintendent Finance and Management Services .

2016 Tax Levy – Facts The tax levy being issued was approved by the voters as part of the 2016 annual budget vote on May 17, 2016. The levy is under the New York State Tax Cap. It is in compliance with the New York State Tax Cap-Tax Freeze program. Qualifying property owners will receive rebate checks from New York State this fall for the amount of the tax increase per State .

2016 Tax Rate – Determining Factors April Tax Rate Projections Assessment growth – Utilized NYS issued growth rate that was required to be used in the Tax Cap calculation, +1.09%. Equalization rates – Estimated 2016 rates (rates were not final). Levy amount – Proposed levy of $117,227,512 as included in the budget voted on by the community. August Tax Rate Calculations Assessment growth – Actual 2016 assessments from town assessors certified by Erie County Real Property Services. Equalization Rates – Final 2016 rates (Determined by NYS). Levy amount – Same Levy presented and approved by the community in May, $117,227,512.

2016 Tax Rate – Explanation of Changes: April Projections versus the August Actual rates Assessment growth - Beyond NYS tax cap rate increase of 1.09%, actual assessment increase for the Town of Amherst was 1.38% before impact of the change in equalization rate. Equalization rate – The Town of Amherst equalization rate fell from 97% to 91%. The tax rate calculation adjust for a fair distribution of the levy based on equalized value. This change added 6.68% to the assessed values used for calculating the tax rate. Result – Inflates the assessed value for Town of Amherst assessments by the 6% decrease in the equalization rate Assessment Increases AFTER equalization rate adjustment Amherst – 8.06% Cheektowaga – 7.43 Clarence – 1.61% Average – 7.30%

2016 Tax Rate - Amherst April – Proposed Budget August – Final Assessments Estimated Tax Rate = $19.28 with an increase of 0.74% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 $17.19 $17.19 $200,000 $24.31 $24.31 Final Tax Rate = $19.22 with an increase of 0.44% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 $7.95 $7.95 $200,000 $12.00 $12.00 Williamsville complies with New York State's Property Tax Rebate Program. The above increases will be refunded to homeowners per the governing law of the program. The estimated change in tax bills assume no changes in a homeowner’s assessed value.

2016 Tax Rate - Cheektowaga April – Proposed Budget August – Final Assessments Estimated Tax Rate = $17.50 with an increase of -5.48% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 -$152.21 -$152.21 $200,000 -$202.95 -$202.95 Final Tax Rate = $17.44 with an decrease of -5.77% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 $-160.57 $-160.57 $200,000 $-214.10 $-214.10 Williamsville complies with New York State's Property Tax Rebate Program. The above increases will be refunded to homeowners per the governing law of the program. The estimated change in tax bills assume no changes in a homeowner’s assessed value.

2016 Tax Rate - Clarence April – Proposed Budget August – Final Assessments Estimated Tax Rate = $19.52 with an increase of -5.49% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 -$152.51 -$152.51 $200,000 -$203.34 -$203.34 Final Tax Rate = $17.47 with an decrease of -5.77% Estimated School Tax Bill Changes: Assessment Basic Enhanced $150,000 $-161.17 $-161.17 $200,000 $-214.89 $-214.89 Williamsville complies with New York State's Property Tax Rebate Program. The above increases will be refunded to homeowners per the governing law of the program. The estimated change in tax bills assume no changes in a homeowner’s assessed value.

Tax Rate and Tax Bill Information Erie County Department of Real Property Tax Services reconciles assessment and exemption information that is submitted by each town. Minor adjustments may occur to the presented information. Estimated tax bill changes are based on no change in a property owner’s assessments from the previous year. Williamsville Central School District property tax bills are printed by Erie County Department of Real Property. Williamsville property tax payments are collected by the Town of Amherst and remitted to the school district. Tax bills are issued in early September and payments are due on October 15th.