Niagara County’s proposed 2024 budget is driving another reduction in the county tax rate, despite still-rising expenditures including the addition of 13 employees to staff a county-run ambulance transport service.
The property tax rate is set at $5.08 per $1,000 of assessed value, a 9.1% or 51-cent decrease. The property tax levy will amount to $91.7 million.
County Manager Rick Updegrove attributed the rate reduction to growth of the tax base from new home construction and new businesses opening.
“If your base is growing faster than the levy, (the tax rate) will come down,” Updegrove said.
Across all funds, the county projects $432.5 million in total revenues, a $23.7 million or 5.82% increase, with expenditures rising the same amount. Of the increased spending, about $10.6 million is on reimbursable expenses and they’re offset by grants and sales tax receipts.
The budget forecasts the county will pull in $91.4 million in sales tax revenue, a 7.2% or $6.2 million increase over 2023.
New spending lines in the budget include five new sheriff’s officer positions, whose cost is offset by $235,000 from the federal COPS program, and 13 positions for the new Niagara County ambulance service: Six EMTs, four Advanced Life Support personnel and three supervisors.
“Our budget continues to invest in vital infrastructure, public safety, and the workforce,” Updegrove said.
The budget shows that nine state-mandated expenses make up 93% or $85.17 million of the county tax levy. The biggest year-over-year increases from those are $5 million for Medicaid and $3 million for public employee pension contributions.
Without those two increases, Updegrove said, the county’s year-over-year spending increase would be about 1.5% versus almost 6%.
The total property tax levy for special districts is $9.8 million, with each levied amount decided on by their respective boards. The water district tax levy is $5.6 million, a 1.9% increase; the sewer district tax levy is $3.5 million, a 2.89% increase; and the refuse district tax levy is $700,000, a 2.84% increase.
The proposed budget shows these pay rates for members of the county legislature: legislators, $19,075 each; majority and minority caucus leaders, $19, 575 each; and chairperson, $22,075.
As part of the budget, members of the legislature will receive the following pay rates:
Public hearings on the county tax rolls and budget will take place during the legislature’s Dec. 5 meeting. The assessment tax roll hearings for the different special districts will begin at 5:10 p.m. and the budget hearing will begin at 5:40 p.m.
The legislature is slated to vote on the proposed budget Dec. 12.