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General Assessment Information
Assessor: Donna M. Komor, IAO
Location:
Town Hall
1000 Ridge Road
Webster, NY 14580
Hours: 8:30 am - 4:30 pm
Phone: (585) 872-7050
Fax1: (585) 872-1352
Fax2: (585) 872-4437
Email:
The original and principal function of the Assessor’s Office is to maintain a fair and equitable assessment roll. This is the foundation for the levy of taxes by the schools (Webster Central and Wayne Central), Monroe County, the Town and the Village of Webster, as well as the various special districts. Each taxing jurisdiction prepares an annual budget, according to its own fiscal year, which takes into consideration the anticipated sources of income (except the tax levy) and necessary expenditures for their budget year. Once all is considered, the budget is “balanced” by levying the remainder of the funds needed against the taxable value on the assessment roll(s) for that taxing jurisdiction.
Thus, the purpose of the assessment is to equitably distribute the tax burden among the property owners. The assessment can be 100%, or 50%, or any percent of full market value. As long as it is the same (or close to the same) percentage throughout the assessment roll, the assessment is functioning properly. Its sole function is to provide equal opportunity for similar properties to pay similar taxes based on property value.
However, with the increase in number and value of partial property tax exemptions, the proportionate tax load is shifted from one group of individuals to another. It is no longer solely based on property value. As an example, let’s say more seniors qualify for tax breaks. The remainder of the tax base must shoulder the load because the same amount MUST be collected to balance the budget, and now seniors are paying a smaller share. Likewise, as more veterans receive greater “benefits” (that is tax breaks)…as more homeowners, through the STAR exemption…as more farmers through agricultural programs…as more large tract owners through open space preservation programs, as more business owners ….etc. receive greater benefits, the remainder of the tax base must shoulder the burden. The question becomes: who is left in “the remainder of the tax base”? We all are, in one way or another. As seniors receive more benefits, the seniors, the veterans, the farmers, and the average homeowners and the business owners all see a greater increase in their share, when compared to what it would be if no tax breaks (or fewer tax breaks) were available to anyone.
So, as exemption usage increases, the tax rates will naturally increase as well, shifting the tax load among the demographic groups of people within the community being assessed.