Town pressed for time

Assessments
by JESSICA L. FINCH Associate Editor

(This is the first part of a two-part series on the Town of Amherst attempting to return to a 100 percent reassessment program. Next week, Town Assessor Harry Williams will explain how lack of funding and time could jeopardize the attempt.)

Since Amherst Supervisor Satish Mohan discontinued the annual 100 percent assessment program this year, questions have been raised by many officials on what that means for the town and school districts.

Representatives from the three Amherst school districts - Amherst Central, Williamsville and Sweet Home - wrote to the supervisor and the Town Board claiming that removal of the program would cost residents more in taxes, and there would also be a reduction in STAR funding, which refers to the state taxpayer relief program.

Mohan stuck by his statement that the removal of the program in 2007 would not have an impact on tax amounts.

On Monday, the two sides met during a work session with Joseph Muscarella, regional director for the office of real property services for the State of New York, to receive answers.

Muscarella said that one year out of the program would not have an impact because the previous year's numbers, based on the 2006 100 percent assessment program, are used for equalization calculations.

"If they go back to the program for 2008 it would be figured at 100 percent because the town would be doing a reassessment project at 100 percent or what the assessor reports," he said.

But that is easier said than done. Muscarella said that with the size of Amherst the assessment of each of the 42,000 parcels should have been started.

"The faster you move, the better," he said at Monday's work session, adding that the town is under a tight timeline to assess 42,000 parcels.

"According to everything I heard (Monday), the town plans on doing a 100 percent assessment program in 2008, but I know the assessor has some concerns with that," he added.

Muscarella told the board that if the town does not get back into a reassessment program for 2008, the new lower equalization rate would be used for exemption calculations and would result in exemption amounts for veterans to be lower.

"We don't have the money," Williams told the Town Board on Monday, adding that the assessor's department staff is still logging permits that need to be done. "We are doing what we can within our budget."

The town had been using GAR Associates, a private contractor, to retain the 100 percent assessment program. By staying at that level the town was receiving $250,000 annually for the program from the state. That money was not granted for 2007.

Mohan was not available for comment following the work session. His comments will be published next week on how the town plans to fund the assessment of the parcels and finish in nine months.

Field review of values must be completed by December. By Oct. 1, 2007 Williams must have an Annual Reassessment Six Year Plan submitted.

If the town is able to start in April, and completes the assessment process by December, that is 4,777 parcels a month, and 238 parcels a day (based on 20 work days in nine months).

On a brighter side, Tom Maturski, the Williamsville Central School District's assistant superintendent for finance and management services, said he was encouraged by the information gathered at Monday's work session.

"Not being in the reassessment program will not affect STAR rebates in 2007-08," he said. "It is better for town taxpayers if STAR is at the maximum level."

However, based on several other variables, the tax rate could be affected. That information will be available at the end of May.

In the Amherst School District the equalization rate is based only on Amherst, but Sweet Home needs the rate from Tonawanda, and Williamsville has to include information from Cheektowaga and Clarence.

Muscarella advised the town on a schedule to return to 100 percent reassessment, which includes the suggestion of hiring a consultant.

The next Town Board meeting will be held at 7 p.m. Monday, April 2 at town hall, 5583 Main St., Williamsville.