2016 Budget

Town of Van Buren

Comprised of various funds, each representing different areas of the Town and providing

various services

Amount of taxes resident pays depends on where they live

Town of Van Buren

If you live in the Village of Baldwinsville your taxes based on

• General Whole Town Fund

Town of Van Buren

If you live outside the Village of Baldwinsville, your taxes represents costs charged to

• General Whole Town Fund• General Part-Town Fund• Highway Part-Town Fund• Special Revenue Districts in which you live

Functions Charged to General Fund- Whole Town

• Town Board• Town Supervisor • Justice Court• Comptroller• Assessor• Town Clerk• Records

Management• Town Attorney &

Engineer

• Town Buildings• Dog Control• Highway Administration• Parks and Recreation; Youth & Seniors• Historian

Functions Charged to General Town Fund, Part-Town

• Police Patrols• Code Enforcement• Planning Board• Zoning Board• Public Access Television

Special Revenue Districts Costs are paid by those property owner who directly receive the benefit

Drainage (7 Funds)Street Lights(10

Funds)

Sanitation(16 Funds)Water (9 Funds)

Total Spending(EXC INTERFUND TRANSFERS)

2016 $ 4,641,453

Decrease $ (86,680)

% Decrease -1.83%

2016 Spending By Category2016 Inc. (Dec) %

Wages $1,679,200 $21,571 1.30%

Benefits $737,627 ($41,079) -5.28%

Capital Costs $449,321 $15,488 3.57%

Consumable Costs $1,526,853 ($92,003) -5.68%

Debt $248,452 $9,343 3.91%

Total $4,641,453 ($86,680) -1.83%

Wages; 1679200; 36%

Benefits; 737627; 16%

Capital Costs; 449321; 10%

Consumable Costs; 1526878; 33%

Debt; 248452; 5%

2016 SPENDING

2016 Salary and Wages

2016 $1,679,200

Increase $21,571

% 1.30%

2016 WAGES

• WAGES INCREASE RANGE FROM 0%-5%

• BARGAINING AGREEMENTS EXPIRE 12-31-15 FOR HIGHWAY

• NO INCREASE FOR TOWN SUPERVISOR OR TOWN BOARD

• NO NEW POSITIONS

• HAVE INTER-MUNICIPAL AGREEMENTS WITH OTHER TOWNS TO SHARE ASSESSOR AND COMPTROLLER

2016 BENEFITS

2016 $737,627

Decrease from 2015 ($41,079)

% -5.3%

2016 Benefit Cost

2016 Inc. (Dec) %

NYS Retirement $257,658 ($33,092) -11.4%

Social Security/Medicare $130,746 ($2,710) -2.0%

Workmens Compensation $63,768 ($8,143) -11.3%

Unemployment $1,250 ($250) -16.7%

Disability $450 $27 6.4%

Health Insurance $283,755 $3,116 1.1%

Total $737,627 ($41,079) -5.3%

2008 2009 2010 2011 2012 2013 2014 2015 2016

28.6%27.0%

32.5%

39.8%

35.3%

48.8% 48.1% 47.0%43.9%

Benefit % of Payroll

2008 2009 2010 2011 2012 2013 2014 2015 2016

Cost $87,778 $61,695 $120,598 $191,829 $178,751 $275,508 $299,043 $290,750 $257,658

$25,000

$75,000

$125,000

$175,000

$225,000

$275,000

$325,000

$87,778

$61,695

$120,598

$191,829 $178,751

$275,508

$299,043 $290,750

$257,658

NYS Retirement Cost

2008 2009 2010 2011 2012 2013 2014 2015 2016

rate 8.0% 7.0% 11.2% 15.0% 18.3% 21.0% 20.1% 18.8% 17.4%

2.5%

7.5%

12.5%

17.5%

22.5%

8.0%7.0%

11.2%

15.0%

18.3%

21.0%20.1%

18.8%

17.4%

Retirement Rate

Health Insurance

• For 2016, Town cost is $283,755, $3,116 (1.1%) more than prior year

• Rates budgeted to increase 0%-10%

• Full time eligible employee’s and retiree’s pay 25% of premium. Part-timer’s pay 50%

• Retirees over 65 on Medicare Advantage Plan

Capital and Infrastructure

Equip/Infrastructure $334,321

Transfer to reserves $115,000

Total $449,321

Increase over 2015 $15,488

Capital Projects

Road resurfacing $300,988

Parks-siding $15,000

Computers $5,500

Community Development $8,333

TRANSFER TO RESERVE

• $100,000 FOR HIGHWAY EQUIPMENT RESERVE

• $5,000 FOR PARK FUND EQUIPMENT RESERVE

• $5,000 FOR BUILDING & GROUNDS EQUIPMENT RESERVE

• $5,000 FOR CODE ENFORCEMENT

Consumables

Costs of an ongoing and reoccurring nature such as:

UtilitiesInsuranceProfessional FeesMaintenance AgreementsRepairsSupplies

Consumables

2016 $1,526,853

DECREASE $92,003

% 5.7%

Large $ Consumables

Road Salt $240,000

Street Lighting $187,450

Utilities $86,422

Road Repairs $79,000

Canton Woods $66,950

Legal $65,090

Diesel Fuel $60,000

County SewerRepairs $53,045

Drainage Repairs $52,500

Insurance $49,500

Vehicle Repairs $40,500

Debt Service

2016 $248,452

INCREASE $9,343

% 3.9%

Debt Service

• Town setting aside funds in Reserves to avoid borrowing

• Purchased at foreclosure new highway garage

• New roof and boiler for Town Hall

Revenues

• Fees, Shared Service Agreements, and State Aid(Non-Property tax)

• Funds not spent in previous year(Appropriated Fund Balance)

• Property Taxes

Non-Property Tax Revenues

2016 $1,317,201

Decrease -$41,528

% -3.1%

2015 NON-PROPERTY REVENUES(excl. inter-fund chg’s)

County Snow Plowing $280,522

Mortgage Tax $161,930

CABLE Franchise Fees $133,416

Park and Rec fees $126,981

Shared Service Agreements $101,500

State Revenue Sharing $99,831

Pilots $95,970

State Aid-Chips $89,886

Court Fines $73,000

OCWA Lease $58,502

Building Permits $32,500

Appropriated Fund Balance

Funds not used in previous years

2016 $198,833

Decrease $5,963

Property Taxes

2016 $3,125,419

Decrease $39,331

% 1.24%

2% tax cap infoTotal real property tax levy for prior year (Ad Volorem) $ 3,167,229

Tax base growth factor from NYS Dept. of Taxation 1.0099

Sub-Total $ 3,198,585

Pilots Receivable for previous tax year $ 95,397

Allowable Growth Factor 1.0073

Sub-Total $ 3,318,028

Less: Pilots Receivable for Budget Tax Year $ 95,970

Available carryover from prior year $ 49,374

Total Allowable Levy Limit $ 3,271,432

Projected Tax Levy $ 3,125,419

Amount (over) under tax cap $ 146,013

Tax Rates

Determined by two methods:

Ad Valorem- Tax Levy/Taxable Assessed Value of Property(expressed as rate per thousand)

OR

Unit Charge-Tax levy/taxable units

Assessed value

Total $765,927,145

Exempt $107,229,811

Taxable $658,697,334

% 14.00%

2008 2009 2010 2011 2012 2013 2014 2015 2016

% 0.00%

6.87%

5.04%

1.84%

1.08%

1.02%

2.00%

1.21%

0.88%

Value

$541,823,916

$579,069,541

$608,256,090

$619,422,690

$626,110,225

$632,470,412

$645,117,874

$652,931,403

$658,697,334

30000000000.00%40000000000.00%50000000000.00%60000000000.00%70000000000.00%80000000000.00%90000000000.00%

100000000000.00%

$541,823,916 $579,069,541 $608,256,090 $619,422,690 $626,110,225 $632,470,412 $645,117,874 $652,931,403 $658,697,334

Taxable Assessed Value

2016 Taxes General and Highway Funds

Property taxes 2016

2016 tax rate

2015 Inc. (Dec) %

GENERAL FUND $1,111,536 $1.6875 2.08%

GENERAL - PART TOWN $58,221 $0.1027 -21.39%

HIGHWAY $1,432,148 $2.5259 -2.44%

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Whole Town A

$1.931 $1.594 $1.605 $1.583 $1.549 $1.600 $1.624 $1.624 $1.653 $1.687

Part-Town B

$0.343 $0.324 $0.212 $0.204 $0.183 $0.175 $0.145 $0.135 $0.131 $0.103

Highway DB

$2.741 $2.866 $2.949 $2.899 $2.594 $2.679 $2.639 $2.628 $2.589 $2.526

$0.250

$0.750

$1.250

$1.750

$2.250

$2.750

$1.931

$1.594 $1.605 $1.583 $1.549 $1.600 $1.624 $1.624 $1.653 $1.687

$0.343 $0.324 $0.212 $0.204 $0.183 $0.175 $0.145 $0.135 $0.131 $0.103

$2.741 $2.866

$2.949 $2.899

$2.594 $2.679 $2.639 $2.628 $2.589 $2.526

Property Tax Rates

Taxes Inside Village

TAX RATES 2016 2015

Inside Village

General fund-whole town (A) $ 1.6875 $ 1.6531

TAXES ON $100,000 HOUSE

Inside Village

General fund-whole town (A) $168.75 $165.31

Increase (Dec) over prior year-$ $ 3.44 $ 2.95

Increase (Dec) over prior year-% 2.1% 1.8%

2016 Taxes Outside Village(excluding special districts)

TAX RATES 2016 2015

General fund-whole town (A) $ 1.6875 $ 1.6531 General fund-part town (B) $ 0.1027 $ 0.1306 Highway fund, part-town(DB) $2.5259 $ 2.5891 Total $ 4.3161 $ 4.3728

Increase (Decrease) over prior year-$ $ (0.06) $ (0.01)

TAXES ON $100,000 HOUSE

General fund-whole town (A) $168.75 $165.31 General fund-part town (B) $ 10.27 $ 13.06 Highway fund, part-town(DB) $252.59 $258.91 Total $431.61 $437.28

Increase (Decrease) over prior year-$ ($5.68) ($1.39)

Increase (Decrease) over prior year-% -1.3% -0.3%

Drainage Districts

By taxes 2016 2016 tax rate Inc. (Dec) %

SD04SENECA DRAINAGE $37,850 $0.1591 -26.77%

SD06SUN MEADOWS DRAINAGE $1,500 $0.0724 -40.50%

SD08HARBOR HEIGHTS DRAINAGE $2,950 $0.0896 -26.03%

SD09SUN MEADOWS DRAINAGE EXT 1 $350 $0.0692 5.98%

SD10UPLAND HARBOUR HEIGHTS $30,101 $194.2000 -1.71%

SD11TIMBER HILLS DRAINAGE $400 $0.0953 60.00%

Street LightingTaxes 2016 tax rate Inc (Dec) %

SL02 INTERSTATE ISL. LIGHTING $1,350 $0.1833 0.11%

SL03 VILLAGE GREEN LIGHTING $104,960 $1.2245 0.21%

SL05 WARNERS LIGHTING $7,500 $0.3160 -0.40%

SL06 SENECA KNOLLS LIGHTING $25,495 $0.2842 4.20%

SL07 MEMPHIS LIGHTING $3,750 $0.7450 -7.03%

SL10 STILES ROAD LIGHTING $2,050 $0.3305 -0.11%

SL12 SUN MEADOWS LIGHTING $11,000 $0.5313 18.57%

SL13 HARBOUR HEIGHTS LIGHTING $19,300 $0.5863 19.02%

Sewer Districts taxes 2016 2016 tax rate Inc. (Dec) %

SS01HARBOUR HEIGHTS SEWER $1,620 $0.0306 -80.77%

SS02FLORAL PARK - STILES ROAD SEWER $2,904 $15.4468 -17.08%

SS03INTERSTATE ISLAND SEWER $51,307 $5.3090 -11.00%

SS04RIVER MALL SEWER $18,853 $863.2326 -21.90%

SS05SENECA KNOLLS SEWER $17,494 $0.3536 -28.37%

SS06VILLAGE GREEN #1 SEWER $289 $0.5313 56.22%

SS07VILLAGE GREEN #2 SEWER $790 $0.1359 10.12%

SS08VILLAGE GREEN #3 SEWER $65 $0.0717 2.87%

Sewer Districts

taxes 2016 2016 tax rate Inc (Dec) %

INTERSTATE ISLAND EXT 1 SEWER $9,260 $2.3156 -10.95%

DOWNER STREET SEWER $976 $2.8961 -19.60%

VILLAGE GREEN #4 SEWER $45,507 $31.7565 10.46%

TIMBER HILLS SEWER $9,266 $2.2081 -37.32%

MARION MEADOWS $19,038 $6,346.0000 1803.80%

Water DistrictsTaxes 2016 tax rate Inc. (Dec) %

SW08ROUTE 173 WATER $450 $0.1412 -4.21%

SW09EAST SORRELL HILL ROAD WATER $65 $6.1905 -96.48%

SW13CANTON STREET WATER $21,084 $4.8344 -0.71%

SW19JACK'S REEF WATER $36,527 $423.5014 -5.99%

SW20CONSOLIDATED $18,492 $0.0490 1.58%

SW21 HARBOR HEIGHTS $1,200 $109.0909 -2.04%

SW26WALTERS ROAD CONSOLIDATED $750 $0.0418 -0.20%

SW27CONNORS RD CONSOLIDATED $19,021 $2.7878 13.85%