Gates Chili Central School District Veteran's Exemption Adoption Process Overview

Gates Chili Central School District Veteran s Exemption Adoption Process October 23, 2018

Outline of Presentation Proposed Process and Timeline Proposed Survey Proposed Postcard Proposed Press Release Cold War Issue

Proposed Process and Timeline October 23, 2018 Discussion of Superintendent s recommendation and decision to begin gathering community input. Review and approval of survey instrument, distribution methods and timetable. November 1, 2018 Survey goes live on website, with links published periodically on Superintendent s Twitter account. Paper copies of survey are made available in town halls and libraries. District issues news release of the consideration of the exemption and the availability of the survey. Postcards are mailed to residents informing them of survey, and how to access it.

Proposed Process and Timeline, continued November 30, 2018 Survey closes; data analysis begins December 11, 2018 Survey results are presented to the Board Board determination of proceeding to a public hearing January 8, 2019 Public hearing on adoption of Veteran s Exemption

Proposed Process and Timeline, continued January 22, 2019 Board takes action on the following resolution: Resolved that the Gates Chili Central School District hereby adopts the Alternative Veteran s Exemption, pursuant to Section 458-a of Real Property Tax Law, with maximum exemptions of $9,000 for the wartime veteran exemption defined in section 458-a(2)(a), $6,000 for the combat zone exemption defined in section 458-a(2)(b), and $30,000 for the service disability exemption defined in section 458-a(2)(c). This resolution shall take effect immediately and shall be used for the levy of taxes beginning with the 2019-20 school year. January 23, 2019 Notice is given to the towns of Gates and Chili and the County of Monroe of the adoption of the exemption.

Proposed Community Survey Gates Chili Central School District Community Input Survey on Veteran's Exemption The Board of Education is considering adopting a resolution to make Gates Chili the first suburban school district in Monroe County to adopt the veteran's exemption for school taxes. If adopted homes owned by wartime veterans would receive an exemption of 15% of their home's assessed value, up to $9,000. Wartime veterans who served in a combat zone would receive an additional exemption of 10% of their home's assessed value, up to $6,000. Wartime veterans who suffered a disability would receive an additional exemption that varies with the extent of their disability, up to $30,000. If adopted, the school tax rate would rise by approximately $.23 per thousand, which would increase the taxes on an average home assessed at $120,000 by $28 annually. Before deciding on this resolution, the Board of Education needs your input. Please respond to the questions below to help the Board understand your opinion on this issue. Thank you for your participation. 1. Do you favor offering the Wartime Veteran's exemption, understanding that your school taxes will increase by 0.89% or $28 annually in the average household? yes, no, yes but I favor a larger exemption 3. How many veterans currently reside in your household? 0, 1, 2, 3 or more 4. Do you vote on the annual school district budget? Always, occasionally, never

Proposed Community Postcard Dear Gates Chili School District Resident: The Gates Chili Board of Education is considering adopting Section 458-a of Real Property Tax Law, the Veteran s Exemption. If adopted, it would grant exemptions to wartime veterans ranging from 15% to 75% of their assessed value, up to a maximum of $45,000 depending on if they served in a combat zone and/or suffered a disability in connection with their military service. Offering this exemption would cause property tax rates to rise by approximately $.23 per thousand, which would cost the average home ($120,000 assessment) an additional $28 annually. The Board of Education has developed a short survey to provide you with an opportunity for input into this important decision. You can find it on our website at www.gateschili.org/XXXXX, along with more detailed information about the exemption. You can also find a link to it on my Twitter account (@GatesChiliSupt). We have also provided paper copies of the survey at both the Gates and Chili Town Halls, and the local public libraries. Following the analysis of the survey results, it is anticipated that there will be a public hearing on January 8, 2019 at 7:00 PM in the Board Room at the Administrative Building. Thank you in advance for providing us with this important feedback. Kimberle Ward Superintendent of Schools

Proposed Press Release The Gates Chili Central School District Board of Education is considering the adoption of the Alternative Veteran s Exemption, pursuant to Section 458-a of Real Property Tax Law, with maximum exemptions of $9,000 for the Wartime Veteran Exemption defined in Section 458-a(2)(a), $6,000 for the Combat Zone Exemption defined in Section 458-a(2)(b), and $30,000 for the Service Disability Exemption defined in Section 458- a(2)(c). This exemption would be used for the levy of taxes beginning with the 2019-2020 School Year. The proposed exemption as described above would impact our local taxpayers as specified below: The tax rate for 2019-2020 would be approximately $.23 per $1,000. As an Example-for a home assessed at $120,000, the average tax increase would be $28. Note: These are estimates based on the assessment values for 2018-2019 The District wants to hear from our Gates and Chili Community Taxpayers. Please fill out our Survey posted on the website or available upon request. The results of this survey will be presented and discussed during a Public Hearing on January 8, 2019. With specific questions and/or inquires please call the Office of the Superintendent at (585) 247-5050.

Decision on Additional Request for Cold War Exemption Impact of Addition on Veteran s & Taxpayers Cold War Exemption, $8,000 Limit Cold War Disabled Exemption, $40,000 Limit Cold War $8,000 Cold War Disabled $40,000 Total Exemptions $1,053,230 $17,795,185 % Increase in Taxes 0.05% 0.01% # of Households 87 13 $ Increase in Rate $.01 $.00 Average Exemption $7,979 $39,783 Average Tax Increase* $2 $0 Average Savings $202 $1009

Cold War Exemption Decision The Cold War exemption was an addition to the original request to adopt just the disabled veteran s exemption. It is covered by a different section of Real Property Tax Law, and would require a separate resolution and vote by the Board If a decision is made to proceed, the survey, postcard and news release would need to be modified to incorporate this second decision It is recommended that consideration of the Cold War exemption be deferred to a future year, after the Wartime Veteran s exemption is adopted and incorporated into the projected tax rates for the 2019-20 budget