Re: To eliminate confusion the Allegany County
Treasurer does NOT control the tax rate in Allegany County
In New York State,
the role of the County Treasurer primarily focuses on the management of the County’s
finances, including budgeting, accounting and overseeing the collection of
various revenues. While the County Treasurer plays an essential role in the
financial operations of the County, her functions do NOT include assessing
property values or determining property tax levies or property tax rates. The
County Treasurer is NOT directly responsible for the administration or
assessment of real property taxes; the Treasurer functions as the chief
financial officer for managing County funds. This separation of duties helps
ensure a checks-and-balance system in the administration of local taxes.
Under New York
State Law, the assessment of property for tax purposes falls under the
authority of local Town assessors and Town boards; NOT the County Treasurer.
Each municipality assesses properties to determine their market value for tax
purposes. Local governments (Villages, Towns and School districts) determine
the total tax levy based on their budget needs and then set tax rates based on
their taxable assessed values. The County Treasurer does NOT set these rates or
decide which properties are assessed.
While the County
Treasurer may collect delinquent property taxes on behalf of the County itself,
they are not involved in the assessment process. Their duties revolve around
the collecting of funds, managing receivables and ensuring proper documentation
of all financial transactions. After property taxes are collected, the County
Treasurer may distribute funds to various local entities, however she does NOT
influence how much revenue is needed or the assessment of properties.
To clarify the
misunderstanding of tax rates, over the course of the last ten years; the
Allegany County tax rate has decreased each year. In order to maintain the
reduction in real property taxes Allegany County has focused on budget
optimization, shared services, consolidation services that lower operational
costs and increasing revenue from other sources. Allegany County has used fund
balance and unanticipated increases in revenue such as American Rescue Plan Act
(ARPA) funds, increases in interest earnings and increases in sales tax revenue
to offset any real property tax increase. These other sources of revenue have
allowed Allegany County to pay as we go for large equipment purchases, capital
projects and other ongoing liabilities of the County; thus allowing the County
to avoid incurring debt in the form of short and long-term borrowing debt for
the previous mentioned purchases and projects. This has been achieved all while
staying under the two percent property tax cap and statutory constitutional tax
limit.
These examples
illustrate how Allegany County has managed to reduce property taxes through
different strategies, addressing the balance between funding essential services
and ensuring affordability for residents.
The snapshot below
indicates how property taxes have steadily declined from 2015 to 2025; on
average the rate has dropped $3.69 per $1,000 of taxable value over these ten
years. The current 2025 average tax rate of $12.77 is lower than the tax rate
we paid per thousand in 2004 ($13.66). This is a result of sound fiscal
responsibility by the Allegany County Board of Legislators, the County Budget
Officer and all County departments.
If you are looking
for more specific data, please reach out to me at jenna4treas@gmail.com.
Respectfully
Submitted,
Jenna L. Kelley
