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OKAY. GOOD EVENING EVERYONE. THE TIME IS NOW 6:16 AND I WILL CALL THIS PUBLIC HEARING TO ORDER.
[Public Hearing on July 21, 2026.]
MY NAME IS OLIVIA OWENS AND I AM THE CLERK OF THE ERIE COUNTY LEGISLATURE.I WILL START BY READING THE NOTICE INTO THE RECORD, AND THEN I HAVE TWO COMMENTS THAT I RECEIVED THROUGH EMAIL THAT I WILL READ INTO THE RECORD. AND THEN FINALLY, I WILL MOVE TO THE SPEAKERS LIST AND OPEN UP THE FLOOR FOR PUBLIC COMMENT.
STARTING WITH THE NOTICE. PLEASE TAKE NOTICE THAT A MEETING OF THE COUNTY LEGISLATURE OF THE COUNTY OF ERIE, NEW YORK, SHALL BE HELD IN THE CHAMBERS OF THE LEGISLATURE AT 92 FRANKLIN STREET, FOURTH FLOOR, BUFFALO, NEW YORK, 14202. ON THE 21ST DAY OF JULY 2026 AT 6:15 P.M.
A LOCAL LAW PURSUANT TO REAL PROPERTY TAX LAW, SECTION 467 IN RELATION TO THE PARTIAL REAL PROPERTY TAX EXEMPTION FOR SENIOR CITIZENS. A COPY OF THE LOCAL LAW MAY BE SEEN ON OUR WEBSITE AT ERIE.GOV/LEGISLATURE.
BUFFALO, NEW YORK, JULY 13TH, 2026 BY ORDER OF THE COUNTY LEGISLATURE OF THE COUNTY OF ERIE, NEW YORK. SIGNED BY MYSELF, OLIVIA M. OWENS, CLERK OF THE LEGISLATURE.
I WILL NOW READ IN THE TWO COMMENTS THAT I RECEIVED OVER EMAIL INTO THE RECORD.
THE FIRST IS FROM SUPERVISOR SHAWN LAVIN OF THE TOWN OF AMHERST.
COULD YOU TURN UP THE VOLUME? THIS IS AS LOUD AS IT GOES.
I'LL TRY TO SPEAK LOUDER, BUT YOU'RE WELCOME.
OKAY, LIKE I SAID, THIS FIRST LETTER IS FROM THE SUPERVISOR OF THE TOWN OF AMHERST, SHAWN LAVIN.
HONORABLE MEMBERS OF THE ERIE COUNTY LEGISLATURE.
THANK YOU FOR THE OPPORTUNITY TO ADDRESS CONCERNS THAT I HAVE RELATED TO THE PROPOSED LOCAL LAW TO RAISE THE SENIOR LOW INCOME EXEMPTION LEVEL TO ITS MAXIMUM BASE AMOUNT OF $50,000. WHILE I RECOGNIZE THE SPIRIT AND INTENTION OF THE PROPOSED CHANGE, I AM COMPELLED TO ADDRESS THE UNINTENDED CONSEQUENCES THAT WILL DIRECTLY AND NEGATIVELY IMPACT THE TOWN OF AMHERST.
THE TOWN OF AMHERST ASSESSOR'S OFFICE HAS REVIEWED THE PROPOSED LOCAL LAW AS DRAFTED, AND ANTICIPATES THAT AMHERST WILL SEE A 257% INCREASE IN EXEMPTION APPLICATIONS UNDER THE PROPOSED EXEMPTION SCHEDULE.
CURRENTLY, THE TOWN OF AMHERST HAS 947 HOUSEHOLDS THAT RECEIVE THIS EXEMPTION, AND WE EXPECT THAT TO RISE TO APPROXIMATELY 3382. SUCH A JUMP WOULD CAUSE A MAJOR STRAIN ON THE TOWN'S OPERATIONS.
EXEMPTION PROCESSING IS DONE ENTIRELY THROUGH THE ASSESSOR'S OFFICE, AND THE POSSIBILITY OF ADDING OVER 3,000 APPLICANTS IS NOT SOMETHING THE OFFICE WOULD BE ABLE TO SUSTAIN WITHOUT ADDITIONAL PERSONNEL AND RESOURCES.
WHILE THIS INCREASE DOES NOT DIRECTLY CAUSE A BURDEN ON THE TOWN AS FAR AS OUR TAXABLE VALUE IS CONCERNED, IT DOES CAUSE FINANCIAL BURDEN DUE TO THESE EXTRA NEEDS.
I WOULD REQUEST THAT THE COUNTY STRONGLY CONSIDER INCLUDING FINANCIAL SUPPORT FOR TOWNS, SHOULD YOU CHOOSE TO MOVE FORWARD WITH THIS ADJUSTMENT AND FORCE ADDITIONAL DEMAND ON ASSESSOR'S OFFICES. THANK YOU FOR CONSIDERING THESE CONSEQUENCES AS YOU CONSIDER THE LOCAL LAW PUT BEFORE YOU.
DEAR MEMBERS OF THE ERIE COUNTY LEGISLATURE, THIS LETTER IS ON BEHALF OF THE ERIE COUNTY ASSESSORS ASSOCIATION IN RESPONSE TO THE PROPOSED INCREASE TO THE INCOME THRESHOLD FOR SENIOR CITIZEN PROPERTY TAX EXEMPTIONS IN ERIE COUNTY.
THE ASSOCIATION WOULD LIKE TO VOICE CONCERN REGARDING THE CONSEQUENCES OF THIS INCREASE.
THIS NEW INCOME SCALE, ALLOWING UP TO $50,000 INCOME WITH UP TO 65% EXEMPT, COULD CAUSE A SUBSTANTIAL TAX SHIFT TO RESIDENTS WHO DO NOT QUALIFY FOR EXEMPTIONS. IN 2024, NEW YORK STATE REVISED LEGISLATION CHANGING THE WAY IN WHICH INCOME IS CALCULATED FOR SENIOR CITIZENS AND PEOPLE WITH DISABILITIES, WHICH IN MANY CASES GREATLY DECREASED THE INCOME OF APPLICANTS.
THIS RESULTED IN RESIDENTS WHO ALREADY QUALIFIED FOR THE EXEMPTION GETTING A LARGER EXEMPTION, AND MANY NEW RESIDENTS WHO DID NOT PREVIOUSLY QUALIFY GETTING AN EXEMPTION.
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ALSO, IN 24 2024, MOST TAXING JURISDICTIONS COUNTY, TOWN VILLAGES AND SCHOOLS ADOPTED THE VOLUNTEER, FIREFIGHTER AND AMBULANCE WORKER EXEMPTION AT A 10% EXEMPTION OF TOTAL ASSESSED VALUE WITH NO CAP.THERE HAS BEEN A SIGNIFICANT CHANGE IN THE TAXABLE VALUE OF MANY TOWNS WITH THESE CHANGES.
NEW YORK STATE SET $50,000 AS THE MAXIMUM FOR THE ENTIRE STATE, INCLUDING NEW YORK CITY.
THE MEDIAN INCOME IS SIGNIFICANTLY LOWER IN THIS AREA THAN THE MEDIAN INCOME IN NEW YORK CITY, WESTCHESTER COUNTY, AND THE LONG ISLAND COMMUNITIES.
MANY RESIDENTS WORKING FULL TIME IN WESTERN NEW YORK AREA CURRENTLY EARN LESS THAN THE PROPOSED LOW INCOME MAXIMUM OF $50,000, AND WILL BE PICKING UP THE TAX SHIFT THAT. THIS CAUSES THE PROPOSED INCREASE IN SOCIAL SECURITY BENEFITS FOR 2027 IS 3.8%, WHILE THE AVERAGE INCREASE IN INCOME AS PER CONSUMER PRICE INDEX IS SLATED TO BE 1.75%.
WHEN WE DISCUSS THE NEW VETERAN'S TOTAL AND PERMANENT SERVICE CONNECTED DISABILITY EXEMPTION LAST WEEK, THE IMPACT WAS FOR A FEW HUNDRED RESIDENTS PER TOWN WITH A MINIMAL TAX SHIFT, ALLOWING THE PROPOSED MAXIMUM INCOME INCREASE TO $50,000 WOULD IMPACT THOUSANDS OF RESIDENTS AND SHIFT TENS OF MILLIONS IN TAXABLE VALUE FROM THE TAX ROLL TO THOSE WHO ARE NOT ELIGIBLE FOR EXEMPTIONS.
THE RESIDENTS THAT WILL FEEL THE IMPACT OF THIS SHIFT IN THE TAX BASE ARE YOUNGER FAMILIES WHO ARE CURRENTLY UNDER THAT INCOME LEVEL AND STRUGGLING JUST AS MUCH TO SUSTAIN A HOME AND KEEP OUR NEIGHBORHOODS GROWING. ANOTHER CONCERN OF THE ASSOCIATION IS THE SLIDING SCALE PROPOSED.
THE ASSOCIATION IS ALWAYS IN FAVOR OF SUPPORTING THOSE RESIDENTS THAT NEED ASSISTANCE, BUT IT IS IMPORTANT THAT WE CONSIDER THE IMPACT ON ALL RESIDENTS WHEN MAKING THESE DECISIONS. WE WONDER WHAT WILL HAPPEN TO THOSE RESIDENTS THAT DO NOT EARN AS MUCH AS THE PROPOSED LOW INCOME MAXIMUM, BUT WILL BEAR THE BURDEN OF THE ADDITIONAL TAXES WITH NO EXEMPTIONS TO ASSIST THEM.
WE URGE YOU TO RECONSIDER THIS PROPOSED RESOLUTION BASED ON THE FACTS STATED ABOVE, AND WITH THE TAX SHIFTS THAT ARE ALREADY TAKING PLACE IN THE TOWNS THROUGHOUT ERIE COUNTY. AGAIN, THAT WAS FROM ERIC FINBAR, THE PRESIDENT OF THE ERIE COUNTY ASSESSORS ASSOCIATION.
WITH THOSE TWO READ INTO THE RECORD, I WILL NOW MOVE TO THE SIGN UP SHEET.
AND FIRST ON THE LIST I HAVE BRIAN NOWAK.
THANK YOU. YOU HAVE THREE MINUTES. I WILL DO THAT WHEN YOU HAVE 30S LEFT.
ALL RIGHT. THANK YOU. GOOD EVENING EVERYBODY.
THANKS FOR THE OPPORTUNITY TO SPEAK ON THIS. I'M JUST HERE TONIGHT TO SHARE SOME INFORMATION ABOUT THE SENIOR EXEMPTION IN THE TOWN OF CHEEKTOWAGA AND HOW THAT OPERATES, AND TO TAKE THAT INTO CONSIDERATION WHEN MAKING THIS DECISION.
IT'S GOING TO BE UP TO THE LEGISLATORS HERE ON HOW THEY FEEL ABOUT THE EXEMPTION.
WHAT SUPERVISOR LAVIN HAD WRITTEN INTO THE RECORD.
I AGREE WITH MUCH OF THAT IN TERMS OF UNINTENDED CONSEQUENCES.
THERE'S ALWAYS TRADE OFFS WITH THESE THINGS THAT EVERY DOLLAR THAT IS GIVEN OUT IN AN EXCEPTION, AN EXEMPTION, RATHER, WHETHER IT'S THE VOLUNTEER FIREMAN'S EXEMPTION OR VETERANS EXEMPTIONS OR RELIGIOUS EXEMPTIONS OR THE SENIOR EXEMPTIONS.
EVERY DOLLAR THAT THOSE FOLKS DON'T PAY, OTHER FOLKS HAVE TO.
IN OUR TOWN, WE HAVE A SLIDING SCALE FOR THE SENIOR EXEMPTION, WHERE ANYONE UNDER $40,000 GETS 50% OFF OF THEIR TOWN TAX BILL, AND THEN IT'S GRADUALLY STEPS UP BY EVERY FIVE PERCENTAGE POINTS TO A LITTLE OVER $48,000 RIGHT NOW.
ONE OF THE THINGS I SAW IN THIS VERSION OF THE EXEMPTION IS THAT THERE'S JUST TWO LEVELS.
THERE'S AND IT DOESN'T HAVE THE, THE GRADUATED STEPS AS ARE HERE.
ESPECIALLY IF WE'RE TALKING NUMBERS, UPWARDS OF $50,000 IS AN OPPORTUNITY TO PHASE THAT DOWN.
ONE OF THE OTHER THINGS THAT COME UP IS RETIREMENT INCOME AND IRAS THAT THIS IS MORE AT THE TOWN LEVEL THAN THE COUNTY LEVEL, BUT SOME OF THAT INCOME ISN'T INCLUDED TOWARDS THE TOWARDS TOTAL TAXABLE INCOME.
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AND THAT'S AT THE DISCRETION OF THE LOCAL ASSESSOR'S OFFICES.SO SOMETHING FOR THE LEGISLATORS TO CONSIDER IS MAYBE REACHING OUT TO THOSE TOWN SUPERVISORS OR THE TOWN BOARD MEMBERS THEY HAVE A RELATIONSHIP WITH IN THOSE MUNICIPALITIES TO SEE IF THAT KIND OF CHANGE COULD BE MADE.
BECAUSE, AS I MENTIONED, THAT EVERY DOLLAR THAT ISN'T PAID BY SOMEBODY THROUGH ONE OF THESE EXEMPTIONS, EXEMPTIONS, SOMEBODY ELSE HAS TO PAY IT. AND THERE WAS MENTION OF, YOU KNOW, YOUNGER WORKING FAMILIES AND, AND OTHER FOLKS THAT THEIR INCOMES AREN'T AS HIGH, THAT WILL HAVE TO PICK UP A LITTLE BIT MORE OF THIS BURDEN.
I SEE IT AS WELL INTENDED, AND I JUST WANT TO BE ON THE RECORD SHARING SOME OF THIS INFORMATION THAT IF THIS VERSION ISN'T THE FINAL DRAFT YET TO, TO REVISIT THAT LANGUAGE OR GIVE IT ONE LAST REVIEW BEFORE A FINAL DECISION IS MADE.
SO THANK YOU. THAT WAS OUR.
* This transcript was compiled from uncorrected Closed Captioning.