The Webster School District board on Aug. 19 approved the 2025-26 tax warrant and the district'019s final tax rates after a presentation on how assessments and state equalization changes affect the levy.

Treasurer (staff member) told the board the tax formula has three parts: the tax levy set by the district, locally provided assessments and state-set equalization rates. “We have the tax levy, which the district sets. The assessments come from our town assessors, and then the very famous that everybody talks about now is the equalization rates, which get set by the state,” the presenter said.

The presentation showed that Penfield'019s equalization rate dropped from 87% to 75% (a 12-point decline), which the presenter said translates to about a 7.5% tax-rate increase for Penfield taxpayers under the district'019s adopted levy. The presenter said Webster'019s assessment share remains the largest (just under 64% of the district'019s assessed value) and that Walworth and Ontario are much smaller components.

The board discussed how a townwide reassessment to 100% equalization would affect rates: the presenter showed a scenario in which rates would fall across towns and noted the interplay between assessed value size and equalization. He also warned that last-minute assessment or STAR changes between the board vote and tax-bill distribution could prompt a recalculation and a later retroactive approval.

Board members asked whether towns act in series or together when reassessing; the presenter said towns decide independently and the district provides data on request. The board also heard that shifting more STAR recipients from bill credits to state checks has reduced direct STAR reimbursement to the district compared with the prior year.

Motion and vote: Board Member Jeff moved to approve the 2025-26 tax warrant; Maria seconded. The motion passed on a voice vote: all present said Aye.

Why it matters: The equalization shift in Penfield changes how the tax burden is distributed across the district'019s four towns (Webster, Penfield, Ontario and Walworth). The board emphasized that while the levy stayed within cap compliance, individual town bills depend on assessments and state equalization.

The presenter said tax bills will be mailed starting the week after Aug. 19 and that the district will notify the board if anything forces a recalculation of rates before bills are finalized.