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Sweet Home district proposes tax levy of $54.49 million; recommends slightly lower tax rates for homeowners
Summary
District business official presented a $54,486,662 tax levy for 2025–26, a 0.4% increase; recommended town-specific tax rates produce small decreases for typical homestead properties in Amherst and Tonawanda due to changes in assessed value and equalization rates.
Sweet Home Central School District officials presented proposed tax rates for the 2025–26 school year and reported that the district’s tax levy will be $54,486,662 — a $218,000 increase, or about 0.4%.
The district's business official said the levy “is the total amount of property taxes that is to be collected by the school district” and explained the difference between the levy and the tax rate. He told the board that the district had set the levy at the tax-cap limit and that the tax rate per $1,000 of assessed value depends on municipalities’ assessed totals and New York State equalization rates.
The presentation noted Amherst’s equalization rate was certified at 99% for 2025–26 (down from 100% last year) while Tonawanda’s equalization rate fell to 21% from 23%. Using those certified numbers and the $54,486,662 levy, the district recommended a proposed Amherst homestead tax rate of $9.69 per $1,000 (an average homestead bill of $2,398, down about $20 from last year) and a Tonawanda homestead rate of $45.79 per $1,000 (an average bill of $2,404, down about $24 from last year).
Officials explained the decreases for a typical homeowner reflect a combined effect of a small levy increase and a decline in total assessed values across the district: district staff said total assessed value across Amherst and Tonawanda dropped by roughly $23.2 million from 2024–25 to 2025–26. The business official summarized: “Our tax rates are based on the total assessed dollars. That in combination with our small overall tax levy increase of 0.4% really means what you see there depicted in the chart.”
Board members asked about the decline in assessed value and the long interval since Tonawanda’s last reassessment; the presenter said Tonawanda has not reassessed in decades and that towns decide reassessment timing. The board also discussed the district’s reserves and audit timeline; external-audit work delayed a fuller reserves report, and staff said they will provide reserve balances and unassigned fund-balance information at the September meeting.
The proposed tax rates and levy were included on the meeting consent agenda and approved as part of the consent items.
Looking ahead, district staff said the county will produce tax bills and that tax payments are due Oct. 15.
