P.C. Board of Education passes first responder tax exemption

Trustees pass law in 4-1 vote without knowing impact of taxpayer burden shift
March 7, 2024 at 2:11 a.m.


By DAVID TAPIA | Comments: 0 | Leave a comment
Reporter

After three months of development, the volunteer firefighters and ambulance workers partial property tax exemption was approved by the Port Chester Board of Education on Thursday, Feb. 29.

However, the vote was not unanimous, as one member was concerned the board didn’t have enough data on how taxpayers would be affected.

The law was suggested by Trustee George Ford at the Dec. 14 meeting, following similar adoptions across several levels of tax collecting municipalities. The resolution was presented to the board at their regular monthly meeting in January, before moving to its final phase last week.

Before the adoption took place, a public hearing was opened to discuss the law. It was closed shortly afterwards—no members of the public spoke on the topic.  

The proposed partial tax exemption was modeled after the one passed by the Port Chester Board of Trustees in February 2023, according to Ford. “The attorneys went through that and did a side-by-side comparison and made the resolution here for us,” he said.

It includes several requirements for volunteers to be eligible for a 10% property tax reduction, the maximum allowed by the state.

According to the law, homeowners, who are required to apply annually by May 1, must have volunteered for at least two consecutive years with an eligible fire department or ambulance service that operates within the school district. Additionally, the home in question must serve as the primary residence for the taxpayer. The ordinance also gives volunteers the opportunity to receive a lifetime discount after 20 years of active service.

Prior to voting on the notion, Sharon Burke, vice president of the board, expressed concern regarding what implications the law would have on other taxpayers—exemptions don’t lessen the district’s levying ability, but rather shift the burden to those who don’t qualify.

“I do want to say that I’m mindful of the fact that when we consider such a tax exemption as this, that we are taking some of the tax burden off of those individuals and we are placing it on the rest of the community,” she said. “We did this last year with senior citizens that qualify, and it was something that I supported. I felt very strongly that that was an important thing to be able to do for our senior citizens on a fixed income.”

She referred to the district’s senior citizens tax exemption policy, which was amended in April 2023. The changes in the law broadened the parameters of those who qualify for discounts on their tax bill. The expanded eligibility shifted the tax burden onto other residents in the community.

At the time of discussion for the senior citizen tax discount in 2023, Assistant Superintendent for Business Philip Silano estimated a $264 increase in the average single-family homeowner’s school tax. However, that shift will not be seen until the 2024-2025 fiscal year.

With another exemption on the table, Burke was unwilling to put residents in another situation which could cause an increase in their tax bill. Though the measure was supported by the majority of the Board of Education in a 4-1 vote, Burke was the one to dissent.

“I just wanted to say that given the fact that we did that last year that I’m not going to be supporting this motion,” she said. “I’m just not able to put more of a burden on the rest of the community than we already did after last year, but I thank you for bringing it forward.”

Ford and fellow board member Chrissie Onofrio understood Burke’s reasoning but remained adamant the policy should pass.

Both stressed it would serve as a symbol of gratitude for the all-volunteer Port Chester Fire Department.

“I think it’s something that’s important for us to do,” Onofrio said. She echoed Ford’s belief that, of the approximately 350 volunteers, the number who qualify for the discount is not enough to create a significant impact.

The potential impact of the volunteer exemption led the Board of Education’s conversation around it, yet it was never disclosed at or prior to the public hearing what that burden shift could look like.

In a follow-up phone call, Board President Lou Russo said the trustees didn’t know either—they voted on the resolution without receiving concrete data on how the tax burden could shift.

“The number of people would come from the assessor’s office, but we didn’t ask for it,” he said. “There was no exact calculation given, but it was determined that it wasn’t a large percentage of the population. So, we didn’t need a hard number.”

“Qualitatively, it’s not a large percentage of the population. That’s how I thought of it,” he added.

According to information on the 2023 assessment roll received from the Rye Town Assessor’s office, only one person applied for the Village of Port Chester’s partial tax exemption. The Village of Port Chester makes up two-thirds of the Port Chester School District while Rye Brook covers the other one-third. As of Wednesday, Mar. 6, that single applicant was the only one to apply for the discount again this year.

The office will be accepting applications for both the Village and school district’s volunteers until May 1.



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