Porter moves forward on $6.664 million budget

Town tax rate for ’26 up 82 cents per $1,000 of assessed valuation, as Johnston notes financial challenges

Staff Reports

The Town of Porter presented its 2026 preliminary budget of $6,664,168 on Oct. 28, with plans for final review expected toward adoption at the Town Board’s meeting set for 6 p.m. Monday, Nov. 10, in Town Hall.

By the numbers, the budget finds: $1,623,161 in general fund A appropriations (town and village), $312,170 (less estimated revenues); $69,808 (less expended fund balance), and $1,171,183 to be raised by taxes. The plan calls for a tax rate of $2.77098 per $1,000 of assessed valuation, up from last year’s rate of $2.21 per $1,000.

More numbers: general fund B (sales taxes) – $1,794,705, $1,651,515 (less estimated revenues), $143,190 (less unexpended balance), and $0 (amount to be raised by tax); highway DB-outside village – $1,415,240, $1,415,240 (less estimated revenues) and $0 (amount to be raised by tax); water department – $469,519, $467,300 (less estimated revenues), $2,219 (less unexpended balance) and $0 (amount to be raised by tax); and sewer department – $410,554, $322,492 (less estimated revenues), $88,062 (less unexpended balance) and $0 (amount to be raised by tax).

Ransomville light – $9,000 and $9,000 (amount to be raised by tax) for a rate of $0.26535; garbage refuse – $400,000 and $400,000 (via taxes) for a rate of $200/unit; Ransomville Fire – $272,511 and $272,511 (via taxes) for a tax rate of $2.002139; Youngstown Fire – $204,578 and $204,578 (via taxes) for a tax rate of $1.066517; lakeshore sewer improvement area phases I, II and III – $52,775 and $52,775 (via taxes) $250/$50/$1 per unit and Harrison Lane road project, $12,125 and $12,125 (via taxes) $575/$50 per unit.

Budget totals are: $6,664,168 (appropriations); $4,238,717 (less estimated revenues); $303,279 (less unexpended balance); and $2,122,172 (amount to be raised by tax).

The budget release follows Town Board approval earlier this month to adopt Local Law No. 2 of 2025. The measure, which passed unanimously, now permits the town to override the 2% tax levy limit established by General Municipal Law Section 3-C.

In his remarks, Town Supervisor John “Duffy” Johnston said, “Everything is going up. The state sets the 2% and we’ve kept the taxes down for years.”

“We haven’t (finalized) the budget yet,” he continued, noting the board’s approval to override allows the town to pursue a property tax increase if it’s ultimately needed.

“Your budget is what your budget is,” Town Attorney Mike Dowd said in response to a question on whether the increase was related to the town’s current reassessment project with the Town of Lewiston. “Whether you’re assessed with a $100,000 on your house or $150,000 on your house, the town still needs a million dollars to operate, and they collect from these.”

Expanding on this, Johnston said Porter, like other county municipalities in the same situation, has been forced to consider a tax increase to address a number of challenges facing town government. These include: a town health insurance increase of 24%; $2 million in repairs to two town pump stations and sewer infrastructure; town property insurance increases of 15% for its buildings, pump stations and vehicles; National Grid electricity increases; $35,000 in added town costs as Porter pursues a 100% reassessment campaign of private properties with the Town of Lewiston; and $30,000 in additional computer expenses to accommodate Windows 11 upgrades.

Johnston said, “In 2018, the (town) tax rate was $1.97 (per $1,000). In 2025, the tax rate was $2.21 per $1,000. Porter had some of the lowest taxes in the county (but,) with all these costs going up, and the need for new equipment for plowing, mowing and ditching, we have to raise property taxes.”

Johnston went to add that the town has taken on $16,000 in new contractual maintenance expenses for its Town Hall property and Porter-on-the-Lake town park. In the face of this, the town’s auditors have been advising against the use of fund balance to cover shortfalls.

“In (the) general fund, there is a fund balance of $1,000,000 and, to balance that fund, we would need $330,000 of fund balance. Using one-third of the fund balance is irresponsible and our auditors agree,” Johnston said.

“The average property assessment house value is $121,500,” he said. “The average town tax bill would go up $56, or 22 cents a day. … (As a result,) Porter would only use $70,000 of fund balance.”

The Porter Town Board is expected to adopt this year’s plan at its Nov. 10 meeting. The budget will then be filed with the state comptroller’s office by the Nov. 20 deadline.

At its October session, the Porter Town Board also approved Local Law No. 1, which calls for a townwide temporary moratorium on the approval and operations of new cannabis/facilities/entities. Earlier, Porter had signed on as a municipality participating with the state Office of Cannabis Management. The measure approved provides for a moratorium of 180 days on all cannabis-related activities. Its purpose is “to enable the Town of Porter to adopt appropriate amendments to its Zoning Law to regulate NYS licensed Cannabis Facilities/Operations within the Town.”

Also approved were project agreements with the Wendel Engineering Group covering the Swain Road manhole replacements, and a second for the town’s lead service lines inventory to conform with state Department of Health and U.S. EPA guidelines. Both projects are now underway in the town.

In other news, the board approved a resolution to place liens on unpaid water, sewer and town charges, and for the town to notify the Niagara County Property Tax Services Department of all property tax liens.