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Town of Aurora | Town Board Meeting | April 13, 2026 The discussion also addressed the difference between assessed value and market value. It was explained that assessed value is the figure used for taxation and does not necessarily equal full market value, particularly in a municipality such as Aurora where the equalization rate is below 100 percent. Mr. Kurtzhalts noted that rising residential property values have lowered the Town’s equalization rate over time, which can make assessed values appear out of step with perceived market value. Using the Roycroft property as an example, they said the previously cited assessment figures should not be treated as the same thing as market value, and that the sale price and appraisal indicated the prior perceived value was not accurate. Mr. Kurtzhalts further clarified that only one of the former Roycroft properties, the chapel, had been tax-exempt under the Wendt Foundation because of its nonprofit use, while the other properties remained taxable because they were used for commercial purposes. They also explained that if the Town had chosen to litigate rather than settle and the court later reduced the assessment substantially, the Town could have faced not only refunds but also interest and additional litigation-related costs. The matter was described as an unpleasant but ordinary cost of doing business, and officials said the final settlement reflected the indicated market value rather than favoring either the Town or the property owner. Councilmember McCann moved to approve the following budget Action #135 amendment to rectify a purchase made and received in 2025 but recorded Budget Amend for in 2026: 2026 Highway purchase aprvd • Decrease DB 599 Fund Balance by $338,278.54 • Increase appropriation line DB 5130.217 by $338,278.54 Councilmember Armbrust seconded the motion. Upon a vote being taken: ayes - four, noes - none. Motion carried. Action #136 J. Councilmember Wrazen moved to approve training and travel Armbrust expenses for Councilmember Armbrust to attend New York Association of travel/training Towns Lobbying Day and Finance & Personnel School from May 5-May 7, expense aprvd 2026 in Albany, NY. Expenses will be disbursed from budget line A1010.404 Legislative Board Travel & Expense: • Hotel: (three nights) - $400 • Lobbying Day - $0 (no cost) • Finance & Personnel School Registration - $250 • Mileage - $414.70 Councilmember McCann seconded the motion. Upon a vote being taken: ayes - three, noes – none, abstention* – one. Motion carried. *Councilmember Armbrust abstained Action #137 TE-9 Supervisor Snyder moved to approve sending a TE-9 traffic safety study Luther, Snyder & request to Erie County Department of Transportation based on a resident Mitchell speed petition for Snyder, Luther and Mitchell Roads. Councilmember Armbrust study request aprvd seconded the motion. Upon a vote being taken: ayes - four, noes - none. Motion carried. Councilmember McCann moved to approve an hourly wage increase Action #138 Hourly wage increase for for grant writer Robbyn Drake from $70/hour to $73.50/hour. This increase will grant writer aprvd pull from the existing allocation for grant writing services. Councilmember Armbrust seconded the motion. Upon a vote being taken: ayes - four, noes - none. Motion carried. Action #139 J. Supervisor Snyder moved to appoint Councilmember McCann to the McCann apptd vacant Deputy Supervisor seat for the term April 13, 2026 through December Deputy Supervisor 31, 2026. Councilmember Wrazen seconded the motion. Upon a vote being 4/13-12/31/26 taken: ayes - three, noes – none, abstention – one*. Motion carried. *Councilmember McCann abstained Action #140 M. Councilmember Wrazen moved to appoint Michael Raleigh to the Raleigh apptd vacant Open Space Committee seat for the term April 13, 2026 through Open Space Cmte December 31, 2028. Councilmember Armbrust seconded the motion. Upon a 4/13-12/31/28 vote being taken: ayes - four, noes – none. Motion carried. Councilmember Armbrust moved to authorize Supervisor Snyder to sign Action #141 Sup the New York State Environmental Facilities 2026 Refunding Bonding auth’d to sign 2026 Refunding Bonding Agreement. Councilmember Wrazen seconded the motion. Upon a vote Agrmt being taken: ayes - four, noes - none. Motion carried. Councilmember Wrazen moved to authorize Supervisor Snyder and Town Action #142 Sup & TC auth’d to sign Clerk Viger to sign Bank of Holland Corporate Signer Resolution. Bank of Holland Councilmember McCann seconded the motion. Upon a vote being taken: Corp Signer Agrmt ayes - four, noes - none. Motion carried. Action #143 Councilmember McCann moved to adopt the following resolution; 2026 Open Space seconded by Councilmember Armbrust: Plan adopted 22