Southtowns Record

2027 Budget Presentation

Government
Town of Boston
Posted by publisher
Oct 15, 2026
Kind
Budget
Topics
Budget and taxes, Public safety, Water, sewer and drainage, Parks and recreation, Zoning and land use, Roads and traffic, Audits and oversight

Original document

Text · page 23 of 241

Read the whole document on one page (all 241 pages, each with its own heading)

2026 General & Highway Fund Tax Versus Tax at Fair Market Value
  (If Equalization Rate was 100% for all Towns)

  $1,600.00
  Similar Populations to Boston  100%

  90%
  $1,400.00

  80%
  $1,200.00
  70%

  $1,000.00
  60%

  $800.00  50%

  40%
  $600.00

  30%
  $400.00
  20%

  $200.00
  10%

  $-  0%
  Colden -  North  Marilla -  Collins -  Eden -  Boston -  Concord - Newstead - Alden -  Elma -
  3,368  Collins -  5,402  6,172  7,598  8,0793  8,466  8,690  9,852  11,808
  3,477
  2026 Town Tax  Tax At 100% Equalization  2025 Equalization Rate

Source: 2025-2026 Real Property Tax Comparison issued by Erie County
NOTE: Due to the 2025 equalization rate in Boston being 50%, a Boston home with a full market value of $150,00 would have a
2025 assessed value of $75,000 (compared to $78,000 at a 2024 equalization rate of 52%). The 2026 tax rate multiplies by the
$75,000 assessed value. If all towns were at 100% equalization to where Fair Market Value = Assessed Value, this is what the taxes
would cost based on the 2026 tax rates. More on equalization rates in later slides.  23