Southtowns Record

2026 Town of Boston - Budget Presentation

Government
Town of Boston
Posted by publisher
Oct 1, 2026
Kind
Budget
Topics
Budget and taxes, Public safety, Water, sewer and drainage, Zoning and land use, Parks and recreation, Roads and traffic, Audits and oversight

Original document

Text · page 23 of 234

Read the whole document on one page (all 234 pages, each with its own heading)

2025 General & Highway Fund Tax Versus Tax at Fair Market Value
  (If Equalization Rate was 100% for all Towns)
  $1,600.00  120%
  Similar Populations to Boston
  $1,400.00
  100%

  $1,200.00

  80%
  $1,000.00

  $800.00  60%

  $600.00
  40%

  $400.00

  20%
  $200.00

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

  2025 Town Tax  Tax At 100% Equalization  2024 Equalization Rate

Source: 2024-2025 Real Property Tax Comparison issued by Erie County
NOTE: Due to the 2024 equalization rate in Boston being 52%, a Boston home with a full market value of $150,00 would have a
2024 assessed value of $78,000 (compared to $89,250 at a 2023 equalization rate of 59.5%). The 2024 tax rate multiplies by the
$78,000 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 2025 tax rates. More on equalization rates in later slides.  23