Southtowns Record

2024 Town of Boston - Budget Presentation

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

Original document

Text · page 9 of 159

2023 General & Highway Fund Tax Versus Tax at Fair Market Value
  (If Equalization Rate was 100% for all Towns)
  $1,800.00  100%
  Similar Populations to Boston
  $1,600.00  90%

  80%
  $1,400.00

  70%
  $1,200.00

  60%
  $1,000.00
  50%
  $800.00
  40%

  $600.00
  30%

  $400.00
  20%

  $200.00  10%

  $‐  0%
  Brant ‐  Holland ‐  Colden ‐  North  Marilla ‐  Collins ‐  Eden ‐  Boston ‐  Concord ‐ Newstead ‐  Alden ‐  Elma ‐  Aurora ‐
  2,055  3,335  3,368  Collins ‐  5,402  6,172  7,598  8,0793  8,466  8,690  9,852  11,808  13,744
  3,477

  2023 Town Tax  Tax At 100% Equalization  2022 Equalization Rate

Source: 2022-2023 Real Property Tax Comparison issued by Erie County
NOTE: Due to the 2022 equalization rate in Boston being 66%, a Boston home with a full market value of $150,000 would have a
2022 assessed value of $99,000. The 2023 tax rate multiplies by the $99,000 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 2023 tax rates.
More on equalization rates in later slides.  11