Existing Conditions Report Village of Harrisville and Town of Diana
Existing Conditions Report Village of Harrisville and Town of Diana June 2017 Prepared for: Village of Harrisville Dissolution Study Committee Gary Williams, Village of Harrisville Mayor David Parow, Town of Diana Supervisor Celia Bango Marianne Dicob Raymond Gregory Jessica Jenack John LaDuc Julie Malbeuf Donald Messer Autumn Stearne
This document was prepared with funding provided by the New York State Department of State under the Local Government Efficiency Grant Program – Contract No. T00022GG-3800
Prepared by:
Dulles State Office Building 317 Washington Street Watertown, NY 13601 315.661-3200 23557 State Route 37 Watertown, NY 13601 315.661.3210 www.danc.org
i|Page
Table of Contents 1.0
INTRODUCTION ................................................................................................................................. 4
1.1 2.0
BACKGROUND ............................................................................................................................... 5 POPULATION TRENDS ....................................................................................................................... 6
2.1
DEMOGRAPHICS............................................................................................................................ 8
2.2
SCHOOL DISTRICTS ........................................................................................................................ 9
3.0
REAL PROPERTY............................................................................................................................... 10
3.1
REAL PROPERTY ASSESSMENTS .................................................................................................. 10
3.2
VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS ......................................................... 11
4.0
MUNICIPAL FINANCIALS & SERVICES .............................................................................................. 13
4.1
VILLAGE GENERAL FUND REVENUE ............................................................................................ 13
4.2
VILLAGE GENERAL FUND EXPENDITURES ................................................................................... 14
4.3
VILLAGE SERVICES ....................................................................................................................... 17
4.3.1
Village Water Services......................................................................................................... 17
4.3.2
Village Lighting Services ...................................................................................................... 18
4.3.3
Village Department of Public Works ................................................................................... 19
4.3.4
Village Fire Department ...................................................................................................... 20
4.4
TOWN OF DIANA REVENUE & EXPENDITURES............................................................................ 23
4.5
TOWN SERVICES ......................................................................................................................... 25
4.6
FUND BALANCES - VILLAGE AND TOWN ..................................................................................... 26
4.7
DEBT LEVELS ................................................................................................................................ 27
5.0
MUNICIPAL EMPLOYEE SUMMARY ................................................................................................ 27
5.1
VILLAGE STAFFING ...................................................................................................................... 27
5.2
TOWN STAFFING ......................................................................................................................... 29
6.0
PROPERTY TAXES ............................................................................................................................ 33
7.0
LOCAL LAWS .................................................................................................................................... 34
8.0
CONCLUSION .................................................................................................................................. 37
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Figures & Tables Figure 1 - Village and Town Municipal Boundaries....................................................................................... 5 Figure 2 - Population Trends of Villages with Less Than 1,000 People ......................................................... 6 Figure 3 - School Districts.............................................................................................................................. 9 Figure 4 - Village of Harrisville Owned Parcels Map ................................................................................... 11 Figure 5 - Harrisville General Fund Revenue FYE 2016 ............................................................................... 14 Figure 6 - Village General Expenditures FYE 2016 ...................................................................................... 16 Figure 7 - Lighting vs Overall Expenditures ................................................................................................. 18 Figure 8 - Map of Village Street Lighting ..................................................................................................... 19 Figure 9 - Fire Services Coverage Map ........................................................................................................ 23 Figure 10 - Town of Diana Map of AUD Fund Coverages............................................................................ 24 Table 1 - Villages in Lewis County by 2010 Population ................................................................................. 6 Table 2 - Lewis County Town 2010 Populations ........................................................................................... 7 Table 3 - Median Household Income and Poverty 2010............................................................................... 8 Table 4 - 2016 Harrisville and Diana Taxable Assessed Values ................................................................... 10 Table 5 - Village and Town 2016 Assessed Value Statistics ........................................................................ 10 Table 6 - Village of Harrisville Owned Parcels............................................................................................. 11 Table 7 - Village Assets Valuation ............................................................................................................... 12 Table 8 - Harrisville General Fund Revenue FYE 2016 ................................................................................ 13 Table 9 - Village General Fund Expenditures FYE 2016 .............................................................................. 16 Table 10 - Water Fund Revenues FYE 2016 ................................................................................................ 17 Table 11 - Water Fund Expenditures FYE 2016 ........................................................................................... 17 Table 12 - Village Lighting Tax ..................................................................................................................... 18 Table 13 - Cost Comparison for Fire and Rescue Services .......................................................................... 22 Table 14 - Town Summary of Revenues and Expenditures FYE 2016 ......................................................... 24 Table 15 - Village of Harrisville General Fund Balance since FYE 2011....................................................... 26 Table 16 - Town of Diana Fund Balances FYE 2016..................................................................................... 26 Table 17 - Village Staffing FYE 2016 ............................................................................................................ 27 Table 18 - Village Staff Benefits and Costs FYE 2016 .................................................................................. 28 Table 19 - Village Total Salaries and Benefits FYE 2016 .............................................................................. 28 Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE 2016 ...................................... 29 Table 21 - Town Staffing FYE 2016 .............................................................................................................. 30 Table 22 - Town Benefits and Costs FYE 2016 ............................................................................................ 32 Table 23 - Town Total Salaries and Benefits FYE 2016 ............................................................................... 32 Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE 2016 ........................................ 33 Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE 2016 ..................... 33 Table 26 - Local Laws for Village and Town ................................................................................................ 36 Table 27 - Village Laws that May Sunset with Village Dissolution .............................................................. 36 Table 28 - Village Laws for Consideration by Town .................................................................................... 37 Table 29 - CETC Calculation Based on FYE 2017 Tax Levies ........................................................................ 38 iii | P a g e
1.0
INTRODUCTION
The primary objective of this project is to develop a detailed Dissolution Study with a recommended plan and alternatives which answers questions that the Village of Harrisville and Town of Diana residents have about the process, impacts, and how dissolution would affect residents and local governments. The final report will provide the Village and Town with a document that includes the following elements: Executive Summary, Introduction, Population Trends, Local Government Tax Rates, Assets & Real Property Information, Operating Budget Summary, Fund Balances & Outstanding Debt, Municipal Program Summaries, and Legal Issues & Impediments. This information will be utilized by stakeholders to determine: 1) Potential Financial Savings; 2) Management Improvements; 3) Service Delivery Changes resulting from a local government re-organization; and 4) Alternative ways to organize local government service and improve efficiencies. These items will be summarized in the Recommendations section of the Plan. The Board Members from the Village of Harrisville hired the Development Authority of the North Country to oversee the dissolution study process. The Board also appointed a Dissolution Study Committee (DSC) which has been charged with developing a study to evaluate dissolving the Village and identifying alternative ways to deliver government services which considers fiscal impacts, provision of service and other matters as identified. The DSC is comprised of Gary Williams (Village of Harrisville Mayor), David Parow (Town of Diana Supervisor), Celia Bango, Marianne Dicob, Raymond Gregory, Jessica Jenack, John LaDuc, Julie Malbeuf, Donald Messer, and Autumn Stearne. The DSC began this initiative with a kick-off meeting on January 17, 2017. Since that time, the DSC has been working to develop a basis of understanding of the Village and Town services provided, the way in which these services are provided, and the cost to taxpayers to provide these services. The results of this initial phase of the project are summarized in this report, known as the EXISTING CONDITIONS REPORT. This report is being funded by and prepared in accordance with the New York State Department of State Work Plan requirements, as outlined in Contract No. T00022GG-3800. All study-related documents are available on the dissolution study website: http://www.danc.org/operations/engineering/village-harrisville-dissolution-study
4|Page
1.1
BACKGROUND
The Village of Harrisville is located in the northern part of the Town of Diana, in Lewis County and on the border of St. Lawrence County. In 1833, Foskit Harris acquired land along the Oswegatchie River from Joseph Bonaparte. He constructed a sawmill and gristmill along the river. By 1880, Harrisville was the commercial and industrial center of the Town of Diana. At its height, the Village supported a chair factory, a sash and door factory, several lumber dealers, carriage makers, blacksmiths, a harness shop, and numerous merchandise stores and retail services. A large paper mill continued to provide economic significance until its closure in the 1950’s. The Harrisville Dry Kiln plant closed in 2013. The remaining major industry and employers in the Village include Viking Cives, Inc., a maker of snow plows, the Central School District, and a several small businesses (convenience stores, restaurants, etc.). Harrisville is located along the New York State Route 3 Olympic Byway and is a significant contribution to this tourism corridor; providing services and resources to travelers. Harrisville has not conducted a formal study looking into Village dissolution in the past; however the question of whether dissolution would positively impact Village taxpayers has been brought up in recent years by Village residents, prompting this dissolution study. Figure 1 illustrates the Village and Town municipal boundaries in relation to Lewis County.
Figure 1 - Village and Town Municipal Boundaries
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2.0
POPULATION TRENDS
The population of the Village of Harrisville, according to the 2010 census, is 628. Harrisville is the fourth largest Village, by population, in Lewis County. Table 1 lists Lewis County Villages by population and Figure 2 illustrates the overall population trends in Harrisville and other Lewis County Villages with less than 1,000 people, according to the 2010 census. Most of the Villages in Lewis County show declining population trends since the 1960s, including Harrisville. While Harrisville had a slight bump in population between 1970 and 1980, there was a sharp decrease by 1990, which corresponds to the time when several mills and mines in the area were closing and local jobs were being lost. Village Lowville
Population 3,470
Copenhagen
801
Port Leyden
672
Harrisville
628
Croghan
618
Lyons Falls
566
Castorland
351
Constableville
242
Turin
232
Table 1 - Villages in Lewis County by 2010 Population
Figure 2 - Population Trends of Villages with Less Than 1,000 People 6|Page
The Town of Diana has a 2010 population of 1,081 people. Table 2 provides the population information for all the Lewis County Towns. Town New Bremen Croghan Denmark Watson Leyden Lowville Martinsburg Lyonsdale Greig Diana Lewis West Leyden Turin Harrisburg Pinckney Osceola Montague
Population 2,706 2,475 2,059 1,881 1785 1,512 1,433 1,227 1,199 1,081 854 852 529 437 329 229 78
Table 2 - Lewis County Town 2010 Populations
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2.1
DEMOGRAPHICS
Demographic data is included in this report for the Village and the surrounding areas for reference purposes only. The data provide context to the population that lives in the Village and compares the project area with surrounding Villages. Table 3 illustrates median household income (MHI) and poverty percentages for Harrisville, Diana, and the rest of the Lewis County Villages. The average MHI for all the Villages in Lewis County is $39,178. Harrisville’s MHI is slightly lower at $36,019. Harrisville’s percentage of “All People” below the poverty line is 12%, which is lower than the County’s average of 14.22%.1 Median Household Income
Percentage "All People“ Below Poverty Line
Village of Port Leyden
$31,417
21.40%
Village of Croghan
$31,694
14.70%
Village of Castorland
$34,063
32.90%
Village of Harrisville
$36,019
12%
Village of Turin
$37,614
2.40%
Village of Lowville
$40,872
17.80%
Village of Lyons Falls
$41,250
6.80%
Town of Diana
$42,664
13.40%
Lewis County
$42,846
14.60%
Village of Copenhagen
$43,977
9.70%
Village of Constableville
$55,694
10.30%
Municipality
Table 3 - Median Household Income and Poverty 2010
1
The US Census Bureau poverty threshold in 2010 varied from $10,458 - $48,527 depending on how many people lived in a household (1 person - 9 or more). The poverty threshold is set nationwide and does not vary geographically. The “All People” category in the Census statistics about poverty is the inclusion and average of all the types of families in the statistical area.
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2.2
SCHOOL DISTRICTS
School districts in New York State are separate taxing entities. The Dissolution study will have no impact on school taxes, since these are separate from Village and Town taxes. This information is provided for reference purposes only. The Village of Harrisville is served by the Harrisville CSD. The Town of Diana is served by two school districts: Harrisville CSD, and Carthage CSD. Figure 3 is a map of the local school districts.
Figure 3 - School Districts
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3.0
REAL PROPERTY
3.1
REAL PROPERTY ASSESSMENTS
The total taxable assessed values of real property in the Village and Town are detailed in Table 42. Taxable assessed values are used to calculate real property tax bills. The total taxable assessed values do not include properties in the Village or Town that are tax-exempt, including Village or Town-owned parcels, fire stations, churches, schools, etc. Taxable Assessed Values 2016 Taxable Assessed Value Harrisville
$18,311,037
Diana
$167,842,302
Total
$186,153,339
Table 4 - 2016 Harrisville and Diana Taxable Assessed Values
The study reviewed the real property assessed values within the Village and Town to determine the range of values. See Table 5 below for an overview. Real Property Assessed Values
Harrisville
Diana
All Parcels within Village or Town
$2,100,000 Highest (Property Owner)
(Harrisville Central School - Tax Exempt)
$750,000
$15,494,921 (Iroquois Gas Transmission)
(Fortis Energy Group)
Average
$64,746
$85,860
Median
$54,250
$54,400
Table 5 - Village and Town 2016 Assessed Value Statistics
2
Assessment data and parcel breakdown data comes from Lewis County Real Property 2016 records.
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3.2
VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS
As part of this EXISTING CONDITIONS REPORT, an inventory of the real property owned by the Village of Harrisville was compiled from the County’s Real Property Tax Database. The inventory indicates that the Village owns 10 parcels with a total assessed value of $203,500. The Village-owned properties are tax exempt. See Table 6 and Figure 4 for Village-owned parcels. #
Use
Address
Parcel ID
Total Assessed Value
Acres
1
Water Supply
Hands Flat Rd
013.09-01-13.000
$6,900
This document was prepared with funding provided by the New York State Department of State under the Local Government Efficiency Grant Program – Contract No. T00022GG-3800
Prepared by:
Dulles State Office Building 317 Washington Street Watertown, NY 13601 315.661-3200 23557 State Route 37 Watertown, NY 13601 315.661.3210 www.danc.org
i|Page
Table of Contents 1.0
INTRODUCTION ................................................................................................................................. 4
1.1 2.0
BACKGROUND ............................................................................................................................... 5 POPULATION TRENDS ....................................................................................................................... 6
2.1
DEMOGRAPHICS............................................................................................................................ 8
2.2
SCHOOL DISTRICTS ........................................................................................................................ 9
3.0
REAL PROPERTY............................................................................................................................... 10
3.1
REAL PROPERTY ASSESSMENTS .................................................................................................. 10
3.2
VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS ......................................................... 11
4.0
MUNICIPAL FINANCIALS & SERVICES .............................................................................................. 13
4.1
VILLAGE GENERAL FUND REVENUE ............................................................................................ 13
4.2
VILLAGE GENERAL FUND EXPENDITURES ................................................................................... 14
4.3
VILLAGE SERVICES ....................................................................................................................... 17
4.3.1
Village Water Services......................................................................................................... 17
4.3.2
Village Lighting Services ...................................................................................................... 18
4.3.3
Village Department of Public Works ................................................................................... 19
4.3.4
Village Fire Department ...................................................................................................... 20
4.4
TOWN OF DIANA REVENUE & EXPENDITURES............................................................................ 23
4.5
TOWN SERVICES ......................................................................................................................... 25
4.6
FUND BALANCES - VILLAGE AND TOWN ..................................................................................... 26
4.7
DEBT LEVELS ................................................................................................................................ 27
5.0
MUNICIPAL EMPLOYEE SUMMARY ................................................................................................ 27
5.1
VILLAGE STAFFING ...................................................................................................................... 27
5.2
TOWN STAFFING ......................................................................................................................... 29
6.0
PROPERTY TAXES ............................................................................................................................ 33
7.0
LOCAL LAWS .................................................................................................................................... 34
8.0
CONCLUSION .................................................................................................................................. 37
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Figures & Tables Figure 1 - Village and Town Municipal Boundaries....................................................................................... 5 Figure 2 - Population Trends of Villages with Less Than 1,000 People ......................................................... 6 Figure 3 - School Districts.............................................................................................................................. 9 Figure 4 - Village of Harrisville Owned Parcels Map ................................................................................... 11 Figure 5 - Harrisville General Fund Revenue FYE 2016 ............................................................................... 14 Figure 6 - Village General Expenditures FYE 2016 ...................................................................................... 16 Figure 7 - Lighting vs Overall Expenditures ................................................................................................. 18 Figure 8 - Map of Village Street Lighting ..................................................................................................... 19 Figure 9 - Fire Services Coverage Map ........................................................................................................ 23 Figure 10 - Town of Diana Map of AUD Fund Coverages............................................................................ 24 Table 1 - Villages in Lewis County by 2010 Population ................................................................................. 6 Table 2 - Lewis County Town 2010 Populations ........................................................................................... 7 Table 3 - Median Household Income and Poverty 2010............................................................................... 8 Table 4 - 2016 Harrisville and Diana Taxable Assessed Values ................................................................... 10 Table 5 - Village and Town 2016 Assessed Value Statistics ........................................................................ 10 Table 6 - Village of Harrisville Owned Parcels............................................................................................. 11 Table 7 - Village Assets Valuation ............................................................................................................... 12 Table 8 - Harrisville General Fund Revenue FYE 2016 ................................................................................ 13 Table 9 - Village General Fund Expenditures FYE 2016 .............................................................................. 16 Table 10 - Water Fund Revenues FYE 2016 ................................................................................................ 17 Table 11 - Water Fund Expenditures FYE 2016 ........................................................................................... 17 Table 12 - Village Lighting Tax ..................................................................................................................... 18 Table 13 - Cost Comparison for Fire and Rescue Services .......................................................................... 22 Table 14 - Town Summary of Revenues and Expenditures FYE 2016 ......................................................... 24 Table 15 - Village of Harrisville General Fund Balance since FYE 2011....................................................... 26 Table 16 - Town of Diana Fund Balances FYE 2016..................................................................................... 26 Table 17 - Village Staffing FYE 2016 ............................................................................................................ 27 Table 18 - Village Staff Benefits and Costs FYE 2016 .................................................................................. 28 Table 19 - Village Total Salaries and Benefits FYE 2016 .............................................................................. 28 Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE 2016 ...................................... 29 Table 21 - Town Staffing FYE 2016 .............................................................................................................. 30 Table 22 - Town Benefits and Costs FYE 2016 ............................................................................................ 32 Table 23 - Town Total Salaries and Benefits FYE 2016 ............................................................................... 32 Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE 2016 ........................................ 33 Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE 2016 ..................... 33 Table 26 - Local Laws for Village and Town ................................................................................................ 36 Table 27 - Village Laws that May Sunset with Village Dissolution .............................................................. 36 Table 28 - Village Laws for Consideration by Town .................................................................................... 37 Table 29 - CETC Calculation Based on FYE 2017 Tax Levies ........................................................................ 38 iii | P a g e
1.0
INTRODUCTION
The primary objective of this project is to develop a detailed Dissolution Study with a recommended plan and alternatives which answers questions that the Village of Harrisville and Town of Diana residents have about the process, impacts, and how dissolution would affect residents and local governments. The final report will provide the Village and Town with a document that includes the following elements: Executive Summary, Introduction, Population Trends, Local Government Tax Rates, Assets & Real Property Information, Operating Budget Summary, Fund Balances & Outstanding Debt, Municipal Program Summaries, and Legal Issues & Impediments. This information will be utilized by stakeholders to determine: 1) Potential Financial Savings; 2) Management Improvements; 3) Service Delivery Changes resulting from a local government re-organization; and 4) Alternative ways to organize local government service and improve efficiencies. These items will be summarized in the Recommendations section of the Plan. The Board Members from the Village of Harrisville hired the Development Authority of the North Country to oversee the dissolution study process. The Board also appointed a Dissolution Study Committee (DSC) which has been charged with developing a study to evaluate dissolving the Village and identifying alternative ways to deliver government services which considers fiscal impacts, provision of service and other matters as identified. The DSC is comprised of Gary Williams (Village of Harrisville Mayor), David Parow (Town of Diana Supervisor), Celia Bango, Marianne Dicob, Raymond Gregory, Jessica Jenack, John LaDuc, Julie Malbeuf, Donald Messer, and Autumn Stearne. The DSC began this initiative with a kick-off meeting on January 17, 2017. Since that time, the DSC has been working to develop a basis of understanding of the Village and Town services provided, the way in which these services are provided, and the cost to taxpayers to provide these services. The results of this initial phase of the project are summarized in this report, known as the EXISTING CONDITIONS REPORT. This report is being funded by and prepared in accordance with the New York State Department of State Work Plan requirements, as outlined in Contract No. T00022GG-3800. All study-related documents are available on the dissolution study website: http://www.danc.org/operations/engineering/village-harrisville-dissolution-study
4|Page
1.1
BACKGROUND
The Village of Harrisville is located in the northern part of the Town of Diana, in Lewis County and on the border of St. Lawrence County. In 1833, Foskit Harris acquired land along the Oswegatchie River from Joseph Bonaparte. He constructed a sawmill and gristmill along the river. By 1880, Harrisville was the commercial and industrial center of the Town of Diana. At its height, the Village supported a chair factory, a sash and door factory, several lumber dealers, carriage makers, blacksmiths, a harness shop, and numerous merchandise stores and retail services. A large paper mill continued to provide economic significance until its closure in the 1950’s. The Harrisville Dry Kiln plant closed in 2013. The remaining major industry and employers in the Village include Viking Cives, Inc., a maker of snow plows, the Central School District, and a several small businesses (convenience stores, restaurants, etc.). Harrisville is located along the New York State Route 3 Olympic Byway and is a significant contribution to this tourism corridor; providing services and resources to travelers. Harrisville has not conducted a formal study looking into Village dissolution in the past; however the question of whether dissolution would positively impact Village taxpayers has been brought up in recent years by Village residents, prompting this dissolution study. Figure 1 illustrates the Village and Town municipal boundaries in relation to Lewis County.
Figure 1 - Village and Town Municipal Boundaries
5|Page
2.0
POPULATION TRENDS
The population of the Village of Harrisville, according to the 2010 census, is 628. Harrisville is the fourth largest Village, by population, in Lewis County. Table 1 lists Lewis County Villages by population and Figure 2 illustrates the overall population trends in Harrisville and other Lewis County Villages with less than 1,000 people, according to the 2010 census. Most of the Villages in Lewis County show declining population trends since the 1960s, including Harrisville. While Harrisville had a slight bump in population between 1970 and 1980, there was a sharp decrease by 1990, which corresponds to the time when several mills and mines in the area were closing and local jobs were being lost. Village Lowville
Population 3,470
Copenhagen
801
Port Leyden
672
Harrisville
628
Croghan
618
Lyons Falls
566
Castorland
351
Constableville
242
Turin
232
Table 1 - Villages in Lewis County by 2010 Population
Figure 2 - Population Trends of Villages with Less Than 1,000 People 6|Page
The Town of Diana has a 2010 population of 1,081 people. Table 2 provides the population information for all the Lewis County Towns. Town New Bremen Croghan Denmark Watson Leyden Lowville Martinsburg Lyonsdale Greig Diana Lewis West Leyden Turin Harrisburg Pinckney Osceola Montague
Population 2,706 2,475 2,059 1,881 1785 1,512 1,433 1,227 1,199 1,081 854 852 529 437 329 229 78
Table 2 - Lewis County Town 2010 Populations
7|Page
2.1
DEMOGRAPHICS
Demographic data is included in this report for the Village and the surrounding areas for reference purposes only. The data provide context to the population that lives in the Village and compares the project area with surrounding Villages. Table 3 illustrates median household income (MHI) and poverty percentages for Harrisville, Diana, and the rest of the Lewis County Villages. The average MHI for all the Villages in Lewis County is $39,178. Harrisville’s MHI is slightly lower at $36,019. Harrisville’s percentage of “All People” below the poverty line is 12%, which is lower than the County’s average of 14.22%.1 Median Household Income
Percentage "All People“ Below Poverty Line
Village of Port Leyden
$31,417
21.40%
Village of Croghan
$31,694
14.70%
Village of Castorland
$34,063
32.90%
Village of Harrisville
$36,019
12%
Village of Turin
$37,614
2.40%
Village of Lowville
$40,872
17.80%
Village of Lyons Falls
$41,250
6.80%
Town of Diana
$42,664
13.40%
Lewis County
$42,846
14.60%
Village of Copenhagen
$43,977
9.70%
Village of Constableville
$55,694
10.30%
Municipality
Table 3 - Median Household Income and Poverty 2010
1
The US Census Bureau poverty threshold in 2010 varied from $10,458 - $48,527 depending on how many people lived in a household (1 person - 9 or more). The poverty threshold is set nationwide and does not vary geographically. The “All People” category in the Census statistics about poverty is the inclusion and average of all the types of families in the statistical area.
8|Page
2.2
SCHOOL DISTRICTS
School districts in New York State are separate taxing entities. The Dissolution study will have no impact on school taxes, since these are separate from Village and Town taxes. This information is provided for reference purposes only. The Village of Harrisville is served by the Harrisville CSD. The Town of Diana is served by two school districts: Harrisville CSD, and Carthage CSD. Figure 3 is a map of the local school districts.
Figure 3 - School Districts
9|Page
3.0
REAL PROPERTY
3.1
REAL PROPERTY ASSESSMENTS
The total taxable assessed values of real property in the Village and Town are detailed in Table 42. Taxable assessed values are used to calculate real property tax bills. The total taxable assessed values do not include properties in the Village or Town that are tax-exempt, including Village or Town-owned parcels, fire stations, churches, schools, etc. Taxable Assessed Values 2016 Taxable Assessed Value Harrisville
$18,311,037
Diana
$167,842,302
Total
$186,153,339
Table 4 - 2016 Harrisville and Diana Taxable Assessed Values
The study reviewed the real property assessed values within the Village and Town to determine the range of values. See Table 5 below for an overview. Real Property Assessed Values
Harrisville
Diana
All Parcels within Village or Town
$2,100,000 Highest (Property Owner)
(Harrisville Central School - Tax Exempt)
$750,000
$15,494,921 (Iroquois Gas Transmission)
(Fortis Energy Group)
Average
$64,746
$85,860
Median
$54,250
$54,400
Table 5 - Village and Town 2016 Assessed Value Statistics
2
Assessment data and parcel breakdown data comes from Lewis County Real Property 2016 records.
10 | P a g e
3.2
VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS
As part of this EXISTING CONDITIONS REPORT, an inventory of the real property owned by the Village of Harrisville was compiled from the County’s Real Property Tax Database. The inventory indicates that the Village owns 10 parcels with a total assessed value of $203,500. The Village-owned properties are tax exempt. See Table 6 and Figure 4 for Village-owned parcels. #
Use
Address
Parcel ID
Total Assessed Value
Acres
1
Water Supply
Hands Flat Rd
013.09-01-13.000
$6,900
