John Burin 9th District
Chemung County Legislator
Chemung County Legislator
NEWS & EVENTS
February 12, 2019
Cold War Veterans Exemption + Senior Citizen Exemption
The Cold War Veterans exemption provides a real property tax exemption to those veterans who do not receive an Alternative Veterans exemption, served between September 2, 1945 and December 26, 1991 and meet other ownership and residency requirements. After discussing this exemption with County Executive Christopher Moss, Legislative Chairman Dave Manchester and Legislative Attorney Brian Maggs, the County will begin the process to make the Cold War Veterans exemption available to qualified veterans. The county must first hold a public hearing and then adopt a local law adopting the exemption. We are hopeful the public hearing and adoption of a local law can be completed by May 1st. Taxable status date ( the last day to file for an exemption) in the City of Elmira is June 1st. Unfortunately taxable status date in the towns is March 1st of each year. Town residents will be able to file an application next year. I will be contacting the County Veterans office for an estimate of possible applicants.
We also discussed the Senior Citizen exemption. This exemption is based on income as well as age and residency requirements. It has been over a decade since the County has adjusted the income levels for eligibility. I have recommended that the County increase the income limits to mirror the city income guidelines. This change would increase income limits by $3,000.00. A change to this exemption requires a public hearing and an amendment to a local law.
County Executive's temporary governance committee:
Last evening the Chemung County Legislature unanimously passed resolution 19-148: (Resolution accepting designation of County Executive for formation of temporary committee to study cost saving measurers and ideas that could be implemented between the County of Chemung and the City of Elmira). I will be co-chairing this committee with Elmira City Councilman James Waters. Monthly progress reports will be given to County Executive and Mayor. We hope to get started very soon.
Cold War Veterans Exemption + Senior Citizen Exemption
The Cold War Veterans exemption provides a real property tax exemption to those veterans who do not receive an Alternative Veterans exemption, served between September 2, 1945 and December 26, 1991 and meet other ownership and residency requirements. After discussing this exemption with County Executive Christopher Moss, Legislative Chairman Dave Manchester and Legislative Attorney Brian Maggs, the County will begin the process to make the Cold War Veterans exemption available to qualified veterans. The county must first hold a public hearing and then adopt a local law adopting the exemption. We are hopeful the public hearing and adoption of a local law can be completed by May 1st. Taxable status date ( the last day to file for an exemption) in the City of Elmira is June 1st. Unfortunately taxable status date in the towns is March 1st of each year. Town residents will be able to file an application next year. I will be contacting the County Veterans office for an estimate of possible applicants.
We also discussed the Senior Citizen exemption. This exemption is based on income as well as age and residency requirements. It has been over a decade since the County has adjusted the income levels for eligibility. I have recommended that the County increase the income limits to mirror the city income guidelines. This change would increase income limits by $3,000.00. A change to this exemption requires a public hearing and an amendment to a local law.
County Executive's temporary governance committee:
Last evening the Chemung County Legislature unanimously passed resolution 19-148: (Resolution accepting designation of County Executive for formation of temporary committee to study cost saving measurers and ideas that could be implemented between the County of Chemung and the City of Elmira). I will be co-chairing this committee with Elmira City Councilman James Waters. Monthly progress reports will be given to County Executive and Mayor. We hope to get started very soon.
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December 17, 2018: Letter to Chemung County Executive Elect
December 17, 2018
Honorable Christopher Moss
Chemung County Executive Elect
Dear Chris:
2019 starts a new era for Chemung County and the residents we represent. It is of the utmost importance that our County Seat, the City of Elmira begin working toward a new era of fiscal stability and accountability: a working relationship whereby the County provides professional guidance and targeted resources that will ultimately reverse the city’s poor fiscal position is long overdue.
In 2006 as the new Elmira City Manager I inherited the following:
- A General Fund Deficit of $3,088,878
- A Parking Fund Deficit of $994,745
- A Capital Fund Deficit of $1,371,880
- Short-term debt of $6,140,000
The Corporation Counsel and DPW Director had retired and the Assessor position was vacant. Payroll checks began to bounce and our Bond rating sank to junk bond status.
In December 2013, the year of my retirement, I am proud to say the City’s General Fund had a $3,237,012 surplus, Capital Fund had a $1,156,529 surplus, short term debt was eliminated and our Bond rating was upgraded 4 times. I cautioned the City that they could not sustain these surpluses due to the increasing cost of services, excessive exempt property and a declining tax base. My 2013 budget five year plan projected a $4M deficit for the year ending 2018.
The City’s fiscal stress is a community problem and it will take the community working together to reverse this unfortunate reality. In 2006 my plan to restructure the City’s finances included building a team of professionals and engage the community by creating a Blue Ribbon Task Force to provide recommendations, guidance and support. I found the community task force to be very well received by the public and extremely beneficial to the City.
I submit for your consideration the following initiative to aid and assist the fiscal mending of the City of Elmira.
- The County and City jointly hire a facilitator to coordinate the development of a plan authored by a group of community professionals. The plan will become the road map for the City’s future.
- I envision the community board members to include State, County, City and local government representation. For profit private sector representation such as Hilliards, Kennedy Valve etc. and Not for Profit representation from entities such as Elmira College, Arnot and our new community asset LECOM.
- The City will provide all financial data including but not limited to sources of revenue, general fund balance, capital fund balance, short term debt, long term debt, constitutional tax limit, debt limit, expense ratios and any other data requested by the committee.
- The facilitator will develop the meeting agendas, provide meeting minutes and Chair the meetings. The goal is to develop a long term plan ( 3 to 5 years) that will establish the future of the City. The plan will set forth what services the City will offer and how they will be funded as well as what services can no longer be funded by the City and will either have alternative funding or no longer be offered.
- Once the plan is completed the committee will hold informational meetings to inform the public of the road map that will define the future of the City.
I am confident that Moody’s and Standard and Poors will look favorably on a well developed plan.
Please know that I am available to assist you with any County/City plan for the future.
Respectfully;
John J Burin
Legislator Elect -Ninth District
Cc: Dave Manchester, County Chairman Elect
Dave Sheen, In-coming Deputy County Executive
December 13, 2018: Letter to Chemung County Legislative Chairman Elect -
Dave Manchester
December 13, 2018
Mr. David Manchester
Chairman Elect, Chemung County Legislature
Dear David:
During our lunch meeting on December 12th, I mentioned that I would very much appreciate an assessment impact review of increasing income limits of the Senior citizen exemption as well as granting a Cold War Veterans exemption.
Senior citizen exemption:
Section 467 of the NYS Real Property Tax Law allows each county to set the maximum income limit at any figure between $3,000 and $29,000. This is a sliding scale exemption with Chemung County currently setting income limits at $13,500. In other words, in order for a Senior to receive a 50% County tax exemption their income must be less than $13,500. Any Senior with an income greater than $19,200 would not qualify for any percentage exemption.
It is my opinion that when the STAR exemption was implemented the Senior citizen exemption simply fell by the wayside. The STAR exemption only applies to school taxes.
Given the fact that Chemung county has not adjusted the Senior exemption income levels for over a decade, I believe it is reasonable to assume that an adjustment to the current income levels would benefit some of our Seniors with their financial struggles.
I am requesting that the County Executive direct the Chemung County Real Property Tax Office to conduct a study to gauge the potential impact of increasing the income limits and based on their findings make a recommendation for new income levels.
Cold War Veterans Exemption:
This Veterans exemption applies to “members of the reserve component of the Armed Forces who receive honorable discharge from active duty during the Cold War period (beyond active duty for training),but is still a member of the reserves”.
Chemung county currently does not offer this exemption. In my opinion Chemung County (1) should offer this exemption to our veterans and (2) granting this exemption will have minimal impact on the tax base.
I am requesting that the County Executive direct the Chemung County Veterans office to conduct a study to gauge the potential impact of granting this exemption and based on their findings make a recommendation as to whether the County should or should not participate in the program.
For your review, I have enclosed information for the Senior citizen exemption, current Chemung county income limits as well as Veterans exemption data.
Thank you very much for your consideration.
John J. Burin
County Legislator Elect – Ninth District
Dave Manchester
December 13, 2018
Mr. David Manchester
Chairman Elect, Chemung County Legislature
Dear David:
During our lunch meeting on December 12th, I mentioned that I would very much appreciate an assessment impact review of increasing income limits of the Senior citizen exemption as well as granting a Cold War Veterans exemption.
Senior citizen exemption:
Section 467 of the NYS Real Property Tax Law allows each county to set the maximum income limit at any figure between $3,000 and $29,000. This is a sliding scale exemption with Chemung County currently setting income limits at $13,500. In other words, in order for a Senior to receive a 50% County tax exemption their income must be less than $13,500. Any Senior with an income greater than $19,200 would not qualify for any percentage exemption.
It is my opinion that when the STAR exemption was implemented the Senior citizen exemption simply fell by the wayside. The STAR exemption only applies to school taxes.
Given the fact that Chemung county has not adjusted the Senior exemption income levels for over a decade, I believe it is reasonable to assume that an adjustment to the current income levels would benefit some of our Seniors with their financial struggles.
I am requesting that the County Executive direct the Chemung County Real Property Tax Office to conduct a study to gauge the potential impact of increasing the income limits and based on their findings make a recommendation for new income levels.
Cold War Veterans Exemption:
This Veterans exemption applies to “members of the reserve component of the Armed Forces who receive honorable discharge from active duty during the Cold War period (beyond active duty for training),but is still a member of the reserves”.
Chemung county currently does not offer this exemption. In my opinion Chemung County (1) should offer this exemption to our veterans and (2) granting this exemption will have minimal impact on the tax base.
I am requesting that the County Executive direct the Chemung County Veterans office to conduct a study to gauge the potential impact of granting this exemption and based on their findings make a recommendation as to whether the County should or should not participate in the program.
For your review, I have enclosed information for the Senior citizen exemption, current Chemung county income limits as well as Veterans exemption data.
Thank you very much for your consideration.
John J. Burin
County Legislator Elect – Ninth District
Below is what I stated publicly at the full Chemung County Legislative meeting last night, October 9, 2018, prior to their vote on a revised sales tax distribution agreement.
Honorable Legislators:
On September 24, 2018 I mailed each of you a letter with supporting documentation asking that you table this proposed plan to revise the reallocation of sales tax. I also referenced a process by which the 2019 county budget and budget message could move forward without the revised plan being in place. In my op ed on September 23, 2018, I pointed out in three months, newly elected officials should have the right to vote on this multi-year funding program.
I fully support a plan to reallocate sales tax revenue however, I believe the plan should be based on more than fund balances and debt. For example, the County apportionment of real property taxes creates an unintentional double taxation for certain services. These inequities, which are common to most of the towns/villages in varying degree, should be taken into consideration with the allocation of sales tax dollars. Additionally, from 2013 to 2018 Chemung County expenses increased $15 million dollars. During this same time period five county budgets were passed with deficits that required $10.5 million dollars of fund balance to close the gap. Future estimates of county revenues and expenses should be projected showing the impact of a sales tax reallocation plan.
In order for our county to realize desired social/economic growth, we must work together for a common cause. It was in this spirit that the City of Elmira allowed it’s Empire Zone Benefits to be used outside the City. The City’s willingness to share its zone in early 2000 produced economic benefits we still enjoy today and will continue to enjoy into the future.
According to the Chemung County Industrial Agency report, Project Information, December 31, 2009 the City of Elmira Empire Zone;
• Leveraged over $700 Million of private investment.
•
• Generated new property tax revenue for the County in excess of $900,000 and $1.7 million local and school tax revenue. Each year as property tax exemptions expire, the real property tax revenue increases and therefore current tax revenue is significantly greater.
•
• The City’s zone created 4,500 jobs and retained 10,000 jobs.
•
• 14,500 jobs with an average salary of $20,000 generated $290 Million of payroll.
•
• $290 Million of payroll generates millions of sales tax dollars.
This is a Billion dollar infusion of economic benefits. If not for the City of Elmira sharing its Empire Zone, Chemung County finances would be quite different today.
In June 2016, the New York State Financial Restructuring Board commented on the City of Elmira’s Bond Rating. “Prior to June 2015, the City had a bond rating of A2 with a negative outlook from Moody’s. On June 1st, 2015, Moody’s released a new rating for the City’s General Obligation bonds and lowered the rating by five notices – to Ba1 with a sustained negative outlook. This is non-investment grade (junk bond) rating from Moody’s.”
The reasons Moody’s cited for this severe reduction in the City’s credit rating are:
• significant loss of revenue from the County sales tax sharing agreement
• health insurance overruns
• recurring general fund deficits
Moody’s will view new development positively however this plan that defers City debt will most likely not improve the City’s poor investment grade of bonds. The mixed use $14,000,000 development project in Elmira was granted a twenty year payment in lieu of tax agreement with the first four years being 100% exempt, after eleven years the project will pay 30% and in year twenty 60%. Property tax revenue from the affordable housing projects are restricted by law and proposed private developments have been given multi-year tax exemptions. It is for these reasons additional sales tax revenue to the City should be a part of tonight's plan. Even if the revenue is restricted as to use, Moody’s may look favorably at a slight upgrade.
Sound business practice would suggest that this proposed sales tax allocation is deficient of solid reasoning for the suggested allocations. Over the next three months, a cohesive legislature working together should develop a plan that addresses the needs of the community keeping in mind the future needs of county government as well as the social and economic challenges inherent with high poverty levels, effective tax rates that stagnate real estate values and the ever increasing cost of providing efficient public safety services.
The plan before you tonight falls short in capturing these community needs. Lets take a step back, analyze the financial impact of what is being proposed and compare those findings to the needs of our community.
Thank you
John J Burin
1270 N Hoffman Rd
Elmira, New York 14903
Honorable Legislators:
On September 24, 2018 I mailed each of you a letter with supporting documentation asking that you table this proposed plan to revise the reallocation of sales tax. I also referenced a process by which the 2019 county budget and budget message could move forward without the revised plan being in place. In my op ed on September 23, 2018, I pointed out in three months, newly elected officials should have the right to vote on this multi-year funding program.
I fully support a plan to reallocate sales tax revenue however, I believe the plan should be based on more than fund balances and debt. For example, the County apportionment of real property taxes creates an unintentional double taxation for certain services. These inequities, which are common to most of the towns/villages in varying degree, should be taken into consideration with the allocation of sales tax dollars. Additionally, from 2013 to 2018 Chemung County expenses increased $15 million dollars. During this same time period five county budgets were passed with deficits that required $10.5 million dollars of fund balance to close the gap. Future estimates of county revenues and expenses should be projected showing the impact of a sales tax reallocation plan.
In order for our county to realize desired social/economic growth, we must work together for a common cause. It was in this spirit that the City of Elmira allowed it’s Empire Zone Benefits to be used outside the City. The City’s willingness to share its zone in early 2000 produced economic benefits we still enjoy today and will continue to enjoy into the future.
According to the Chemung County Industrial Agency report, Project Information, December 31, 2009 the City of Elmira Empire Zone;
• Leveraged over $700 Million of private investment.
•
• Generated new property tax revenue for the County in excess of $900,000 and $1.7 million local and school tax revenue. Each year as property tax exemptions expire, the real property tax revenue increases and therefore current tax revenue is significantly greater.
•
• The City’s zone created 4,500 jobs and retained 10,000 jobs.
•
• 14,500 jobs with an average salary of $20,000 generated $290 Million of payroll.
•
• $290 Million of payroll generates millions of sales tax dollars.
This is a Billion dollar infusion of economic benefits. If not for the City of Elmira sharing its Empire Zone, Chemung County finances would be quite different today.
In June 2016, the New York State Financial Restructuring Board commented on the City of Elmira’s Bond Rating. “Prior to June 2015, the City had a bond rating of A2 with a negative outlook from Moody’s. On June 1st, 2015, Moody’s released a new rating for the City’s General Obligation bonds and lowered the rating by five notices – to Ba1 with a sustained negative outlook. This is non-investment grade (junk bond) rating from Moody’s.”
The reasons Moody’s cited for this severe reduction in the City’s credit rating are:
• significant loss of revenue from the County sales tax sharing agreement
• health insurance overruns
• recurring general fund deficits
Moody’s will view new development positively however this plan that defers City debt will most likely not improve the City’s poor investment grade of bonds. The mixed use $14,000,000 development project in Elmira was granted a twenty year payment in lieu of tax agreement with the first four years being 100% exempt, after eleven years the project will pay 30% and in year twenty 60%. Property tax revenue from the affordable housing projects are restricted by law and proposed private developments have been given multi-year tax exemptions. It is for these reasons additional sales tax revenue to the City should be a part of tonight's plan. Even if the revenue is restricted as to use, Moody’s may look favorably at a slight upgrade.
Sound business practice would suggest that this proposed sales tax allocation is deficient of solid reasoning for the suggested allocations. Over the next three months, a cohesive legislature working together should develop a plan that addresses the needs of the community keeping in mind the future needs of county government as well as the social and economic challenges inherent with high poverty levels, effective tax rates that stagnate real estate values and the ever increasing cost of providing efficient public safety services.
The plan before you tonight falls short in capturing these community needs. Lets take a step back, analyze the financial impact of what is being proposed and compare those findings to the needs of our community.
Thank you
John J Burin
1270 N Hoffman Rd
Elmira, New York 14903