Nursing home shifts more sales tax from village to town

Village of Albion takes $5K hit in sales tax as town assessments continue to grow

File photo by Tom Rivers – The Villages of Orleans Health and Rehabilitation Center on Route 31 in Albion went on the tax rolls for the first time in 2015 at a $6,618,900 assessment. The facility is just outside the village borders.

ALBION – The addition of the former county nursing home to the tax rolls will result in a loss of sales tax revenue to the Village of Albion, and a gain for the Town of Albion.

The county collects about $15 million in sales tax each year and shares $1,366,671 from that total for the 10 towns and villages. (The $1,366,671 has been frozen since 2001.) The county is budgeting for a $250,000 increase in sales tax in 2016.

The town and village amounts are tied to assessed values. The villages have been shrinking in value in recent years while the towns have been gaining. That has resulted in more sales tax money for the towns and less for the villages.

The Village of Albion will get $5,307 less in sales tax in 2016, according to the sales tax apportionment approved by the County Legislature last week. The Village of Albion will get $169,998, which is down from $175,305 in 2015. In 2013, the village was getting $180,457 – $10,459 more than in 2016.

The Town of Albion’s sales tax will jump from $115,666 to $120,628. The Town of Gaines, which also includes a portion of the village, will increase from $86,558 to $86,902.

Albion’s village and town numbers shifted in 2016 mainly because of the nursing home. That 120-bed facility on Route 31 went on the tax rolls for the first time in 2015 with an assessed value of $6,618,900.

Comprehensive Healthcare Management Services LLC paid $7.8 million for the nursing home. Comprehensive has filed legal papers to drop the assessed value to $2.5 million.

Other villages also will see a drop in 2016. Medina is down from $159,586 to $158,208. Holley dropped from $47,746 to $47,706 and Lyndonville decreased from $15,473 to $15,316.

To determine the village share, the county divides the village taxable value by the town taxable value. As the villages lose assessed value and the towns gain, the village share gets smaller.

For example, in the Town of Albion, the village now accounts for 55.30 percent of the town’s total taxable value. It was 57.14 percent in 2015, 57.45 percent in 2014 and 58.59 percent in 2013.

Altogether the villages in 2016 will receive $391,229 of the $1,366,671 in sales tax shared with the towns and villages. The village share is down nearly $7,000 from the $398,110 in 2015. The villages received $404,666 in 2013.

Here are the amounts set aside for the towns in 2016: Albion, $120,628; Barre, $64,536; Carlton, $95,418; Clarendon, $116,261; Gaines, $86,902; Kendall, $86,813; Murray, $111,259; Ridgeway, $126,126; Shelby, $101,257; and Yates, $66,238.