Frequently Asked Questions

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How to use this site

This site helps you look up an estimated 2026 school tax bill for a property in one of two school districts:

• Red Jacket / Manchester-Shortsville CSD
• Phelps-Clifton Springs / Midlakes CSD

To get started:

1. Go to the main lookup page.
2. Search by street address, owner name, or parcel ID.
3. Pick your property from the results.
4. Read the report card to see the estimated 2025 bill, estimated 2026 bill, and estimated change.
5. Open See more details to see the values and rates behind the estimate.

If your property is not found, it may be outside the two school districts covered by this tool, or the address may be listed differently on the assessment roll. Try searching by parcel ID or owner name.

What this site is — and is not

This site is an informational estimate tool. It is not an official tax bill, assessment notice, legal document, or decision of any kind.

The goal is simple: help residents understand the likely school tax impact before the school budget vote.

This site does not tell you how to vote. It does not take a position for or against any school budget, library proposition, board candidate, or ballot item.

Why are these estimates, not final numbers?

The final 2026 school tax bills have not been issued yet.

This site uses the best public information available now, including:

• 2026 tentative assessment rolls
• proposed school budgets and levies
• library levy information where available
• equalization rates or current assessment levels used for estimates
• 2025 final rolls and prior-year tax information for comparison

Final bills may be different because:

• tentative rolls can change before final rolls are filed;
• exemptions can be added, removed, or corrected;
• final equalization rates can change;
• school budgets and propositions can be approved or rejected;
• official tax rates are set later;
• billing adjustments or corrections can happen.

Official New York State assessment roll information:

• NYS: Assessment rolls
• NYS: Overview of the tentative assessment roll

Does this site tell me how to vote?

No.

This site is informational only. It does not support or oppose any school budget, board candidate, proposition, district, or public official.

The purpose is to help people understand the numbers for their own property before they vote.

How your school tax is calculated

Your school tax is mostly based on three things:

• your school taxable value;
• the school district’s tax levy;
• the school tax rate.

Step 1: Find your school taxable value

Your school taxable value is the amount used to calculate your school tax. This is controlled by your assessment.

It may be lower than your assessed value because of exemptions, such as STAR, veterans, senior, agricultural, or other exemptions that apply to school taxes.

Step 2: Find the tax rate

The school district decides how much money it needs to collect from property taxes. That amount is called the tax levy.

The levy is spread across taxable property in the district. If a school district includes more than one town, equalization rates are used to compare towns more fairly.

Step 3: Calculate the bill

The basic formula is:

school tax = school taxable value ÷ 1,000 × tax rate

Example: If your school taxable value is $150,000 and the tax rate is $16.8112 per $1,000, then:
$150,000 ÷ 1,000 × $16.8112 = about $2,522

NYS: How property taxes are calculated

What is school taxable value?

School taxable value is the amount of your property value that is taxable for school taxes.

It starts with your assessed value, then subtracts school tax exemptions that apply to your property.

Example:

• assessed value: $200,000
• STAR exemption: $30,000
• school taxable value: $170,000

Your school tax is based on the $170,000, not the full $200,000.

What is the difference between assessed value and market value?

Market value, also called full market value or FMV, is the assessor’s estimate of what your property would sell for.

Assessed value, or AV, is the value on the assessment roll.

In some towns, assessed value is close to market value. In other towns, assessed value is a fraction of market value. The ratio is set by the town and can vary.

Your tax bill is based on taxable assessment, not directly on market value.

What is an equalization rate?

Different towns can assess property at different percentages of market value. One town might assess near 100% of market value; another might assess at 60% or 80%.

That matters because school districts often cross town lines.

An equalization rate helps put towns on the same footing. It lets the school district spread the tax levy across towns more fairly, even if those towns assess property at different levels.

NYS: Equalization rates

Why is my town’s school tax rate different from another town in the same school district?

Some school districts include parts of more than one town.

Each town may assess property at a different percentage of market value. New York uses equalization rates to compare towns more fairly. Because of that, the tax rate per $1,000 can be different from one town to the next, even in the same school district.

That does not always mean one town is being treated unfairly. It often means the towns assess property at different levels, and the rate adjusts to reflect that.

NYS: Equalization rates

What is the library tax?

Some school tax bills include a separate library tax.

The library tax is usually listed on the same September school tax bill, but it is separate from the school district’s main operating budget.

On this site, the total school tax bill includes:

• school tax; plus
• library tax, where it appears on the school tax bill and source data is available.

About the 2026 school budget vote

Each district asks voters to approve a proposed budget for the next school year.

The budget vote does not set your exact tax bill by itself. Your tax bill also depends on your property’s taxable value, exemptions, equalization rates, and other factors.

A proposed budget usually includes:

• total spending for the school year;
• the amount to be raised from property taxes, called the tax levy;
• state aid and other revenue;
• possible bus, reserve, library, or capital propositions;
• school board seats.

This site stays neutral. It only helps show how the proposed levy may affect individual properties.

Red Jacket / Manchester-Shortsville CSD

Official district budget page: Red Jacket Business Office / Budget Information

Red Jacket has had the final budget meeting and the vote will be held at the Red Jacket Auditorium Foyer.

• Vote date: May 19, 2026
• Poll hours: 8:00 a.m. to 8:00 p.m.
• Voting location: Red Jacket Auditorium Foyer
• Proposed 2026–2027 budget: $24,832,602
• Proposed tax levy: $8,548,158
• Other ballot items: Election of 2 board members; school bus purchase not to exceed $412,000 from capital reserves

Phelps-Clifton Springs / Midlakes CSD

Official district annual vote page: Midlakes Annual Vote

Midlakes has posted that the annual meeting and vote will be held at the old Middle School Library in the Middle School building.

• Vote date: May 19, 2026
• Poll hours: 12:00 noon to 9:00 p.m.
• Voting location: Old Middle School Library, Middle School building, 1554 State Route 488, Clifton Springs, NY
• Proposed 2026–2027 budget: $48,944,277
• Proposed tax levy: $16,521,716
• Other ballot items: Election of 2 board members; school bus purchase not to exceed $1,095,582 from capital reserves; creation of a new ten-year capital reserve of up to $10 million; $200,000 in annual library support ($100,000 for Clifton Springs Library and $100,000 for Phelps Library)

Official source: midlakes.org/board-of-education/annual-vote

Why can my bill go up more or less than the school budget?

The school budget and your tax bill are related, but they are not the same thing.

Your bill depends on several things:

• the school district’s tax levy;
• your school taxable value;
• your exemptions;
• equalization rates;
• how the taxable value of other properties changed;
• library taxes or other items on the school tax bill.

Example: a district budget could go up 3%, but your bill could go up more or less than 3% if your taxable value changed, your exemptions changed, or equalization rates changed.

That is why this site shows both district-wide numbers and your own parcel values.

Plain-English budget summary

This section summarizes the best budget documents we have for each district. It is meant to help voters understand the main numbers, not to tell anyone how to vote.

Quick side-by-side

Per-student numbers use each district’s proposed budget and the enrollment shown on the Property Tax Report Card. They are simple comparisons, not audited figures.

Phelps-Clifton Springs / Midlakes budget summary

The proposed Midlakes school budget is $48,944,277, up $1,557,517, or 3.29%, from the prior year. The proposed school tax levy is $16,521,716, up $360,719, or 2.23%.

The district’s own April budget presentation says the biggest spending increase is special education, up $738,124. Other cost drivers include employee benefits and staffing. On the revenue side, the district shows expected increases from BOCES aid, Foundation Aid, building aid, and use of reserves.

Midlakes also has several ballot items beyond the school budget:

• Elect two Board of Education members;
• Authorize up to $1,095,582 from the Transportation Capital Reserve for buses;
• Create a new ten-year capital reserve of up to $10 million for future capital projects;
• Approve $200,000 in annual library support, split as $100,000 for Clifton Springs Library and $100,000 for Phelps Library.

The capital reserve proposition does not mean the district immediately spends $10 million. It asks voters to allow the district to set aside money over time for future capital needs.

What stands out for Midlakes? The main thing that stands out is that the budget increase is larger than the levy increase. The proposed budget rises 3.29%, but the levy rises only 2.23%. That means the district is covering part of the budget increase with state aid, reserves, or other non-levy sources. The biggest named cost driver is special education. The main uncertainty is state aid, which was not fully settled when budget documents were prepared.

Red Jacket / Manchester-Shortsville budget summary

The proposed Red Jacket school budget is $24,832,602, up $1,140,189, or 4.81%, from the prior year. The proposed school tax levy is $8,548,158, up $229,593, or 2.76%.

The budget increase is larger than the levy increase. That means the district is not asking taxpayers to cover the full budget increase. The district is using reserves and other non-levy resources to help manage the tax impact.

The Property Tax Report Card shows public school enrollment falling from 735 to 732. The Red Jacket budget documents also show planned use of reserves to help with costs and reduce pressure on the levy.

What stands out for Red Jacket? The proposed school budget increase of 4.81% is noticeably higher than the proposed levy increase of 2.76%. The district appears to be using reserves and other non-levy resources to manage the tax impact. The Red Jacket Community Library has a separate proposed budget of $329,042, up from $313,528, with a proposed library tax levy of $316,842, up $3,314. The library estimate is that the annual library tax increase would be about $3 for a property assessed at $100,000, $6 at $200,000, and $8–$9 at $300,000.

Enrollment trends and fixed costs

Both districts show a small one-year enrollment drop in their Property Tax Report Card numbers:

• Midlakes: 1,434 to 1,430, down 4 students
• Red Jacket: 735 to 732, down 3 students

These one-year changes are small, but they are part of a larger question many rural and small districts face: what happens to costs when enrollment falls slowly over time? Many school costs do not shrink quickly when enrollment drops. A district still has buildings to heat and maintain, buses to run, and staff to pay. That means per-student costs can rise even if the district is not adding many students or programs.

New York State has fewer school-age students than it used to. A regional review of Finger Lakes school enrollment found that across 55 Finger Lakes districts, enrollment has generally declined over time. Ontario County’s total population has been roughly stable, so this should not be oversimplified.

Helpful voter questions:

• Is enrollment expected to rise, stay flat, or fall over the next five to ten years?
• Which costs are fixed even if enrollment falls?
• Are staffing, building use, bus routes, and programs being reviewed against enrollment trends?
• What is the long-term plan if enrollment keeps falling?

Capital spending, buses, and reserves

Some budget items are about the yearly operating budget. Others are about buildings, buses, reserves, or future capital needs. That distinction matters.

For Midlakes, the ballot includes a bus purchase proposition of up to $1,095,582 from the Transportation Capital Reserve, and a new capital reserve of up to $10 million over ten years. For Red Jacket, the budget documents show capital and bus purchase reserves, along with planned reserve use for several cost areas.

A reserve is money set aside for a future purpose. Using reserves can reduce pressure on the current tax levy. Creating a new reserve asks voters to allow future saving for a specific purpose.

Helpful voter questions:

• Is this spending for yearly operations, buses, buildings, or reserves?
• Is the money coming from current taxes, state aid, debt, or an existing reserve?
• Will this item raise taxes this year, later, or not at all?
• How does the project fit with enrollment trends?

Bottom line

Both districts are proposing higher budgets and higher levies. In both districts, the budget increase is larger than the levy increase, meaning state aid, reserves, or other non-levy sources are covering part of the cost growth.

For voters, the most useful questions are:

• What services or costs are driving the increase?
• How much of the increase is covered by state aid, reserves, or other revenue?
• How much is covered by the local tax levy?
• Are one-time reserves being used, and what happens next year?
• Are separate propositions, such as buses, capital reserves, or library funding, included on the ballot?

This site does not answer whether the budgets are good or bad. It helps show what the proposed numbers may mean for individual properties.

What happens if a school budget does not pass?

If voters do not approve a school budget, the district may present a revised budget for another vote, or the Board of Education may adopt a contingency budget.

Under a contingency budget, the district’s tax levy generally cannot be higher than the prior year’s levy.

This site does not predict what a district would change if a budget failed. It only estimates the tax impact of the proposed budget.

• NYSED: School district budget guidance
• NYSED: Budgeting handbook, contingency budgets

Remaining budget meetings

Red Jacket / Manchester-Shortsville CSD

The district has not posted information on remaining budget meetings for the 2026–2027 school year. Check the district website for updates.

Phelps-Clifton Springs / Midlakes CSD

Public Budget Hearing: May 11, 2026 at 6:00 PM in the Midlakes School Cafeteria in the Secondary Building.

Which assessor should I contact?

Your assessor depends on the town or assessing unit where the property is located. The report card shows the assessing unit name.

Contact your assessor if:

• your value looks wrong;
• your exemption looks wrong;
• your mailing address or property information is wrong;
• you need grievance forms or deadlines;
• you have questions about the assessment roll.

County real property tax links:

• Ontario County Real Property Tax
• Wayne County Real Property Tax Service
• Seneca County Real Property Tax

Who should I contact about a question?

It depends on the question.

Contact your school district for questions about: the proposed school budget; the tax levy; ballot propositions; polling place or voting hours; board of education candidates; public budget meetings.

Contact your assessor for questions about: your assessed value; your exemptions; your property class; your assessment roll information; grievance forms and deadlines.

Contact your tax collector, county, or school tax office for questions about an official bill after bills are issued.

This site can help explain the estimate, but it cannot change an assessment, exemption, budget, tax rate, or official bill.

Grieving your assessment

If you believe your assessment is too high, you can file an assessment grievance with your local assessor or Board of Assessment Review.

This is about your assessment, not only your school taxes. If your assessment changes, it can affect school, town, county, and other taxes.

Key facts

• You can only grieve the assessment on the current tentative roll.
• There is no filing fee to grieve your assessment.
• You do not have to hire a lawyer or tax reduction firm.
• You need evidence, such as recent sales of similar homes.
• Each town has its own filing deadline, often called Grievance Day.
• If you disagree with the Board of Assessment Review decision, you may have appeal options, including Small Claims Assessment Review (SCAR) court.

Official NYS grievance links:

• NYS: Grievance procedures
• NYS: Completing the grievance form
• NYS: Assessment grievance forms, including RP-524

What evidence helps?

Useful evidence may include:

• recent sale prices of similar homes;
• an appraisal;
• photos or documents showing condition problems;
• proof that the assessment roll lists incorrect information;
• comparable assessments for similar properties.

Start by calling your assessor. Many issues can be explained or corrected before a formal grievance hearing.

What is STAR?

STAR stands for School Tax Relief.

STAR helps eligible New York homeowners with school taxes. Some people receive STAR as an exemption that lowers the school taxable value on the assessment roll. Others receive STAR as a check or direct deposit from New York State.

There are two main types:

• Basic STAR for eligible owner-occupied primary homes.
• Enhanced STAR for eligible seniors.

Official NYS STAR links:

• NYS: STAR resource center
• NYS: STAR exemption program
• NYS: Types of STAR
• NYS: STAR FAQs

Does this estimate include STAR?

Yes, if STAR appears as an exemption on the assessment roll and lowers your school taxable value, this site uses that lower taxable value for the estimate.

Some homeowners receive STAR as a check or direct deposit from New York State instead of as an exemption on the school tax bill. In that case, the school taxable value on the roll is not reduced, and this site may show a higher estimated bill. The STAR payment arrives separately.

If you are not sure how you receive STAR, check your tax bill, assessment roll, or NYS STAR account.

Why does my school taxable value differ from my assessed value?

Usually because of exemptions. Common exemptions include: STAR; Enhanced STAR; veterans exemptions; senior citizen exemptions; agricultural exemptions; other local or state exemptions.

Some exemptions apply to school taxes. Some apply to town or county taxes. Some do not apply to every tax type.

This site focuses on the school taxable value because that is the value used for school tax estimates.

Why did my bill change if my assessed value did not?

Your bill can change even if your assessed value stays the same. Common reasons include:

• the school tax rate changed;
• the district tax levy changed;
• your school taxable value changed because an exemption changed;
• equalization rates changed;
• a library tax changed;
• small rounding differences.

The report card tries to separate these reasons so you can see what changed.

What if I recently bought my house?

Your assessment may not match your purchase price right away.

The assessment roll is based on specific dates. A sale after those dates may not be reflected until a later roll.

If you think your current assessment is higher than your property’s fair market value, contact your assessor and ask about the grievance process.

Why does the site say “possible exemption change”?

The site compares your assessed value and school taxable value from one year to the next.

If the gap between those values changes, it may mean an exemption changed.

This is only a math check. It is not an official decision about your exemption. If something looks wrong, check your assessment roll or contact your assessor.

Why might my final bill be different from this site?

Your final bill may differ because this site is built before final school tax bills are issued. Possible reasons include:

• the tentative roll changed before the final roll;
• an exemption changed;
• a final equalization rate changed;
• a budget or proposition vote changed the levy;
• the official tax rate changed slightly;
• a tax collector, county, or district made a billing adjustment.

Use this site as an estimate, not as your final bill. In prior years, estimates built with this method have generally been accurate to within about $5 for most residential properties.

Data sources and method

This site uses public source documents. Main sources include:

• 2025 final assessment rolls;
• 2026 tentative assessment rolls;
• county tax schedules and sample bills where available;
• district budget documents and presentations;
• NYSED Property Tax Report Card filings where available;
• library levy or budget information where available.

The site calculates estimated 2026 rates from proposed levy information and the current taxable base from tentative rolls. Values are estimates or reconstructions from public source documents. Source documents control if there is a conflict.

Implied exemption changes are math comparisons between roll years. They are not official decisions about exemption eligibility.

I found an error. What should I do?

Please send the details to: admin@schooltaximpact.com

Helpful information includes: property address; parcel ID; what value looks wrong; what source you are comparing it to; a screenshot if possible.

For official corrections to your assessment or exemptions, contact your assessor.

About this site

School Tax Impact is a community-built tool made to help local residents understand estimated school tax bills before the annual budget vote.

This site is nonpartisan. It does not support or oppose any school budget, candidate, proposition, district, or public official. The goal is to help people see the numbers for their own property so they can ask better questions and make their own decisions.

This site is not affiliated with Red Jacket / Manchester-Shortsville CSD, Phelps-Clifton Springs / Midlakes CSD, any town, county, assessor’s office, or government agency.

Questions or comments? Contact: admin@schooltaximpact.com

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