KNOX — The town of Knox’s tentative $2.8 million budget for next year is down over 12.5 percent from this year’s adopted spending plan.

The total tax levy — which includes the town’s special districts — is projected to increase slightly, from about $627,500 to $633,800, while the townwide tax paying into Knox’s general and highway funds, stays the same at $266,525.

The tentative budget doesn’t include next year’s property tax rate, but considering the levy is flat, it’s likely property owners will pay $1.98 per $1,000 of assessed value, the rate for at least the past five years.

The spending decrease is almost entirely due to an over 40 percent reduction in the town’s departmental budget for home and community services, from about $534,300 to approximately $302,500, and can be attributed to a $250,000 line item in this year’s budget used to help pay for the rebuild of the town’s transfer station.

In 2022, the town’s 40-year-old transfer station was found to be in a state beyond repair.

Further contributing to the contraction is the elimination of an $80,000 capital-project transfer that appeared in this year’s spending plan.

Just as Knox paid off the debt on an $80,000-per-year bond on its town hall, the town board in October of last year approved loan financing for upgrades at the transfer station. The $1.05 million bond will be paid back over 12 years at an annual rate of $87,230.

The total budget for employee benefits is also projected to decrease by 25.4 percent, from about $148,600 to approximately $110,900.

The preliminary 2026 budget for the Highway Fund (DA) also shows a decrease, falling 9.14 percent from about $1.12 million in 2025 to approximately $1.01 million in 2026. This reduction is primarily the result of decreased capital spending and a 21.7-percent drop in budgeted employee benefits, driven by sharp reductions in hospital and medical insurance.

Revenue

In addition to the $633,800 in property taxes, the town’s other main sources of revenue are expected to be: 

— The county sales tax distribution, $620,000, unchanged from 2025;

— New York State highway aid, $200,000;

— Revenue from the mortgage-recording tax, about $70,000.

One notable revenue increase comes from cell-tower fees, which are projected to rise from about $54,600 to approximately $75,000.

Special-district spending is largely unchanged, with budgets for the Berne Fire District and the Knox Lighting District effectively flat, while the Knox Fire District budget includes a 2-percent inflationary adjustment.

Catching up

Increases are anticipated in the budget for general government support, which is projected to rise 8.44 percent, from about $464,300 to approximately $503,500.

The primary driver of the change is the supervisor’s budget, which is slated to increase by 67 percent, from about $51,200 to about $85,400, and is almost entirely due to an increase in the bookkeeper personal services line, which rises from about $16,300 to approximately $50,000.

The town continues to catch up on years of unsubmitted annual financial reports every local government must file with the state comptroller’s office.

In 2016, former Supervisor Vasilios Lefkaditis said publicly that the report was already on file with the comptroller’s office, which wasn’t the case. 

In 2019, after a long and controversial delay, which included a state audit, Knox submitted its 2016 financials. At the time, the town had yet to submit its 2017 and 2018 reports, both of which have since been filed.

Financial data from 2021, 2022, 2023, and 2024 does not appear on the comptroller’s site. 

Current Supervisor Russ Pokorny said the 2021 financials should be online, and that “we're about to submit the ’22 AUD,” referring to the Annual Update Document.

Pokorny attributed the 2021 and 2022 submittal delays to his predecessor, who was still in office at the time, and who “our accountant had difficulty [with] understanding some of the things that took place and had to work with him on it.”

Pokorny, who’s not seeking re-election, said he’ll try to be “available and helpful” when the 2022 and 2023 reporting starts.