At its November 5 meeting, the Rochester Town Board presented its preliminary 2027 budget and held two public hearings: one on the preliminary budget and another on a proposed tax cap override.

Town Supervisor Erin Enouen explained that the town's 2026 tax levy was approximately $2.9 million. Under the state tax cap, the town would be permitted to increase the levy by $124,390. However, the preliminary budget proposes a tax levy of $3.34 million, approximately $323,000 above the allowable tax cap.

Enouen explained that the town has historically used its fund balance to help keep tax increases low.

“Fund balance is when you have budgeted for something you don't expect or your costs come in much lower than what you projected,” Enouen said.

She said that relying on the fund balance again this year would bring it below the recommended level of three months' worth of expenditures. Enouen described this as an “acute issue,” particularly given the major infrastructure projects currently underway in the town.

No members of the public spoke during the preliminary budget hearing. However, during the hearing on the proposed tax cap override, resident Travis Wyant raised concerns about the potential tax increase and questioned Enouen's personal tax situation.

Wyant accused Enouen of operating a farm to receive a tax break, saying, “yet you want all of us to fund that for you.”

“We just had a reassessment and [during] the reassessment we were told our taxes aren't going up,” Wyant said. “And now within a year, and two days after you get reelected, now we're getting hit with a possible 15% increase. I think it's a little absurd if you ask me.”

Enouen responded that she does not own farmland in the town and therefore does not receive an agricultural tax exemption. She said the only tax benefit she receives is the School Tax Relief (STAR) exemption, which is available to eligible residents for their primary residences.

Enouen also addressed her compensation, stating that she does not receive additional pay for serving as supervisor compared with other Town Board members.

The public hearing on the tax cap override was closed, while the public hearing on the preliminary budget will remain open until November 18. The board unanimously voted to adopt the local law allowing the town to override the tax cap.