[Adopted 3-11-2024 by L.L. No. 2-2024]
The purpose of this law is to enhance transparency, public understanding,
and participation in the town's annual budget process. This shall
be achieved by:
For the purposes of this law, the following terms are defined:
Refers to a hypothetical residential property owner whose
property value is at the median of all taxable properties within the
town.
Refers to a document summarizing the key components of the
annual town budget in a format that can be easily understandable by
the general public.
Refers to the total amount of property tax revenue to be
raised through rates set by the town board.
A.
The Finance
Department shall be responsible for preparing and distributing a Citizen's
Budget Overview and ensuring its accuracy. The Citizen's Budget Overview
shall include, but not be limited to, the following information:
(1)
An
overview of the proposed budget, major revenue sources, and expenditure
areas.
(2)
A
detailed account of any proposed changes to the property tax levy,
including the reasons for such changes.
(3)
An
estimate of the impact of the proposed property tax levy changes on
the average property owner.
(4)
Information
on how citizens can participate in the budget process, including dates,
times, and locations of public hearings, as well as other means of
submitting input or feedback.
B.
Length
and Presentation: The Citizen's Budget Overview shall not exceed two
pages and be presented in a clear, easily readable format, using plain
language and visual aids when beneficial.
The Citizen's Budget Overview shall be made publicly available
at the same time as the proposed annual budget is released. The summary
shall be distributed through various means, including publication
on the town's official website and posted in print at all Amherst
facilities.
The town board shall hold at least three public hearings specifically
on the proposed budget, allowing citizens to provide input directly.
At least one public hearing being held at the Amherst Senior Center
or such other location designated by the town board and at a time
convenient for older adults.
Citizens shall also have the opportunity to submit written comments
on the budget via postal mail, email, or a designated section on the
town’s website 20 days after initial budget submission. All
public input received shall be reviewed by the Town Board and considered
by the Town Board before finalizing the budget.
Non-compliance with this law shall be addressed by the town
board, with potential measures including a directive to comply.
This Local Law shall take effect immediately when it is filed in the Office of the Secretary of State in accordance with Section 27 of the Municipal Home Rule Law and published pursuant to Sections 130 & 133 of the Town Law and Chapter 28 of the Code of the Town of Amherst and remain in force until amended or repealed.
