To the Editor:

A recent Pelham Examiner article states that “the Village of Pelham Board of Trustees [explains] that its new tax hike…is the result of a 6.2 percent increase in the tax rate combined with a 4 percent increase in overall property values last year.”

The Village never made that claim.

I have personally explained this to Greg Farrell, Executive Director of the Pelham Examiner, on multiple occasions through emails and phone calls, but this did not prevent Mr. Farrell from mischaracterizing the Village’s perspective. Because this statement has generated confusion, I would like to explain what was actually discussed and provide the relevant timeline.

The central issue is the difference between calculating an individual property’s tax bill and calculating the Village’s tax rate. Those are related concepts, but they are not the same thing.
Over the course of several weeks, I had multiple conversations with Mr. Farrell regarding this distinction:

• May 7: Mr. Farrell emailed the Village seeking clarification on a presentation showing that the median homeowner would see an increase of approximately $641 in Village taxes, an increase of 10.4 percent. Specifically, he asked how that increase could coexist with a 6.2 percent increase in the homestead tax rate.

• May 7: In response, I provided a chart illustrating the calculation of a single property’s tax bill using the median-assessed value as an example. The purpose of the chart was to explain the different components needed to calculate the impact of this year’s levy increase on an individual tax bill. I also explained that while the Village tax levy was increasing by approximately 11.25 percent, the median homeowner’s estimated increase (10.4 percent) was lower because of the way the levy is distributed between the two assessment classes (homestead and non-homestead).

• May 12 Board Meeting: Mr. Farrell raised the issue publicly. During that discussion, I stated: “The assessment’s not driving the taxes, our budget’s driving the taxes.” I further explained that the chart was intended to show the calculation of an individual tax bill, not the calculation of the overall Village tax levy or tax rate.

• During that same discussion, Mayor Chance Mullen likewise explained that the Village was attempting to communicate what a typical homeowner would experience on their tax bill, not that assessments were responsible for the increase in the overall levy.

• June 2: Mr. Farrell contacted me after speaking with the Town Assessor and asked for a third-party source that could help explain the issue. I provided links to both the New York State Department of Taxation and Finance and the Town Assessor’s own property records system showing my personal 2026 tax bill calculation, which uses the same calculation I provided in the chart. I also invited him to share any specific criticism or competing interpretation so that I could address it directly.

• June 4-5: Mr. Farrell shared a partial draft of the article and the underlying confusion became clearer. He explained that the article would address the Town Assessor’s claim that the chart “misrepresents the role of assessed values in the calculation of the tax rate.” I responded that this chart should not be used to calculate the tax rate and was not intended for that purpose. I cautioned that Mr. Farrell appeared to be conflating two separate concepts: the calculation of an individual property’s tax bill and the calculation of the Village’s tax rate, which is driven primarily by the overall levy.

Specifically, I wrote: “The chart was intended to illustrate how a particular property’s tax bill is calculated, not how the Village’s tax rate itself is calculated.”

Taken together, these emails, phone conversations, and public discussions show that the Village consistently explained the same distinction: assessments are one factor in calculating an individual property’s tax bill, while the Village’s budget and tax levy determine how much tax revenue must be raised.

The Village did not claim that the tax increase was caused by an increase in property values. To the contrary, we repeatedly explained that assessments only affect the distribution of taxes among properties and the calculation of individual tax bills, while the adopted budget drives the levy itself. Despite these explanations, the Village’s position continues to be mischaracterized.

Therefore, I am making all the relevant emails and an excerpt from the transcript of the May 12 Board meeting available via the links below so that residents may review the full context for themselves.

Email Exchange June 2nd – 5th

Excerpt of May 12th Meeting Transcript

Email Exchange May 7th

Sincerely,
Mike Carpenter
Deputy Mayor
Village of Pelham