Part I: Sales Tax Allocation
Comparison to other counties and the impact of unfunded mandates
FACT: Chemung County pays 100% of our county general fund property tax levy or $29.9 million and 19% of our sales tax receipts or an additional $8 million to New York State to cover unfunded state mandates.
FACT: Medicaid alone consumes 65% of our general fund tax levy or for comparison purposes 55% of total county tax levies.
FACT: 80 TO 85% of the cost of unfunded mandates flow to City of Elmira residents and reflects a significant transfer of intergovernmental revenue.
Comparison to Contiguous Counties
Property Tax Local Share of Total % Sales Tax
Levies Medicaid of Levy Ratio Population .
Schuyler $11,058,944 $3,610,296 33% 20% 18,336
Tioga $23,650,000 $7,885,540 33% 25% 46,649
Chemung $35,407,624 $19,556,387 55% 26% 85,557
Tompkins $49,143,124 $11,553,911 24% 31% 104,802
Steuben $49,997,912 $20,077,343 40% 42% 96,281
*Chemung County general fund tax levy = $29,906,109
65% of this levy goes to local share of Medicaid
**In Steuben County 50% of municipalities use sales tax to reduce county tax levy in their town or village
* Chemung County shares sales tax collections (see sales tax ratio) with our local jurisdictions fairly and consistently compared to our contiguous counties.
* When the local share of Medicaid cost is added to the comparisons with contiguous counties (see total % of tax levy) Chemung County carries a heavier burden then all other contiguous counties on a per capita basis.
* If Chemung County had a per capita cost of Medicaid the same as Tompkins County it would save Chemung County $10 million or if compared to Steuben County $1.8 million annually.
* The public policy issues of poverty and the use of local governmental resources in support of social safety net programs cannot be the sole responsibility of County government.