FAQ

Community engagement from the citizens of the current Village of Highland Falls is a vital part of the process of developing an Interim Dissolution Study. Below you will find answers to some of the most frequently asked questions about the dissolution process. Please click on any question below that interests you to view the answer.

General Municipal Law Article 17-A provides a unified process for the  dissolution of local government entities. The process is applicable to towns, villages, fire protection districts, and special improvement districts created pursuant to Articles 11, 12, 12-a, or 13 of Town Law, and other districts created by law. Under Article 17-A of General Municipal Law, there are two different methods for local governments to consider: Board-Initiated or Citizen-Initiated. 

The  Village of Highland Falls has not yet voted on whether or not to dissolve, therefore a Dissolution Plan is not required. However, due to the filing of a citizen-initiated petition to dissolve, the Village Board has determined it appropriate to develop an Interim Study of Dissolution to assist the residents of Highland Falls in understanding the effects and costs of dissolution, as well as any potential alternatives that may be preferred prior to the vote on dissolution. In addition to this Study, the Village will host public information meetings to answer questions regarding the process and potential outcomes. If a grant is awarded, the Study and meetings may be funded by the New York State Department of State, however the CREG program grants have not been made available for application.

This is a Citizen-Initiated Dissolution process. On July 2, 2021 the electorate of the Village of Highland Falls submitted a petition for dissolution in accordance with the Article 17-A of General Municipal Law. The petition contained 346 valid signatures. The Village Board of Trustees is scheduled to pass a resolution on August 9, 2021 calling for a referendum on the proposed dissolution by the electors.

The Village will vote on dissolution on a date yet to be determined in November, 2021.

The Village of Highland Falls residents will vote on whether to dissolve the Village on a date yet to be determined in November, 2021. A Dissolution Plan is not required unless the referendum vote passes. However, the Village Board have determined it appropriate to develop an Interim Dissolution Study to assist the residents of Highland Falls in understanding the effects and costs of dissolution, as well as any potential alternatives that may be preferred prior to the vote on dissolution. In addition to this Study, the Village will host public information meetings to answer questions regarding the process and potential outcomes. If a grant is awarded, the Study and meetings may be funded by the New York State Department of State, however the CREG program grants have not been made available for application.

If the vote passes, the Village Board will be required to meet within 30 days following the referendum vote. The Village will then have 180 days to create a Dissolution Plan and set a future public hearing.

Yes, there will two public meetings and multiple opportunities for public engagement. The first public meeting – which has been scheduled for August 9, 2021 – will include an informative presentation as well as an interactive question and answer period. The second public meeting – which will be scheduled 2-3 weeks prior to the referendum date – will provide the public with the findings of the Interim Dissolution Study, including the potential impact of a dissolution on service delivery, property taxes, governmental representation, and Village identity. This meeting will also conclude with a question and answer session. There will also be opportunities to submit questions online and to participate in virtual Office Hours, which will be one-on-one Zoom meetings with a member of the Laberge Group consulting team.

Please see the Public Information page of this website for details and to sign up for notifications when times and dates are set for public information/discussion opportunities.

No. The Town of Highlands will have no vote in the Village’s dissolution process. This is considered a local government decision. Only the residents of the Village of Highland Falls are permitted to participate in the referendum.

The fastest way to submit a questions or concern is to use THIS FORM.

Written comments may be submitted directly to the Village Clerk at:
Village of Highland Falls,
303 Main Street,
Highland Falls, N.Y. 10928

Check this website periodically for updates. Information will also be available on the Village’s website.

Yes. Please use THIS LINK to access the New York State Department of State’s list of dissolved villages.

.

This is a vote on whether or not to dissolve, not to conduct a study. Should the majority of citizens in the Village vote “Yes,” the dissolution process will be initiated in accordance with Article 17-A of General Municipal Law.

A second vote is not guaranteed. If dissolution passes the referendum with a majority “Yes” vote from citizens of the Village, the dissolution process will proceed, beginning with the development of a Proposed Dissolution Plan. Voters do not have input in the development of the Plan, however, there will be a public hearing during which residents can provide comments for consideration.  If the voters are not happy with the Plan when it is completed and presented, they may submit a petition within 45 days forcing a new referendum. This petition must contain signatures of at least 25% of registered voters to bring about a vote on the Plan. For a graphic representation of this process, please see “The Dissolution Process.”

Stay informed and active in the process by:
Contacting us with your questions or comments:

A reply to your question will be posted below.

Responses to questions submitted by members of the Village of Highland Falls community are provided below.  Please click on any question below  to view the answer.
If you’d like to submit a question, please click HERE to submit a question form.

We do everything that we can to understand the potential impact on employees. However, if the citizens of the Village vote to dissolve the Village, the final decisions will not be made by the Village, they will be made by the Town. More research and coordination would be undertaken in a Final Dissolution Plan. Future employee needs, transfer, hiring procedures, etc. are generally discussed in an Interim Plan, but the finalization of the opportunities and potential job/benefit ramifications are further refined in the Final Dissolution Plan.

Unfortunately, at this juncture there is no guarantee of jobs, benefits, seniority, or impact.

This is a flaw in the State process. We hope to offer as much clarification as we can within the limited time available as prescribed by law. If this were a board-initiated process, the timeline would have been longer, but as a citizen-initiated process, the Village is bound by a tight State-mandated timeline.

This is a very good question and one that will be reviewed during this process. It is too early in the process to provide a direction or an answer outright.

Should the residents vote to dissolve, the Village and the Town have to first decide the method for providing fire protection to the residents of the former Village. This can either be through the creation of a fire district or a fire protection district, and then it has to be determined as to whom the Town will contract with to provide coverage.

However, generally speaking the Village has the option to sell and/or transfer the vehicles and equipment to the Fire Company (or auction/sell outright). 

Please check back later in the process once the team delves further into fire protection and emergency services.

Should the Village residents vote to dissolve the Village, employee issues will be resolved in the Final Dissolution Plan. It is too early to discuss and/or resolve this issue at this stage of the process.

Should the Village residents vote to dissolve the Village, employee issues will be resolved in the Final Dissolution Plan. It is too early to discuss and/or resolve this issue at this stage of the process.

Should the Village residents vote to dissolve the Village, the final disposition of assets will be discussed in detail in the Final Dissolution Plan. Should the Town wish to purchase buildings, equipment, or vehicles prior to dissolution, they can do so. Otherwise the Village can auction and/or sell all assets to cover outstanding debts. Any remaining assets become the property of the Town upon dissolution.

If Village residents vote to dissolve the Village, all debt incurred by the Village of Highland Falls will be paid by the residents and taxpayers of the former Village. The Town will create a “legacy district” and levy a tax annually to pay off the debt until the debt is extinguished.

Should the Village residents vote to dissolve the Village, there will no longer be a Village to hold assets. Water and Sewer assets would become the property of the Town. The Town will create a water and sewer district, and capital costs for debt as well as operations and maintenance (O&M) will be charged to users of the district.

The method of the provision of fire protection has to be determined through the process. The Village can transfer and/or sell property and equipment for fire protection either to the current fire company, fire district or fire protection district that is chosen to provide services.

It is too early to discuss and/or resolve this issue at this stage of the process, but employee issues will be discussed later in the Interim Dissolution Study. Please note that often the discussion is general in nature at this juncture, and is further developed in a Final Dissolution Plan should the Village residents vote to dissolve the Village. Ongoing discussions and negotiation between the Village and Town, with guidance from the Orange County Personnel and State Civil Service, would be required.

Please check back toward the end of the process to see the potential service delivery models and the estimated impact on tax rates. Please note that Town taxes will not be impacted by any debt that has already be incurred by the Village as it is the responsibility of current Village residents and property owners to pay off outstanding debts via a “legacy district” post dissolution.

This is a long process. If the Village residents vote to dissolve, the Village Board will then have 180 days to accept/approve a Draft Dissolution Plan, hold a public hearing (minimum of 35 days notice), and have up to 60 days to amend and adopt the Final Dissolution Plan.

As the consultants preparing the Interim Dissolution Study, we have no control over the Village budget or service delivery model, however we do not envision any changes in the services through the planning stages or until the Village actually dissolves or the Town takes over services, if either comes to fruition.

We are currently in the initial stage of our research and will be holding our first zoom “Office Hours” on August 25th and September 8th. Please click HERE to sign up for a slot on either day. We look forward to meeting you and getting your input!

Your address does not change. The post office and zip code are federally designated and not based on the incorporation status of a municipality.

No – you are not consolidating. Article  17-A provides for a process to dissolve a local government or to consolidate two or more local governments. However, petitioners have to choose one or the other to be the subject of a petition under a citizen-initiated process. In this case, the petitioners chose to initiate the process to dissolve the Village of Highland Falls. As such, only Village residents can sign the petition, and only Village residents can vote in the referendum. Town residents have no vote in the referendum, and the plan does not require consent of a majority of the Town of Highlands to implement the proposed changes. If citizens of the Village vote for dissolution in the referendum, the Town is required to provide services to the former Village, and may have to create special districts to do so.

In short – in a dissolution only the Village residents vote and only the Village Board adopts a Dissolution Plan. In a consolidation, both the Village and Town have separate petitions, both vote in separate referendums, and both boards adopt the same Consolidation Plan.

Issues that prompt a group of citizens to initiate this process vary from community to community. Unfortunately, we cannot answer this question as the reason behind the citizen-initiated petition is not part of the dissolution process under Article 17-A, nor part of the scope of the Interim Report. It is possible that a resident that signed the petition may be able to answer this. 

If residents of the Village vote to dissolve the Village, all Village property owners will be in the legacy district and responsible for paying down the outstanding debt, regardless of whether the property is purchased before or after the referendum and a potential dissolution of the Village.

Yes, you can vote in the referendum by absentee ballot. Please visit or call the Village Clerk for an application.

We are currently developing a review of the assets and outstanding liabilities for inclusion in the Dissolution Interim Report. In general, prior to a dissolution, the Village has the ability to liquidate its assets via a sale or auction with all proceeds going to pay off the existing and/or future debt. The legacy district will be charged until all debts are paid.

The draft report, which will include that analysis, should be available in early October.

Currently the Village oversees and administers the water services and budgets for a system that the Village rate payers purchased (and is paying the debt on).  Town users are charged an adjusted rate as outside users. If the Village were to dissolve, the Town of Highland would oversee all water districts and would set the rates for users. They could continue as is, adjust the rates, or combine the districts. Should the Village vote to dissolve, this would be an issue for the Final Dissolution Plan and may or may not be resolved prior to dissolution.

Please note that the Interim Dissolution Plan has not been finalized yet. If the Village is dissolved, the Village Police Department would cease to exist. Based on the public discussions and comments on the provision of police, it appears that the Town would be providing 24/7 coverage with experienced, certified and credentialed part-time police officers. If the Village is dissolved, there would not be any full-time officers employed, and as such, all current Village Police Officers would not have an opportunity for fulltime work in the Town of Highlands Police Department. They would, however, be eligible to be part-time officers and would be placed on a preferred list for upcoming opportunities in other Orange County police agencies. They would not be guaranteed that same position or salary if one is not available.  

The Interim, and if necessary the Final, Dissolution Plan will identify the number of employees that the Town would need to provide services to the future Hamlet of Highland Falls.  However, if the Village is dissolved, there is no guarantee that Village employees will be offered similar or equal positions in the Town post-dissolution. The Town will follow its personnel guidelines in the filling of those positions. At this time there is no guarantee of equal pay, equal seniority, or equal benefits to the positions that they have today. 

Please refer to the Interim Report when released to gain an understanding as to the preliminary findings as they relate to the number of positions needed by the Town to provide the current services. Keep in mind that the numbers that will be provided are based on the consultant team research and are subject to change at any time by the Town of Highlands post dissolution.

The final determination of what happens to Village employees will not occur until after the date of dissolution.

Should the residents vote to dissolve the Village on November 8, 2021, the Village will be required to develop a Final Dissolution Plan and select a date for dissolution. All Village employees will have positions in the Village through that date unless they leave earlier.

The Interim, and if necessary the Final, Dissolution Plan will identify the number of employees that the Town would need to provide services to the future Hamlet of Highland Falls.  However, there is no guarantee that Village employees will be offered similar or equal positions in the Town post-dissolution. The Town will follow its personnel guidelines in the filling of those positions and at this time there is no guarantee of equal pay, equal seniority or equal benefits to the positions that they have today. 

Please refer to the Interim Report when released to gain an understanding as to the preliminary findings as they relate to the number of positions needed by the Town to provide the current services. Keep in mind that the numbers that will be provided are based on the consultant team research and are subject to change at any time by the Town of Highlands post dissolution.

The final determination of what happens to Village employees will not occur until after the date of dissolution.

As discussed at the public meeting, the petition was for Village dissolution not a Village-Town consolidation. While the process is almost identical, in a dissolution only registered village voters can vote in the referendum. Town residents have no vote. If residents of the Village vote for dissolution, the Town government will be required to take over all services without a vote in the election.  Please note however that should the vote be in the affirmative, a Final Dissolution Plan will be required to be developed and a dissolution date will have to be selected. It is not an immediate dissolution as of the November 8th date.

The answer to the first question is yes. Should the voter’s approve dissolution on Nov 8th, the Village will be required to develop and adopt a Final Plan of Dissolution per Article 17-A of the NYS General Municipal Law. The Plan must be approved within 180 days, provided to the public and the village must hold a public hearing. They then have to adopt the plan and the plan is subject to permissive referendum. If there is not petition submitted within 45 days, then the plan is set into motion. If there is, then there will be a second vote on dissolution. Please refer to the timeline example at HERE.

The answer to the second question is no. The Town is not required to participate, adopt or follow the Dissolution Plan.

No one is guaranteed a job. Often we see that due to the uncertainty, employees are looking for another job and services are impacted.. As such we recommend adopting am Intermunicipal Agreement with the Town or a neighboring community to provide the services in the interim for a “fee for service” prior to dissolution. For example, in the case of the Village of South Nyack, it was recommended that the Village and Town agree to an earlier transfer to allow for police and DPW coverage and for the Village to sell equipment and property to offset debt.

The consultant team is preparing an analysis to determine the number of employees the Town would need to hire to provide the same or similar services to the Village.  In short – the statement is not 100 percent accurate as 1) at the time of the writing of this response, it appears from public meetings and interviews that the Town may not have positions for fulltime police officers or choose to provide localized emergency dispatch; and 2) While many of the current staff may have the opportunity for employment within the Town, unfortunately the process does not guarantee any current staff members a position in the Town. Please note that this is a Village plan and the Town does not have approval authority. In addition should the voters choose to dissolve the village and the Village adopt a Final Dissolution Plan per Article 17-A, the plan cannot bind a future government and as such, the Town does not have to agree to hire staff per the plan.

Finally, the Town has the option to hire many of the current staff, but this cannot be guaranteed.  The Town must follow its own personnel and human resource protocols (background checks, job specific requirements, etc.).

Please note that we do not make a decision as to dissolve or not dissolve – that is up to the voters. Our report will be based on research, interviews, and like all reports, baseline data. The Village and Town financials are located in municipally adopted budgets and are used to form the basis of the fiscal analysis.

Generally speaking, there are two options: 1) if the Village still owns the property at the time of the dissolution, then it ownership switches to the Town (paperwork, new deeds, new loan papers etc), 2) the Village may be able to sell the property – although the grant stipulations may preclude that or require a repayment. Should the Village vote to dissolve, this will require more research as to the stipulations surrounding property disposition.

Should the Village residents choose to dissolve, as part of the required Final Dissolution Plan, the Village will create a plan for the disposition of its assets (including vehicles, equipment, buildings and properties). The Village can sell any or all of its assets prior to the dissolution and use the funds to pay off outstanding debts.

If the Village dissolves, any and all assets become the property of the Town.

No, the Town will receive up to $1,000,000 (15% of the joint tax levy in the fiscal year prior to dissolution). This is to be used to offset or reduce the Tax levy town-wide. It is not dedicated solely to the former Village, and is not used to lower and costs in the legacy district.

A minimum of 70% must be used for tax relief – the remaining 30% can be used for other costs or budgeted items.  Please note that the consultants have to determine the tax impact with and without the CETC because CETC funding is not guaranteed; it must be placed into the New York State budget every year.

During COVID, the credit was reduced by 20%. Eligible municipalities did get another 15%, but have not yet received the final 5%.

This question and answer have been removed due to potential inaccuracies in the question.

If the Village is dissolved, all properties within the Village will become part of a Legacy District. As such, all property owners in the former Village (and renters through their rent) will be assessed a fee to cover the continuing retirement benefits until they are extinguished. The Town will be in charge of administration of the retiree health benefits program, and will oversee the repayment of the outstanding debts. However, it is the responsibility of the former Village property owners to pay the debts.

The interim report will be available in early October and we will be having a public meeting as well.

Yes – if the Village dissolves, then the Town gets all of the assets that Village residents have paid for (except for those that the Village sells prior to the date of dissolution). All Village debt that remains outstanding at the time of dissolution would remain with the former Village residents and be levied by the Town to a legacy district. In the specific case of water and sewer, currently debt service is paid for through water and sewer funds of the Village and is therefore not levied as a property tax. Ultimately, this decision will rest with the Town Board.

Our firm has been hired to develop an Interim Dissolution Study and will assist the Village through the date of the vote. Additional services have not been contracted, and the Village is free to request follow up services from any firm they choose.

Our firm’s relationship with municipalities is based on our impartial and unbiased work. We would not compromise the integrity of the firm as a whole or any of the team members.

We will provide an Interim Dissolution Study that will provide information from which the residents will decide the “pro’s and con’s” of dissolution. As mentioned at our initial meeting, it is not for the consulting team to determine that for the citizens of the Village.

There are a number of options that will be provided in the Interim Dissolution Plan related to fire protection. In short, the Town is required to provide for fire protection, however that can be in the form of a fire protection district or a fire district. In both cases, the Town or district has the option to contract with the current fire company or another. As far as the trucks and equipment, the Village can transfer ownership to the existing fire company or a district, or sell them outright to pay down village debt.

The Town would follow Article 11 of NYS Town Law for the creation of either a fire district or fire protection district. Please refer to the PDF found HERE for more information on the difference between a Fire District (Board of Commissioners and separate budget) and a Fire Protection District (Town District controlled by the Town Board). 

Per the Office of the State Comptroller:

FIRE DISTRICTS
Fire districts are separate political subdivisions established for the purpose of providing fire protection and responding to certain other types of emergencies in an area of a town.8 As in the case of a city or village, a fire district usually has its own fire department and the members of the fire department are organized into one or more fire companies. However, it may contract with a city, village, fire district or an incorporated fire company headquartered outside the district for fire protection services.

A fire district may also provide coverage outside of the fire district pursuant to contract or a call for assistance. As of December 2015, there were 886 fire districts in New York State. Typically, fire districts are created by the town board, which appoints the first temporary board of fire commissioners and first fire district treasurer. After that, the board (and often the treasurer) is elected by voters in the district. Generally, a fire district can levy taxes and incur debt without approval from any other governmental entity.

It is responsible for adopting an annual budget – subject to certain expenditure limitations – after a public hearing. Once approved, the district’s budget is filed with the town or towns in which the fire district is located; the town board cannot change a fire district budget. As a rule, the town must attach the fire district budget to its own budget and submit them both to the county. The county then levies the fire district tax, and the tax is collected by the town and turned over to the fire district. Fire districts are subject to the State’s property tax cap legislation, which requires local governments to limit their annual increase on property taxes to the lower of 2 percent or the rate of inflation. Additionally, they are required to file annual financial reports with, and are subject to the audit authority of, OSC.

FIRE PROTECTION DISTRICTS
Instead of establishing a new fire district, a town may choose an area within its boundaries (generally outside of a village) in which to create a fire protection district. As with other types of town special districts (water, sewer, lighting), a fire protection district is an administrative area of the town, rather than a separate local government. In this case, the town acquires fire protection services through a contract either with a nearby city, village or fire district, or with an incorporated fire company that is not part of a municipal or fire district fire department.

Depending on the contract, the fire protection entity can provide this service using its own equipment, or the town can acquire its own firefighting apparatus and equipment for use in the fire protection district. The fire protection district’s budget is part of the town’s annual budget. The cost of these contracted services and any other fire protection district expenses is levied against the properties within the district. The district’s tax levy is part of the town’s tax levy for tax cap purposes.

The Town of Highlands is not required to follow or abide by anything laid out in the Interim (or if necessary, Final) Dissolution Plan.  All findings, conclusions, and future governance options set forth in the Interim Plan, and the associated fiscal analysis are based on research and interviews conducted with Village and Town leadership and department heads.

Laberge Group will not outline additional options and costs for police coverage as that is not our scope or charge. The structure of the future police force has been detailed based on interviews and research with Town staff and Town leadership. Should the Village and Town wish to further research options and costs for police coverage. That would be a different analysis or study.

  1. The Interim Report will illustrate any potential tax savings or increases.
  2. The number of years to pay off debt will not be detailed. There will be a note of how many years are left on current bond obligations, however it is impossible to know what assets will be sold to lower the debt and consequently the number of years remaining. In addition, the legacy district will be paying for the retirement benefits of former employees for an indeterminant amount of time (until they are no longer necessary).
  3. Hidden costs, by definition, are hidden and unknown. However, the Interim Report does include an estimate of costs associated with the dissolution of the village and the initial transition steps.

If the Village were to dissolve, the Town would create a special district along the boundaries of the former Village. This “legacy district” would be assessed a tax to cover outstanding debts. It would not be a Village tax, as upon dissolution, there would be no Village. It would be a special district tax levied to recover/pay off outstanding debts.  Only properties in the former Village would pay the tax.

Upon dissolution, the Town would have the ability to alter, change, remove, amend, and control all land use in the former Village.

All local laws, including land use, are in effect up to 2 years or until the Town changes or adopts new laws. After 2 years any remaining laws effectively disappear.

Some towns have incorporated village zoning “as is” into their code, others have or will create a hybrid. One has removed zoning altogether.

The statute states that the CETC is in perpetuity. However, it has to be appropriated annually in the budget in the same fashion as school aid, CHIPS, and aid to municipalities.

If it isn’t reappropriated, then the funds will not be there.

During COVID-19, the State reduced all aid by 20 percent, including the CETC. The State did move forward with a 15 percent reimbursement, but has not yet made the municipalities that receive the CETC whole.

If the Village were to dissolve, the Town would own the water plant. They can choose to sell water outside the town to outside users, or contract to provide water to other districts outside the Town (or expand to other districts inside the town).  They also set the water rates, and as such, the Town rates can be lowered and the Village rates can be increased.

There are grant funds in the NYS Budget allocated NYSDOS for the development of interim and final dissolution plans for communities (Both the monthly grants and the expedited assistance). However the NYS Division of Budget has not authorized the release of the funds, so grant applications are not available.

Should a community vote to dissolve, once the 45 day waiting period for a petition for a second referendum expires, the communities can apply for funds to assist with the transition and the implementation of the plan. However, like the planning grants, the implementation grants are not available at this time.

As mentioned previously, the Village/Town are eligible to receive up to 15% of their combined tax levy as a Tax Credit (it is actually enhanced aid to municipalities and the funds are wired on or around September 15). 70 percent has to be used to lower taxes by law, and the other 30 percent can be used for other budgetary items. At first those funds can be used to cover other early transition costs.

Once the town owns the plant and water assets, the Town can approve whatever extensions and development they want up to the capacity of the plant and the NYS permit.

The Village population is 3,841 and the Town outside the Village is 8,646 for a total Town wide population of 12,487. We realize that West Point population is included in the Town outside of the Village for the Census and voting purposes and that skews the numbers.

We do not have any research, nor will the Interim Study of Dissolution address, specific issues affecting demographic cohorts in the Village and as such cannot speak to much of your question. In general, village residents have more of a voice in a more local government – in this case the Village of Highland Falls – than they would in a larger combined town.

Right now a village resident has 1 voice in 3,841. After a dissolution, a former village residents “voice” in government would be reduced to 1 voice in 12,487.

As far as the zoning board, the Village is  currently governed by a joint zoning board. If there is a vote to dissolve the Village, the Final Dissolution Plan may recommend that the Town amend its local law to include specific provisions pertaining to the board make-up for the planning board and zoning board.

As far as fair representation in local government, all Town Board members run Town-wide as you do not have a ward system.

Dissolution has no impact on the school board.

Upon dissolution, infrastructure ownership, management, and maintenance would shift from the Village to the Town. The Village would no longer own the assets. The Town would create a water and sewer district to levy fees to cover the principal and interest, operation and maintenance (O&M), and water usage fees.

This is an interesting question, however it is important to note that 1) only village residents vote in the dissolution referendum; 2) our calculations on the impact of dissolution is based on budgets and assessed valuation.

According to the Census ACS 2015-2019 survey, the Village had a population of 3,841 and the Town outside the Village had 8,646 for a combined total of 12,487. We are currently looking for a number that does not include West Point, but that has no effect on the fiscal analysis for tax impact.

It is important to note that right now Village residents have one vote in 3,841 but in the case of dissolution, that vote would become 1 in 12,487.

The total number of residents as counted by the Census plays an integral role in the determination of State aid, sales tax distribution, population counts for congressional seats, and legislative districting. As such the total number of residents must be documented and counted.

We recognize that the vast majority of the personnel and students who reside at West Point do not vote in the Town elections. However it is important to note that personnel and students can choose to make West Point their legal voting residence. Per the Federal Voting Assistance Program, your voting residence should be within the state listed on your Leave and Earnings Statement, which defines your state for withholding state taxes.  It appears nationally that our servicemen and women mostly vote via absentee ballot from their home of record, but we have not researched the actual numbers.

That being said, it would be more accurate to state that at this time there are approximately 4,100 registered voters, of which approximately 2,300 are residents of the Village of Highland Falls. As such, current Village voters have a 1:2,300 voice in their government and in the future they will have a 1:4,100 (not including any new registrants).

The population numbers are accurate as reported in the Census and have no impact on the effect of dissolution on taxes.  The fiscal analysis is built on the current tax structure in place for the Village and the Town, and is not depicted on a per-person basis.

The total number of residents as counted by the Census plays an integral role in the determination of State aid, sales tax distribution, population counts for congressional seats and legislative districting. As such the total number of residents must be documented and counted.

In accordance with GML Article 17-A §774(f) & (j), Village assets include but are not limited to real and personal property, the estimated current fair value thereof, and cash assets.  This section details the Village assets, and the estimated value for the Village real and personal property and cash assets if the Village is dissolved.  The preliminary concept lays out which properties may be considered for transfer to the Town for continued public benefit and those assets which can possibly be sold, liquated and used to offset outstanding Village liabilities.  The information was obtained from annual reports, insurance listings of vehicles, property listings from Town assessment roles and interviews with municipal officials.  Should the electorate vote for dissolution, the mandated Dissolution Plan requires:

  • A full accounting of the Village’s entity’s assets including real and personal property.
  • A full accounting of the Village’s liabilities and indebtedness, bonded or otherwise and the fair value of the debt and liabilities. 

An in-depth review will be required at the time of the Dissolution Plan.  Prior to the date of dissolution, an independent audit of the Village is recommended.

Real Property
The table FOUND HERE outlines the property address, current use, and Town determined full value of each asset.  At this early stage, Village leadership’s preliminary thinking is to sell Village Hall, the Senior Center and the Department of Public Works property.  The sewer treatment and water treatment plants would be transferred to the Town for the benefit of the Village water and sewer system users.  The parks and other open spaces would be transferred to the Town for continued use as parks and recreation space.

At this time, no appraisals of Village properties have been conducted.  The estimate of property values used in the study was the full value which is calculated using the 2020 assessed values adjusted by the equalization rate.  The full value of the three Village properties under consideration for sale totals $1,975,200.  The full value of the Village assets under consideration for transfer to the Town total $5,636,300.  Note: the insurance replacement values of the properties are much higher but were not used.  Should the electorate vote to dissolve, it is recommended that the Village have the properties under consideration for sale to be appraised so that more a more accurate representation of the property value can be provided which will facilitate better disposition planning for assets and liabilities.  For any properties that are to be sold that have had grant support, the grant agreement terms should be reviewed to determine if there are any disposition conditions.

At this time we are unaware of any new services that will be provided. The Town would provide the same services to the Village as they do for the rest of the Town outside of the Village.

This question has been asked and answered. Please see the above answers. Tax increases/decreases are based on assessed value not population.  The correct population as provided by the Census has zero impact on the dissolution study tax impact. Tax increases/decreases are based on assessed value not population.  State and federal aid, sales tax, congressional and state legislative lines are all based on the population.

This was not part of the Interim Study Scope. Should the residents vote to dissolve, we would request that the Town and Village come to an agreement early in the process on the provision of fire services so that these personnel issues can be worked out. The Village Fire Company is a not-for profit and is separate from the governmental entity. It can continue to provide fire services to the former village if it is contracted with by the Fire District or Fire Protection District.

This is beyond the scope of the Interim Study of Dissolution and we have not researched the origin of the incorporation. Villages in NYS were formed along trade routes and to provide a higher level of services for more densely populated areas of townships. We suggest contacting the Village or Town Historian for further historical data.

Typically costs shift from the Village to the Town resulting in higher Town taxes, and lower Village taxes. Then the CETC would be used (if available) to lower the taxes further.

Each Village dissolution is different and the effect on the workforce is quite personal. In some cases, the staff stays on to the end, in others they leave early to protect and provide for their family. As a Village is required to provide services through the date of dissolution, we recommend that Villages enter into agreements with surrounding communities to provide services as needed.

We have not performed a comparative analysis of each village dissolution and its effect on police coverage, as each is unique and different. When available, please refer to the Interim Study to review the difference in police coverage that has been discussed for the Village.

There is not a second vote guaranteed, and to your question, it is only relevant if the referendum passes.  If dissolution passes the referendum with a majority “Yes” vote, the Village will move ahead with the dissolution by developing a Proposed Dissolution Plan. Voters do not have direct input in the development of this Plan, however, there is a public hearing where residents can provide comments for consideration.  If the voters are not happy with the Plan when it is completed and presented, they may submit a petition within 45 days forcing a new referendum. This petition must contain signatures of at least 25% of voters.

If the requisite 25% of signatures are gathered from voters, the Village Board will enact a resolution calling for a referendum on the question of whether or not to approve the Dissolution Plan. That referendum must be held within 60-90 days. If a majority votes in favor of the plan taking effect, the Dissolution will take effect on the date specified in the Plan. Without a majority vote, the referendum will fail and the dissolution will not take place.

While it is not for us to comment on the “reasons for a second vote”, it can be presumed that should there be a petition for a second vote, the petitioners would be trying to stop the dissolution from taking effect. Should the dissolution referendum pass on November 8, 2021, the only way to “undo” or stop the process is to proceed through the process, and at the appropriate time circulate another petition with enough signatures to have a second vote.

The Village would still be dissolved. There is no recourse if the Town decides to not follow the Plan.  The Village is voting on Dissolution Nov 8. If they vote to dissolve, then the Village will create a Final Dissolution Plan with a date of dissolution. After the Village dissolves, all decisions will be made by the Town government. Nothing in the plan is binding except for the date of dissolution.

If the residents vote to dissolve, then the village will be on the path to dissolution. The Village is mandated by Article 17-A of the GML to create a Final Dissolution Plan, present it to the public and adopt it. However the Town doesn’t have to follow the plan.

The only way to stop the dissolution (aside from voting against it on November 8) would be to have a second petition with 25% of the voters signatures submitted with 45 days of the adoption of the Final Plan to force a second vote.

No, if the residents vote to dissolve- you are on that path to dissolutions. Barring a second petition and second vote, the village will dissolve.

 

The town doesn’t have to follow the plan- i.e. if it decides to disband the Town police, it can. If it wants to sell or transfer the water assets to a private company it can. If it wants to not hire any Village employees it can. If it decides to get rid of zoning in the Village – it can.

 

We don’t foresee these issues, and these are the extreme examples. However the point is that the Town is not required to follow the Final Dissolution Plan.

 

Once a village chooses to dissolves, it loses its control over its future and entrusts the town to govern.

 

That being said, we have never observed a town to completely disregard the dissolution plan.

 

I’m this case, and in others that we have developed, the Town is a partner in the development of the plan. As such we are confident that the plan as presented would be at least mostly followed, if not fully.

 

We are very careful not to make statements that sway a voter, yet we do have to point out the facts- and the fact is, while the Town has fully participated in the plan, this Town administration or future ones are not bound by the plan.

You would not know until all assets are sold, and a final remaining liability was accounted for. Even then it would be adjusted annually based on the retiree health care costs.

Please also note that post-dissolution, the Town would be creating special districts for certain services and those would be adjusted annually as well.

We have not re-calculated a new chart as the variables are too many and the Town has not yet developed a final police proposal.  Please note that should the Town wish to convert some of the part-time position in the model to fulltime, then the Village taxpayer savings would decrease and the Town taxpayer increase would be greater. A final number would only be able to be realized after the Town finalizes a police plan should the Village residents vote to dissolve.

It is projected that Village property owners will see a decrease in taxes and town residents will see a small increase. The final dissolution model of service delivery post- election and post dissolution will affect the final tax savings/increases. In essence the costs shift from the village to the town.

The dissolution plan used an average $250,000 home taxed at an assessed value of $232,500. So your home will see much less of a savings.

Please see THIS TABLE.

It is not fair for the consulting firm to offer an opinion as to what would motivate West Point residents to register to vote.  For more information on how/why West Point residents have the right to vote, please refer to the Federal voting assistance program.

Should the Village dissolve, the Town would assume the water assets and has the right to transfer them to a private utility per a permissive referendum. I would refer you to a municipal attorney for more information.

It is my understanding that only West Point residents that live within the Village boundaries can vote in the election. That would mean that they have to rent or own a residence off site and in the Village.

Page Updated October 22, 2021