The only two cities in Chautauqua County have some of the highest tax rates in the state, according to the Empire Center’s 2011 tax burden rankings released last week.

The report, which compiles school district, municipal and county taxes, lists Jamestown has having the sixth highest tax rate per $1,000 assessed value of any city in the state; Dunkirk came in at 13th. The report does not include New York City or Nassau County in its 75 city rankings.

“First of all, the good news is four towns in Chautauqua County ranked in the lowest tax rates for the state,” said Assemblyman Andy Goodell, R-Chautauqua County, referring to the towns of Chautauqua, Ellery, Westfield and North Harmony – which ranked third through sixth respectively in having the lowest taxes rates in the Western New York region.

Parts of those four towns are all within the Chautauqua Lake School District.

“That’s reassuring for all the towns in Chautauqua County,” Goodell added. “They are some of the more efficient towns in the county.”

When it comes to higher tax rates in Jamestown and Dunkirk, Goodell said a declining population and abundant housing plays a large role. Without the revenue stream from taxpayers on those properties, tax rates increase to subsidize the cost.

The Assemblyman noted that in Jamestown, the average sale price of a home is $62,300; in Dunkirk, prices sink even lower at $55,400. Those prices are the two lowest of any city in the state.

“Both cities have seen a significant drop in population,” Goodell said. “More vacancies, low demand and harder to sell the home.”

Per $1,000 of assessed value, Jamestown residents pay $49.44 a year while Dunkirk resident fork over $44.58.

Towns and villages in the county with the highest tax rates include the town of Ripley, where residents pay $49.22 for $1,000 of assessed value; Silver Creek residents pay $44.95; residents in the village of Brocton pay $43.54; and in Cherry Creek, tax rates are at $41.62.

Dunkirk Mayor Anthony J. Dolce said the city’s rising tax rate is a concern at City Hall, but noted many costs are out of the city’s hands.

“Speaking strictly on the municipal portion, we’ve seen our health insurance costs go up as well as retirement contributions go up,” Dolce said. “Those have been two major factors that we have no control over.”…

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