The North Tonawanda Common Council has adopted current base-tax proportions and adjusted base proportions calculated by city Assessor Brian M. Hess.
Hess said his calculations under the two-tier tax system show an increase in the city property owners' share of adjusted base proportions of .855 percent in the homestead classification, and a 2 percent decrease in the non-homestead (business and industry) category.
The 1997 adjusted base proportion rate is 70.9 percent on homes and 29 percent on commercial property.
That makes homeowners responsible for 70.9 percent of city property taxes and business and industry 29 percent.
For school taxes, the new homestead is 72.4 percent, an increase of .75 percent over 1996, and 27.5 percent for non-homestead, a decrease of 1.96 percent from 1996.