The average homeowner located in a town that’s near the water pays less in property taxes than the average residence in a town found inland.

Data gathered by The Post-Journal show taxes paid on a $100,000 home in a municipality near a lake is lower than that paid on a $100,000 home found inland and away from the water. For instance, a $100,000 home in North Harmony will cost $273.62 annually in town taxes while the average home in Sherman costs $460.46 in town taxes. In Westfield, the average homeowner pays $192 in town taxes while average homes in Gerry cost around $471 in town taxes.

The tax paid by a homeowner in a municipality is based on how large the tax base is and the value of homes. Municipalities located near the water tend to have larger tax bases and higher assessed values on residences. On the other side, municipalities located inland tend to have a smaller tax base and more modest assessed home values.

As far as lakefront properties in the area, County Executive Vince Horrigan said they play a significant part in the county’s tax base. About 25 percent of the county’s tax levy is paid by homes around Chautauqua Lake alone. Properties around Chautauqua Lake make up 1 percent of actual property in the county.

“Many people look at the opportunity to own lakefront property, whether on Lake Erie, Chautauqua Lake or other lakes,” Horrigan said. “It also brings in people who have a primary home in other areas as well as those of us who live year-round.”

Horrigan said inland properties are just as important between the number of farms and residences that contribute to the tax base.

“The beautiful rural areas of our county, with farms and areas near resorts and golf courses, they’re all important,” he said. “In addition, some of the areas near trails and our greenway plan are very sought after locations as well.”

In addition, Horrigan said derelict properties throughout the county are being rehabilitated through the Chautauqua County Land Bank in an effort to increase property values and tax base. Often times, properties go through landlords who don’t maintain them much. Horrigan said the land bank’s investment in rough properties is paying off.

With a 4 percent increase in home values seen last year, Horrigan said he’s optimistic they will increase as more jobs come on line, like the ones through Athenex. With more businesses and jobs, Horrigan said more people will want to live in Chautauqua County and take advantage of what the area has to offer.

“Our fishing areas, our lakes and all of that are reasons to draw people here, which means they want to live here,” he said.

“That means values go up as you have more buyers for the amount of homes we have for sale,” Horrigan continued. “Our goal is to increase this tax base anywhere we can.”