Officials read election results in Forestville’s village hall in 2016 that approved dissolution. At right is the last village mayor Kevin Johnson. P-J File photo

Believe it or not, the city of Dunkirk’s 2025 budget proposal that includes an increase of its tax rate by 108% for property owners is far from the largest hike in the region within the last decade. That dubious distinction belongs to an entity that no longer exists.

In a special meeting called on March 27, 2014, the former Forestville Village Board that represented a population of less than 800 residents announced a staggering statistic. Under a spending plan put forth by its top elected official, property owners were told to expect a 445% increase.

That is real sticker shock.

According to the numbers then, the property tax rate — which stood at $5.13 per $1,000 of assessed value — was proposed to be $27.97 per $1,000 in 2014-2015. The tax levy was to rise from $100,559 to $554,559 and the difference for taxpayers owning a home assessed at $50,000 would rise from $256.50 to $1,398.50 the following year.

Most of these increased expenses were attributed to poor bookkeeping and the repayment of a Revenue Anticipation Note of nearly $300,000. “The budget has been balanced with several notable exceptions that resulted in the massive tax rate increase,” Mayor-Elect Kevin Johnson said at the time. “If this proposed budget is adopted as it stands, combined with the school, town and county taxes, Forestville will most likely have the highest property tax in New York state and one of the highest in the nation.”

Within the next month, Chautauqua County legislators and previous Executive Vince Horrigan stepped in to assist. Legislators agreed on a $150,000 loan for financial assistance — with strings attached. Part of the deal included the village having to participate in a dialogue as well as a study for dissolution.

After a pair of dissolution votes, both of which were approved in 2015 and 2016, the village of Forestville no longer had a government and was absorbed by the town of Hanover in 2017. Poor fiscal oversight — and a property tax hike that was whittled from 445% to 112% in 2014-15 — created an overwhelming pain for residents that could not be forgiven.

Those troubles of Forestville past are a lot like Dunkirk present. But dissolution has yet to be discussed as an option by the Common Council or other elected officials in the region.

That may be because no city has ever gone through the process. According to a Legislative Commission on State and Local Relations document on the Dissolution of Local Government, there are avenues for towns and villages. As for a city such as Dunkirk, however, “no procedure (is) designated in Constitution or statutes; however, (the State) Legislature may have the power.”

Currently, New York is going far too easy on the entity of 12,600 residents. First, it failed to establish a control board that is desperately needed to change the current structure of city government. Second, even though it allowed the council to borrow $16.5 million, those funds have to be paid back with interest.

That is far from reassuring when you consider the fiscal oversight during the previous eight years that appears to be downright reckless. Within three months, city property owners could see their taxes more than double. That’s almost unfair for a municipality where the U.S. Census reports a median household income of $46,800, a 24.9% poverty rate and an 18% population of residents 65 and older.

Even if previous Mayor Wilfred Rosas’ proposed budgets were approved by Common Council, it is very clear all were wearing blindfolds regarding the precious dollars coming in — and the excessive amounts going out. American Rescue Plan Act and Coronavirus Aid, Relief, and Economic Security Act — both better known as ARPA and CARES — allowed city leaders to pay bills and its workers on time.

With those funds now expired, reality is an ugly monster that includes the current tax proposal. For the most part, current Mayor Kate Wdowiasz and the council’s hands are tied. Most of the increased expenses are contractual — and are just going to continue to climb.

In that sense, Dunkirk is not alone. South-county city Jamestown is staring at a potential 8% hike next year. Ithaca, in Central New York, also is at 8%. Larger potential tax increases include Geneva, east of Rochester, at 20% and Watertown at 19%. Even the village of Fredonia had to bump the tax rate 5% to make ends meet.

But no other municipality in New York state, at the moment, comes close to Dunkirk’s monumental amount. Even worse, there seems to be little interest from Chautauqua County in stepping in to help the way it did with Forestville.

We know it is not for a lack of a surplus. County government is stout with more than $40 million in its coffers. It definitely has the means to lend a hand, but leadership has decided to maintain its distance.

That is far from reassuring. Dunkirk’s problems reflect on the county as a whole. Potential investors are certainly aware and will take notice, most likely by staying away.

A major tax hike proposal in Forestville 10 years ago forever changed the fortunes of that former village. Dunkirk appears to be on a similar path that could be just as destructive to its current residents — and future.

John D’Agostino is editor of The Post-Journal, OBSERVER and Times Observer in Warren, Pa. Send comments to jdagostino@observertoday.com or call 716-487-1111, ext. 253.