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Pin open the table of contents
Table of Contents
Open the table of contents
Table of Contents
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Ambulance Services
Ch 8
Police Information Reward Program
Ch 11
Appearance Tickets
Ch 15
Arms and Seal of City
Ch 18
Bonds of City Officials; Facsimile Signature and Seal; Notes
Ch 20
(Reserved)
Ch 24
Claims Against City
Ch 30
Courts and Legal Procedures
Ch 34
Meetings
Ch 35
Appointees to Public Bodies; Removal From Office
Ch 38
Defense and Indemnification of Employees
Ch 42
Departments and Commissions
Ch 48
Equal Opportunity Protections
Ch 54
Financial Disclosure
Ch 57
Fiscal Year and Annual Estimate
Ch 62
Labor
Ch 68
Merit Award Board
Ch 74
Printing; Publication; Publicity
Ch 75
Policy Documents Repository
Ch 82
Real Property Within City
Ch 90
Traffic Violations Bureau
Ch 98
Youth Bureau
Ch 99
Website Financial Data
Part II: General Legislation
Ch 105
Alcoholic Beverages
Ch 111
Amusements
Ch 115
Animals
Ch 121
Auctions and Auctioneers
Ch 127
Bingo
Ch 133
Building Construction
Ch 133A
Building Construction and Housing: Special Provisions
Ch 135
Buildings, Numbering of
Ch 137
Bulletin Boards
Ch 141
Businesses
Ch 142
Business Improvement Districts
Ch 147
Collateral Loan Brokers
Ch 151
Commercial Standards
Ch 152
Conversion Therapy
Ch 153
Community Choice Aggregation
Ch 161
Economic Development Zone
Ch 167
Elections
Ch 171
Electricity
Ch 175
Elevators
Ch 181
Environmental Quality Review
Ch 183
Equity Agenda
Ch 187
Fair Housing
Ch 188
Fair Hotel Consumer Practices
Ch 193
Firearms and Ammunition
Ch 197
Fire Prevention
Ch 203
Freshwater Wetlands
Ch 211
Grading and Mining
Ch 217
Handbills
Ch 223
Health
Ch 231
Housing
Ch 239
Junk Dealers and Scrap Metal Processing
Ch 245
Licenses
Ch 246
Newsracks
Ch 247
Parking Violations Amnesty Program - 2015
Ch 251
Parks and Recreation
Ch 255
Peace and Good Order
Ch 258
Penalties
Ch 259
Pesticides
Ch 261
Plumbing
Ch 267
Pollution
Ch 270
Public Pay Telephones
Ch 272
Public Transportation
Ch 293
Secondhand Dealers
Ch 299
Sewers
Ch 303
Sidewalk and Outdoor Cafes
Ch 307
(Reserved)
Ch 313
Solid Waste
Ch 319
Store Sales
Ch 323
Streets and Sidewalks
Ch 329
Tattoo Parlors
Ch 333
Taxation
Ch 333 Art I
Tax Districts for Real Property
§ 333-1
Establishing districts.
§ 333-2
First Tax District.
§ 333-3
Second Tax District.
§ 333-4
Third Tax District.
§ 333-5
Fourth Tax District.
§ 333-6
Fifth Tax District.
§ 333-7
Sixth Tax District.
§ 333-8
Seventh Tax District.
§ 333-9
Eighth Tax District.
§ 333-10
Ninth Tax District.
§ 333-11
Tenth Tax District.
§ 333-12
Eleventh Tax District.
§ 333-13
Twelfth Tax District.
§ 333-14
Thirteenth Tax District.
§ 333-15
Fourteenth Tax District.
§ 333-16
Fifteenth Tax District.
§ 333-17
Sixteenth Tax District.
§ 333-18
Seventeenth Tax District.
§ 333-19
Eighteenth Tax District.
§ 333-20
Nineteenth Tax District.
Ch 333 Art II
Assessment and Collection of Taxes
§ 333-21
Imposition of special assessments.
§ 333-22
Billing, collection and enforcement of special assessments.
§ 333-23
When effective.
§ 333-24
Subdivision of land; exceptions.
§ 333-25
Treasurer authorized to sell lands.
§ 333-26
Sales of lands advertised by Treasurer.
§ 333-27
Treasurer to keep records.
§ 333-28
Contract of sale; condition of.
§ 333-29
Purchaser entitled to receive a quit-claim deed; requirements; Mayor.
§ 333-30
Moneys received by Treasurer.
§ 333-31
Reductions in interest and penalties authorized.
§ 333-32
Penalties levied prior to April 1, 1941.
§ 333-33
Fire insurance.
§ 333-33.1
Extension of payment of real property taxes for persons deployed by the military.
§ 333-33.2
Installment payments; imposition of penalties.
§ 333-33.3
(Reserved)
Ch 333 Art III
Senior Citizens Tax Exemption
§ 333-34
Eligibility.
§ 333-35
Exceptions.
§ 333-36
Application.
§ 333-37
Filing of application on or before taxable status date.
§ 333-38
False statements; fine.
§ 333-39
Severability.
Ch 333 Art IV
Removing Exemption Status of Certain Real Property
§ 333-40
Properties affected.
§ 333-41
When payable.
Ch 333 Art V
Business Investment Exemption; Industrial and Commercial Incentive Board
§ 333-42
Intent.
§ 333-43
Relief of applicability of statute.
§ 333-44
Establishment, membership, compensation and quorum of Industrial and Commercial Incentive Board.
§ 333-45
Powers and duties of Board; availability of services of other departments and agencies.
§ 333-46
Exemptions.
§ 333-47
Computation of exemption.
§ 333-48
Construction not completed in accordance with certificate of eligibility.
§ 333-49
Increase in assessed valuation.
§ 333-50
Applicability.
§ 333-51
Certificates of eligibility.
§ 333-52
Determination of eligibility for exemption.
§ 333-53
Continuation and termination of exemption.
§ 333-54
When effective.
Ch 333 Art VI
Exemption for Improvements to Assist Physically Disabled Persons
§ 333-55
Purpose.
§ 333-56
Grant of exemption.
§ 333-57
Scope.
§ 333-58
When effective.
Ch 333 Art VII
Exemption for Multiple Dwellings Financed by State Housing Finance Agency
§ 333-59
Purpose.
§ 333-60
Grant of exemption.
§ 333-61
Amount of taxes to be paid.
§ 333-62
Additional concurrent exemptions prohibited.
§ 333-63
Applicability.
§ 333-64
When effective.
Ch 333 Art VIII
Exemption for Residential Construction Financed Pursuant to Private Housing Finance Law
§ 333-65
Purpose.
§ 333-66
Grant of exemption.
§ 333-67
Additional concurrent exemptions.
§ 333-68
When effective.
Ch 333 Art IX
Tax on Gross Income or Gross Operating Income of Corporations or Utilities
§ 333-69
Imposition.
§ 333-70
Definitions.
§ 333-71
Utilities subject to tax required to keep records.
§ 333-72
Date when returns are filed with Comptroller.
§ 333-73
Tax payable at time of filing return.
§ 333-74
Procedures when insufficient return is filed.
§ 333-75
Mailing of notice.
§ 333-76
Penalty for failing to file return; exceptions.
§ 333-77
Refunds.
§ 333-78
Tax imposed constitutes a part of operating costs.
§ 333-79
Failure to pay tax or penalty.
§ 333-80
Comptroller; power to enforce rules and regulations.
§ 333-81
Unlawful for Comptroller to divulge gross income or gross operating income.
§ 333-82
General fund of the City of Albany.
Ch 333 Art X
Consumer's Utility Tax
§ 333-83
Definitions.
§ 333-84
Imposition of tax.
§ 333-85
Collection of tax from purchaser.
§ 333-86
Records.
§ 333-87
Returns.
§ 333-88
Payment of tax.
§ 333-89
Assessment and determination of tax.
§ 333-90
Refunds.
§ 333-91
Remedies exclusive.
§ 333-92
Proceedings to recover tax.
§ 333-93
General powers of City Treasurer.
§ 333-94
Administration of oaths and compelling testimony.
§ 333-95
Penalties and interest.
§ 333-96
Returns to be secret.
§ 333-97
Notices and limitations of time.
§ 333-98
Disposition of revenues.
§ 333-99
Construction and enforcement.
Ch 333 Art XI
Real Property Improvement Exemption
§ 333-100
Purpose; expiration of provisions.
§ 333-101
Exemption granted.
§ 333-102
Concurrent exemption.
§ 333-103
Application.
§ 333-104
(Reserved)
Ch 333 Art XII
Veterans Exemption
§ 333-105
Eligibility funds exemption.
§ 333-106
Previous exemptions.
§ 333-107
Alternative veterans exemption.
§ 333-107.1
Exemption for Cold War veterans.
Ch 333 Art XIII
Exemption for Disabled Persons With Limited Incomes
§ 333-108
Persons with disabilities and limited incomes.
§ 333-109
Definitions.
§ 333-110
Required proof.
§ 333-111
Computation of exemption.
§ 333-112
Real property held in trust.
§ 333-113
Cooperative apartment ownership.
§ 333-114
Restrictions.
§ 333-115
Application.
Ch 333 Art XIV
Exemption for Improvements to Historic Property
§ 333-116
Legislative findings; purpose and intent.
§ 333-117
Exemption established; restrictions.
§ 333-118
Application.
§ 333-119
Procedure.
Ch 333 Art XV
Homestead and Nonhomestead Base Proportions
§ 333-120
Statutory provisions adopted.
§ 333-121
Establishment; applicability.
§ 333-122
Purpose.
§ 333-123
Expiration.
Ch 333 Art XVI
Exemption for First-Time Homebuyers
§ 333-124
Purpose.
§ 333-125
Exemption granted; computation.
§ 333-126
Maximum purchase price.
§ 333-127
Improvements to existing residential property.
§ 333-128
Maximum household income.
§ 333-129
Sunset clause.
§ 333-130
Leasing of single-family home prohibited; exemption discontinuance.
§ 333-131
Time to file application.
§ 333-132
Definitions.
Ch 333 Art XVII
Residential-Commercial Urban Exemption
§ 333-133
Purpose.
§ 333-134
Exemption granted.
§ 333-135
Exclusions from exemption.
§ 333-136
Time to file application.
§ 333-137
Definitions.
Ch 333 Art XVIII
Exemption for Capital Improvements to Residential Buildings
§ 333-138
Purpose.
§ 333-139
Exemption granted.
§ 333-140
Exclusions from exemption.
§ 333-141
Time to file application.
§ 333-142
Definitions.
Ch 333 Art XIX
Exemption of Capital Improvements to Multiple Dwellings
§ 333-143
Purpose.
§ 333-144
Definitions and word usage.
§ 333-145
Exemption granted.
§ 333-146
Time to file application.
Ch 341
Transient Retail Businesses
Ch 345
Trees and Vegetation
Ch 353
Vehicles for Hire
Ch 357
Vehicles, Off-Road
Ch 359
Vehicles and Traffic
Ch 363
Vendors
Ch 371
Water and Waterways
Ch 373
Youth Protection Against Tobacco Promotion
Ch 375
Unified Sustainable Development
Appendix
Ch A377
Certain Territory Located in Town of Colonie
Ch A381
Certain Territory Located in Town of Bethlehem
Disposition List
Ch DL
Disposition List
Code
New Laws (6)
Index
Public Documents
Agendas
(127)
Budgets
(15)
Legislation
(3)
Minutes
(682)
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City of Albany, NY
/
The Code
/
Part II: General Legislation
Chapter 333
Taxation
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[HISTORY: Adopted by the Common Council of the City of Albany as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Fiscal year and annual estimate — See Ch.
57
.
Article I
Tax Districts for Real Property
§ 333-1
Establishing districts.
§ 333-2
First Tax District.
§ 333-3
Second Tax District.
§ 333-4
Third Tax District.
§ 333-5
Fourth Tax District.
§ 333-6
Fifth Tax District.
§ 333-7
Sixth Tax District.
§ 333-8
Seventh Tax District.
§ 333-9
Eighth Tax District.
§ 333-10
Ninth Tax District.
§ 333-11
Tenth Tax District.
§ 333-12
Eleventh Tax District.
§ 333-13
Twelfth Tax District.
§ 333-14
Thirteenth Tax District.
§ 333-15
Fourteenth Tax District.
§ 333-16
Fifteenth Tax District.
§ 333-17
Sixteenth Tax District.
§ 333-18
Seventeenth Tax District.
§ 333-19
Eighteenth Tax District.
§ 333-20
Nineteenth Tax District.
Article II
Assessment and Collection of Taxes
§ 333-21
Imposition of special assessments.
§ 333-22
Billing, collection and enforcement of special assessments.
§ 333-23
When effective.
§ 333-24
Subdivision of land; exceptions.
§ 333-25
Treasurer authorized to sell lands.
§ 333-26
Sales of lands advertised by Treasurer.
§ 333-27
Treasurer to keep records.
§ 333-28
Contract of sale; condition of.
§ 333-29
Purchaser entitled to receive a quit-claim deed; requirements; Mayor.
§ 333-30
Moneys received by Treasurer.
§ 333-31
Reductions in interest and penalties authorized.
§ 333-32
Penalties levied prior to April 1, 1941.
§ 333-33
Fire insurance.
§ 333-33.1
Extension of payment of real property taxes for persons deployed by the military.
§ 333-33.2
Installment payments; imposition of penalties.
§ 333-33.3
(Reserved)
Article III
Senior Citizens Tax Exemption
§ 333-34
Eligibility.
§ 333-35
Exceptions.
§ 333-36
Application.
§ 333-37
Filing of application on or before taxable status date.
§ 333-38
False statements; fine.
§ 333-39
Severability.
Article IV
Removing Exemption Status of Certain Real Property
§ 333-40
Properties affected.
§ 333-41
When payable.
Article V
Business Investment Exemption; Industrial and Commercial Incentive Board
§ 333-42
Intent.
§ 333-43
Relief of applicability of statute.
§ 333-44
Establishment, membership, compensation and quorum of Industrial and Commercial Incentive Board.
§ 333-45
Powers and duties of Board; availability of services of other departments and agencies.
§ 333-46
Exemptions.
§ 333-47
Computation of exemption.
§ 333-48
Construction not completed in accordance with certificate of eligibility.
§ 333-49
Increase in assessed valuation.
§ 333-50
Applicability.
§ 333-51
Certificates of eligibility.
§ 333-52
Determination of eligibility for exemption.
§ 333-53
Continuation and termination of exemption.
§ 333-54
When effective.
Article VI
Exemption for Improvements to Assist Physically Disabled Persons
§ 333-55
Purpose.
§ 333-56
Grant of exemption.
§ 333-57
Scope.
§ 333-58
When effective.
Article VII
Exemption for Multiple Dwellings Financed by State Housing Finance Agency
§ 333-59
Purpose.
§ 333-60
Grant of exemption.
§ 333-61
Amount of taxes to be paid.
§ 333-62
Additional concurrent exemptions prohibited.
§ 333-63
Applicability.
§ 333-64
When effective.
Article VIII
Exemption for Residential Construction Financed Pursuant to Private Housing Finance Law
§ 333-65
Purpose.
§ 333-66
Grant of exemption.
§ 333-67
Additional concurrent exemptions.
§ 333-68
When effective.
Article IX
Tax on Gross Income or Gross Operating Income of Corporations or Utilities
§ 333-69
Imposition.
§ 333-70
Definitions.
§ 333-71
Utilities subject to tax required to keep records.
§ 333-72
Date when returns are filed with Comptroller.
§ 333-73
Tax payable at time of filing return.
§ 333-74
Procedures when insufficient return is filed.
§ 333-75
Mailing of notice.
§ 333-76
Penalty for failing to file return; exceptions.
§ 333-77
Refunds.
§ 333-78
Tax imposed constitutes a part of operating costs.
§ 333-79
Failure to pay tax or penalty.
§ 333-80
Comptroller; power to enforce rules and regulations.
§ 333-81
Unlawful for Comptroller to divulge gross income or gross operating income.
§ 333-82
General fund of the City of Albany.
Article X
Consumer's Utility Tax
§ 333-83
Definitions.
§ 333-84
Imposition of tax.
§ 333-85
Collection of tax from purchaser.
§ 333-86
Records.
§ 333-87
Returns.
§ 333-88
Payment of tax.
§ 333-89
Assessment and determination of tax.
§ 333-90
Refunds.
§ 333-91
Remedies exclusive.
§ 333-92
Proceedings to recover tax.
§ 333-93
General powers of City Treasurer.
§ 333-94
Administration of oaths and compelling testimony.
§ 333-95
Penalties and interest.
§ 333-96
Returns to be secret.
§ 333-97
Notices and limitations of time.
§ 333-98
Disposition of revenues.
§ 333-99
Construction and enforcement.
Article XI
Real Property Improvement Exemption
§ 333-100
Purpose; expiration of provisions.
§ 333-101
Exemption granted.
§ 333-102
Concurrent exemption.
§ 333-103
Application.
§ 333-104
(Reserved)
Article XII
Veterans Exemption
§ 333-105
Eligibility funds exemption.
§ 333-106
Previous exemptions.
§ 333-107
Alternative veterans exemption.
§ 333-107.1
Exemption for Cold War veterans.
Article XIII
Exemption for Disabled Persons With Limited Incomes
§ 333-108
Persons with disabilities and limited incomes.
§ 333-109
Definitions.
§ 333-110
Required proof.
§ 333-111
Computation of exemption.
§ 333-112
Real property held in trust.
§ 333-113
Cooperative apartment ownership.
§ 333-114
Restrictions.
§ 333-115
Application.
Article XIV
Exemption for Improvements to Historic Property
§ 333-116
Legislative findings; purpose and intent.
§ 333-117
Exemption established; restrictions.
§ 333-118
Application.
§ 333-119
Procedure.
Article XV
Homestead and Nonhomestead Base Proportions
§ 333-120
Statutory provisions adopted.
§ 333-121
Establishment; applicability.
§ 333-122
Purpose.
§ 333-123
Expiration.
Article XVI
Exemption for First-Time Homebuyers
§ 333-124
Purpose.
§ 333-125
Exemption granted; computation.
§ 333-126
Maximum purchase price.
§ 333-127
Improvements to existing residential property.
§ 333-128
Maximum household income.
§ 333-129
Sunset clause.
§ 333-130
Leasing of single-family home prohibited; exemption discontinuance.
§ 333-131
Time to file application.
§ 333-132
Definitions.
Article XVII
Residential-Commercial Urban Exemption
§ 333-133
Purpose.
§ 333-134
Exemption granted.
§ 333-135
Exclusions from exemption.
§ 333-136
Time to file application.
§ 333-137
Definitions.
Article XVIII
Exemption for Capital Improvements to Residential Buildings
§ 333-138
Purpose.
§ 333-139
Exemption granted.
§ 333-140
Exclusions from exemption.
§ 333-141
Time to file application.
§ 333-142
Definitions.
Article XIX
Exemption of Capital Improvements to Multiple Dwellings
§ 333-143
Purpose.
§ 333-144
Definitions and word usage.
§ 333-145
Exemption granted.
§ 333-146
Time to file application.