The city shall constitute a tax district; the Assessor of the city shall constitute a Board of Assessors.
The term "real property," as used in this Title VI and the two succeeding Titles means property, as defined in the Tax Law.
The assessors shall possess the powers and be subject to the obligations and duties of assessors in a town in reference to the assessment of property within the city except as otherwise provided by this Act or other statute.
In the assessment of any lands in the city for any purpose, it shall be sufficient to state the name of one of the owners of such lands if the owner or owners or any of them be residents of the city and known to the Assessors. If the owner or owners are unknown to the Assessors or if, by nonresidence, the ownership is unknown to the Assessors, then the owner may be described as unknown, and there shall be stated the number of the lot and block, if subdivided into lots or blocks, and so designated upon the city map last adopted by the Common Council, if any, and of the number of the lot or farm lot, if not so subdivided into lot or lots and so designated, and also the street and number of any building thereon, and, if the land is vacant and if the building thereon is not numbered, then the name of the street on which it fronts and a brief description of the premises shall be given. In case no inhabited building is on the lands and the residence of the owner is unknown, such owner may be designated as unknown. No assessment hereafter made in said city shall be held to be invalid because the same may be made out in terms against the owner or owners unknown or the estate of a deceased person, naming such person or the executor, administrator, heirs or devisees of the deceased person, naming such person or any of them or against a company or firm name or against a person in whom is the record title, though not the actual title to the property, or for any cause arising through ignorance or mistake as to names of owner or owners of the property assessed, whether individually or a corporation, provided that such property is sufficiently described on the assessment roll to reasonably identify and indicate to a person familiar with the same the particular property which it was intended to assess. Every assessment roll shall be considered as referring to the last adopted map if any, unless it be otherwise stated therein.
[Amended by L.L. No. 3-1990; 1-20-2021 by L.L. No. 1-2021]
Pursuant to New York State Real Property Tax Law, § 503, it shall be the duty of the County of Rensselaer, to prepare and maintain an Official Tax Map for the City of Rensselaer, and provide copies of same to the City Assessor. Every deed or other instrument whereby the ownership of real property within the city shall be changed shall, after the same is recorded by the County Clerk of the County of Rensselaer, be presented by the County to the City Assessor, who shall, without fee, note the transfer of title upon the records of the City Assessor. Every map or plot or subdivision map or plot of real property within the city showing a subdivision of such land into blocks or lots shall be filed in the office of the County Clerk of Rensselaer County, and a copy thereof filed in the office of the City Assessor and the office of the City Clerk. Any reference to the lot, block, section or other identification numbers of any parcel of real property on the Tax Map shall be deemed sufficient description of such parcel in any assessment roll or in any notice relating to the assessment thereof.
[Amended by L.L. No. 2-1957; L.L. No. 2-1977; 1-20-2021 by L.L. No. 1-2021]
The taxable status of real property in the city shall be determined annually as of the first day of March. All real property shall be assessed in the city according to its condition and ownership as of such date, in compliance with Article 3, § 302, Subdivision 1, of the New York State Real Property Tax Law.
[Amended by L.L. No. 2-1957; L.L. No. 2-1977; L.L. No. 1-1986; L.L. No. 1-1992; 1-20-2021 by L.L. No. 1-2021]
On or before the first day of May in each year, the Assessor shall prepare an assessment roll of all parcels of real property in the city and forthwith give notice, as required by the Laws of the State of New York, that said roll has been completed and filed, and a copy of such assessment roll shall be also filed in the Office of the City Clerk, in addition to the office of the Assessor, and such roll may be seen and examined in the Office of the Assessor at such times and dates required pursuant to § 526 of the New York State Real Property Law, and as scheduled by the City Assessor. The Board of Assessment Review will meet on the fourth Tuesday in May from 5:00 p.m. to 9:00 p.m. to hear and determine complaints in relation to said assessment roll. Notice of the aforesaid times, dates and places shall be given by the Assessor on the City website and also by being published at least once in the official newspaper of the city at least 10 days before the fourth Tuesday in May in each year. The final assessment roll shall be filed on or before the first day of July in each year as per the Laws of the State of New York.
[Amended by L.L. No. 3-1990]
On or before December 15 in each and every year, the County Legislature of the County of Rensselaer shall cause the corrected assessment rolls of each ward of the City of Rensselaer to be delivered to the City Treasurer of said city, who shall have all the powers and perform all the duties of collector of said city as the same are prescribed by the general law, except as the same are modified and extended by this Act; to each of which said corrected assessment rolls, a warrant under the Seal of the County, signed by the Chairman and Clerk of the said County Legislature, shall be attached, commanding said Treasurer to collect from the several persons named in the assessment rolls the several sums mentioned in the last column opposite their names and pay over the same in the manner in this Act provided.
[Amended by L. 1953, c. 878, § 265]
Immediately after the filing of said duplicate assessment rolls with the City Clerk as in this Act provided, the Common Council shall cause the amount authorized to be raised for city purposes, as finally determined to be rated and assessed upon the property of each person, company, corporation or association appearing on such assessment rolls, to be set opposite the name of each person, company, corporation or association, respectively, in a column headed "City Taxes," in proportion to the valuation therein stated. After said assessment rolls have been so completed and the taxes thereon extended, the same shall be adopted by a resolution of the Common Council and filed with the City Clerk. The City Clerk shall, on or before the first day of August, deliver one of the duplicate rolls for each ward to the Treasurer, with a warrant thereto annexed under the Corporate Seal of the City, signed by the Mayor and Clerk thereof, commanding him to receive, levy and collect the several sums in the rolls specified as against the person or property therein mentioned or described and the several sums mentioned under the head of "City Taxes" opposite their respective names in the manner and with the same fees and interest as in this Act provided. The local assessments and installments thereof, the expense of cleaning and repairing sidewalks and curbs and all other items required by the provisions of this Act to be inserted in the annual tax rolls against the real property shall become a part of the city taxes upon respective lots or parcels of land, against which such items are charged, and the whole amount thereof becomes one tax and must be collected as such.
[Amended by L.L. No. 3-1990]
Whenever, in the judgment of the Common Council, there is any irregularity, omission, error or lack of jurisdiction in any of the proceedings relating to any tax or local assessment heretofore or hereafter levied and assessed or in the making, levying or assessment of the same, the Common Council has power. after causing notice to the person or corporation to be taxed or assessed to be served personally or by mail directed to his last known place of residence or his last known place of business and to be heard at the time specified in such notice, to correct any such tax or local assessment or any part thereof and reassess the same in such manner as it deems proper, including therein interest at such rate on such amount as it deems proper against the proper person, corporation or property it deems liable to such tax or benefited by such improvement or both and such correction or reassessment has the same effect as though the tax or assessment as thus corrected and reassessed had originally been properly levied and assessed at and for such corrected amount. The Common Council has power, when it deems it for the best interest of the city, to set aside the whole of a local assessment and thereupon to cause a reassessment to be made and may pass a resolution designating the public improvement or work so made, the whole expense thereof, including any and all interest thereon and the date of the reassessment or installment thereon becomes due, including all that may be imposed as provided by this Act, in case of local assessment and the part or portion of the city deemed to be benefited thereby, and it may direct the City Assessor to assess the lots or parcels of land in said territory described for such expense according to the benefit received and proceed in all respects as in cases of local assessments; and such assessment has the same valid and binding force as if it had originally been properly made. A resolution setting aside the whole of a local assessment and directing a reassessment thereof must provide that any moneys paid on the assessment set aside, with interest at a rate determined by the Common Council not exceeding the rate received by the city on such money, must be credited on the amount of the new assessment against the property on which the assessment was paid and that in case the amount so paid exceeds the amount reassessed on the same property, such surplus, including interest as aforesaid, must be paid to the person who may have paid the same.
[Amended by L. 1953, c. 878, § 266]
Every city tax creates a debt and personal obligation in favor of the city against the person or corporation taxed, provided that at the time of the preparation of the tax rolls containing the same person or corporation taxed is a resident of the State of New York and, in case of a tax or assessment for local improvement upon real estate, against the owner or occupant thereof, from the date of the receipt of the tax roll and warrant by the City Treasurer until the same shall be fully paid.
No assessment or tax shall be vacated, set aside, canceled, annulled, reviewed or otherwise questioned or affected by reason of any error, irregularity or defect not actually fraudulent in any of the steps or proceedings required to be had or taken as a preliminary to, or in the making of, the assessment or in the levying or collection of the taxes nor in relation to or in connection with any proposal or designation of materials, contract, work or improvement having or on account of which such assessment was made or tax imposed, but all property shall be liable to assessment, and all assessments shall be valid and of full force and effect notwithstanding any such error, omission, irregularity or defect.
All taxes and assessments heretofore or hereafter levied on real estate shall cease to be a lien at the end of 20 years from the time when such tax or assessment shall have become due and payable, but nothing in this section contained shall revive the lien of any tax or assessment of real estate which has ceased to be a lien as against subsequent purchasers, mortgagees or other encumbrances.
[Amended by L.L. No. 3-1990]
Any person whose real property is assessed upon the assessment roll with the real property of any other person as one piece or plot may, at any time after the delivery of the tax rolls to the Treasurer, submit his deed or other evidence of title to the property to the Assessor. The Assessor shall thereupon cause a written notice to be served personally or by mail upon each owner of such real property affected thereby that on the day and place specified in such notice, the Assessor will apportion the taxes on such property between the divided interests therein. The Assessor shall at the time and place, after hearing any person interested, apportion the assessments and taxes thereon and shall forthwith deliver a written statement of such apportionment to the Treasurer. The Treasurer shall thereupon enter the apportionment upon the assessment roll and shall thereafter separately receive the taxes so apportioned. Each apportioned piece or plot shall thereafter be subject only to the lien of the corresponding portion of the taxes and interest.