[Adopted 10-13-2016 by Res. No. 445-2016]
A.
Historically, Albany County has accepted the administrative burden
of collecting past-due property taxes, inclusive of water and sewer
charges, from the municipalities within the County.
B.
Municipalities have a time frame pursuant to New York State Real
Property Tax Law within which they must collect property taxes before
sending the collection duties to the County and, in turn, the County
makes the municipalities whole on the amounts due for each uncollected
property at the time of the return of unpaid taxes.
C.
The County also currently reimburses municipalities for other charges,
including, board-up charges, building stabilization charges, illegal
trash charges, illegal debris/dumping charges, snow removal charges,
fire/emergency charges, certificate of occupancy charges, lawn charges,
unpaid court fines, sidewalk charges, special utility charges, clean-up
charges, vacant building registry charges.
D.
While it is easy to understand the need for municipal charges for
the work performed by municipalities, these charges are not taxes
but are amounts accumulated through local property maintenance and
service charges which do not have to be placed on property tax bills
and can and should be adjudicated against each property owner by the
municipality in which the property is located by utilizing all of
the enforcement proceedings available under the New York State Civil
Practice Law and Rules to municipalities for collection of these charges.
E.
By listing these other charges on property tax bills, the County's
financial liability increases at each yearly municipal return of unpaid
taxes by any and all delinquent properties containing the cost of
one of these other charges; it then becomes unlikely that the County
will ever recoup that cost through the disposition of the properties,
particularly properties deeded to the Albany County Land Bank, a transfer
which benefits the municipalities by eventually returning the properties
to their tax rolls.
F.
The Legislature has recognized the impact that these type of charges
that are returned on delinquent property tax bills have on County
finances by adopting policies pursuant to Resolution No. 365 for 2010
for demolition charges[1] and Resolution No. 465a for 2013 for unmetered water charges,[2] and it is apparent that an additional policy is needed
to ensure that Albany County tax dollars are spent wisely in regards
to other charges that are returned on delinquent property tax bills.
Beginning December 31, 2016, as part of a return of delinquent
taxes, all municipalities are required to submit a list of properties
indicating the amount and type of other charges that are part of the
total delinquent tax bill being sent to the County for collection
for each delinquent property.
A policy is hereby established regarding other charges listed
on property tax bills returned to the County of Albany for collection,
that beginning December 31, 2016, the County will not make the municipalities
whole for these amounts at the return of unpaid taxes, but will, upon
receiving payment of these charges in the County collection of unpaid
tax bills, remit these amounts to the municipality that initiated
the charge.
In the event that a municipality does not adhere to this policy
and reduces its required amount of County tax payment by the amount
of other charges not otherwise authorized at any yearly settlement
of unpaid taxes, the County will use the right of setoff and reduce
the next required remittance to said municipality by the amount of
the other charges not otherwise authorized in the return of unpaid
taxes.
For any other charge not required by state or County law to
be reimbursed that a municipality lists on a property tax bill after
December 31, 2016, it will be at the discretion of the Albany County
Legislature to make that municipality whole for those amounts.
In the event the County does not receive payment for any other
charge listed on a unpaid property tax bill for a property which is
included in a foreclosure action, the balance of the unpaid charge
will not be remitted to the municipality that initiated the charge,
but will be written off, along with the tax liability on that property
held by the County previously remitted to the municipality.
