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.