City of Albany, NY
Albany County
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Table of Contents
Table of Contents
[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.

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.