[1]
Editor's Note: See also Ch. 300, Taxation.
[Amended 7-15-1981 by L.L. No. 2-1981]
A. 
As soon as practicable after the assessment roll has been completed, corrected and certified by the Assessors, the Common Council shall cause to be assessed and raised by taxation upon all the real and personal property in the City taxable for City purposes an amount not exceeding, except as hereinafter provided, 2% of the average assessed valuation of such property, as the same shall appear from the assessment rolls of the City for the five preceding years, and shall designate the respective portions of the amount so to be assessed and raised applicable to the following purposes:
(1) 
For the uses of the Board of Public Works.
(2) 
For the uses of the Fire Department.
(3) 
For all expenditures under the direct supervision of the Common Council.
B. 
In addition to the total amount hereinabove authorized, there shall be included such amount as shall be necessary to meet the principal and interest on the bonded indebtedness of the City falling due on or before the first day of January in the next fiscal year, to provide the sinking fund required by law and to meet all indebtedness remaining unpaid on all judgments against the City for damages caused by negligence and such further sums as shall have been voted at a special City election of taxpayers called for that purpose.
[Amended 7-15-1981 by L.L. No. 2-1981; 6-4-1997 by L.L. No. 6-1997; 11-3-2021 by L.L. No. 2022-07[1]]
A. 
On or before the first day of August each year, or at such earlier date as the City Manager may prescribe, but not before the first day of July, the head of each quasi-independent board or commission receiving funds on a budgeted basis, or a designee, and the head of each department or other spending unit of the City government shall furnish to the City Controller an estimate of revenues and expenditures of such unit or authorized agency for the ensuing fiscal year.
B. 
Estimates shall be submitted in such form and with such additional information as the City Manager and the Controller shall prescribe.
C. 
Such estimates of expenditures shall be based on and shall be accompanied by a proposed work program prepared by each department head for such funds and such work program shall justify the funds requested.
D. 
The City Controller shall also present to the Common Council a statement of balances of funds on hand and available for application toward the reduction of taxes in the ensuing year.
[1]
Editor's Note: This local law passed at referendum 11-8-2022.
[Amended 7-15-1981 by L.L. No. 2-1981; 6-4-1997 by L.L. No. 6-1997]
A. 
The Common Council, not later than its first regular meeting in December and taking into account the adopted budget for the ensuing fiscal year, shall:
(1) 
Determine the entire amount necessary to be raised by taxation; and
(2) 
Levy the aggregate amount taxed, ascertained and determined, together with any special tax which shall have been voted to be raised with the annual tax levy.
B. 
The tax so directed to be raised shall be levied and raised by general tax upon all property, real and personal, taxable for City purposes, in the City, according to the valuation upon the assessment roll for the current year as completed and corrected.
C. 
The City Controller, under the direction of the Common Council, shall extend and apportion the City tax on the assessment roll so completed and corrected in each year and shall certify such to be a correct roll of City taxes.
D. 
Such roll shall then be delivered to the City Chamberlain not later than the 31st day of December, with a warrant annexed under the hand of the City Manager and City Controller and the seal of the City, commanding said Chamberlain to receive, levy and collect the several sums in the roll specified as assessed against the person or property therein mentioned or described and to return said warrant and roll within 11 months after the date of the warrant, unless such time is extended by resolution of the Common Council.
[Amended 11-3-2021 by L.L. No. 2022-07[1]]
[1]
Editor's Note: This local law passed at referendum 11-8-2022.
E. 
From the time of the receipt of the tax roll and warrant by the City Chamberlain, all taxes assessed and levied upon any real property shall be a lien thereon for the amount of such tax, with percentage and interest, until the same shall be fully paid.
[Amended 7-15-1981 by L.L. No. 2-1981; 6-1-1994 by L.L. No. 4-1994]
Immediately upon the delivery of the roll and warrant to the City Chamberlain, the City Chamberlain shall cause to be published a notice thereof in the official City paper stating that, until a date therein specified, which shall be not less than one month after the first publication, the City Chamberlain will collect and receive said tax at the City Chamberlain's office. Such tax shall be payable in two installments. The first installment shall be payable in January of each year without penalty addition, but on all taxes unpaid at the end of the period specified and thereafter, the City Chamberlain will require and collect the penalty addition as provided in the following § C-43, and the second installment shall be payable in June of such year without penalty addition, but on all taxes unpaid at the end of the period specified and thereafter, the City Chamberlain will require and collect the penalty addition as provided in the following § C-43. Each of said installments shall be 50% of said tax.
[Amended 4-17-1974 by L.L. No. 3-1974; 7-15-1981 by L.L. No. 2-1981]
The City Chamberlain shall accept payment of the first installment during the month of January without penalty addition. On all taxes unpaid at the expiration of such period, 5% shall be added and collected in February. On all taxes remaining unpaid after March 1, an additional 1% per month shall be added and collected up to and including October of each year. Commencing on the first day of June of each year, the second installment of said tax shall become due. The City Chamberlain shall give notice in the same manner as hereinabove provided. The City Chamberlain shall accept payment of the second installment during the month of June without percentage addition. On all taxes unpaid at the expiration of such period, 5% shall be added and collected in July. On all taxes remaining unpaid after August 1, an additional 1% per month shall be added and collected up to and including October of each year. All such percentages shall be collected and added to the funds of the City.
[Amended 4-17-1974 by L.L. No. 4-1974; 7-15-1981 by L.L. No. 2-1981; 10-4-1989 by L.L. No. 7-1989; 12-6-1989 by L.L. No. 8-1989; 6-1-1994 by L.L. No. 4-1994; 7-2-1997 by L.L. No. 8-1997[1]]
A. 
Adoption of Article 11 of the Real Property Tax Law of the State of New York.
(1) 
Effective January 1, 1998, the City of Ithaca shall follow the procedures to collect unpaid taxes as set forth in Article 11 of the Real Property Tax Law of the State of New York, as amended, and subject to the savings provisions set forth in this local law. The newly adopted procedures shall apply to tax liens created for real property taxes levied in 1998 and Ithaca City School District taxes levied in 1997.
(2) 
The City of Ithaca shall assess a 15% penalty on unpaid taxes on October 1 in the year of the initial due date of the unpaid taxes. The City of Ithaca shall charge an additional 10% penalty on October 1 of each year following the assessment of such penalty.
(3) 
The penalties set forth above together with the penalties charged pursuant to § C-43 of the Ithaca City Code shall constitute the penalties and interest charges referred to in Article 11 of the Real Property Tax Law of the State of New York.
B. 
Installment payment plan for delinquent taxes.
[Added 12-13-1997 by L.L. No. 6-1999[2]]
(1) 
The City of Ithaca hereby authorizes the City Chamberlain to enter into installment agreements with property owners of eligible properties providing for the payment of eligible delinquent taxes in installments according to the provisions of Article 11 of the Real Property Tax Law of the State of New York, as amended. Within 45 days of the return of unpaid taxes, the City Chamberlain, by first-class mail, shall notify all owners of eligible properties with delinquent taxes that they are eligible to pay their delinquent taxes in installments according to the provisions of Article 11 of the Real Property Tax Law of the State of New York, as amended. The City shall add $1 to the amount of the tax lien to pay for such postage. The owner of such parcel must accept the installment offer after 30 days of the mailing of such notice by signing an installment payment agreement with the City Chamberlain. The City Chamberlain shall not include parcels accepting the offer and making timely payments pursuant to the installment plan on the filing of the list of properties for foreclosure proceedings with the court. Any property within the City shall be an eligible property so long as: (a) that property is a property as to which Real Property Tax Law § 1184 authorizes and empowers the City to make available to the owner thereof an installment agreement, and (b) no primary building or structure located on the property is found to be unsafe pursuant to City Code § 146-9 unless abated by repair or demolition in satisfaction of Chapter 146 of the City Code or otherwise addressed in full compliance with said chapter.
[Amended 12-4-2013 by L.L. No. 8-2013]
(2) 
The term of the installment agreement shall be twenty-four (24) months, the payment schedule shall be monthly and the required initial down payment shall be 25% of the eligible delinquent taxes within the City of Ithaca.
(3) 
Interest and penalties for delinquent taxes shall be assessed as specified in § C-44A of the Ithaca City Charter, up to and including the execution date of the installment payment agreement. From the execution date forward, interest shall accrue as provided in § 924-a of the Real Property Tax Law of the State of New York in accordance with Article 11, provided that the taxpayer complies with the terms of the installment agreement. The current interest rate specified by § 924-a is one percent (1%) per month. All further penalty provisions specified in § C-44A of the Ithaca City Charter shall be suspended so long as the taxpayer is not in default of the installment payment agreement. A late charge of 5% shall be assessed on any installments not paid within fifteen (15) days of the due date. If an installment is not paid within thirty (30) days of the due date, the property owner shall be in default of the installment agreement, and further penalties shall accrue on the balance due as of the date of the last payment as specified in § C-44A of the Ithaca City Charter.
(4) 
If a property owner is in default of installment agreement for delinquent taxes, the City Chamberlain shall have the right to require full payment of the remainder of the delinquent taxes, including all penalties and interest. If the property owner does not become current on the payments due on the installment agreement or pay the full amount of the delinquent taxes, including interest and penalties, the City Chamberlain shall have the right to file the property with the next list of properties for foreclosure proceedings.
[2]
Editor's Note: This local law was approved by the Mayor 7-29-1999.
[1]
Editor's Note:
"A. For purposes of the enforcement of taxes which shall have become liens prior to the effective date of this local law, with the exception of the 1997 Ithaca City School District taxes, and which are held by the City of Ithaca, the provisions of § C-44 in effect on the last day preceding the effective date of this local law shall continue in effect for a period of four years from the effective date of this local law, as fully and to the same extent as if such laws had not been repealed or superseded by this local law. During such four-year period, if a parcel is subject both to a lien or liens arising prior to the effective date of this local law and to a lien or liens arising on or after such effective date, the procedures applicable to the enforcement of delinquent taxes shall depend upon the lien or liens upon which the enforcement proceeding is based, provided that if an installment agreement is executed pursuant to § 1184 of the Real Property Tax Law, the agreement shall apply to all outstanding liens held by the City of Ithaca, no matter when arising.
"B. After four years from the effective date of this local law, if the enforcement of such prior lien or liens shall not have been concluded, as evidenced by the issuance of a tax deed, the amount due shall be relevied and enforced in accordance with the procedures of Article 11 of the Real Property Tax Law, as amended."
All property subject to seizure for taxes by a Town Collector by virtue of the general tax laws of the state shall be subject to levy and sale by virtue of an execution issued upon any such judgment.
A. 
In addition to the powers conferred by this Charter, the City Chamberlain, as well before as after action, judgment and return of execution unsatisfied, is also invested with the same powers which Town Collectors possess for the levying and collection of town or county taxes. Said City Chamberlain also is invested with the same powers as a County Treasurer in the sale of land for the nonpayment of taxes, with the same preferences and procedure in the sale thereof and certificate and deed therefor and redemption as provided by the Real Property Tax Law as to county taxes; and so far as applicable, the City Chamberlain shall act in the place and stead of the County Treasurer, with the same rights and duties as in said Tax Law specified.
B. 
It shall be a sufficient description of lands or buildings on leased lands in such sales (including all notices, assessments, certificates, deeds and other proceedings therein) to show the street number or the lot number and block number on the Ithaca City Tax Maps and, except as to buildings on leased lands, the approximate width and depth as shown on the tax roll.
On or before the 31st day of December, the City Chamberlain shall make a sworn statement and return to the Common Council, in and by which he/she shall charge himself/herself with the amount of the taxes directed to be collected and all percentage additions and credit himself/herself with the amount collected, the amount of taxes expunged or canceled by the Common Council, the amount of taxes, by item, in which legal proceedings are pending for collection and all taxes in respect to which the City Chamberlain makes oath, in writing, that no property could be found, after search, out of which collection of any taxes could be made. The City Chamberlain and his/her surety shall be liable for any deficiency appearing by said statement or otherwise and for failure to make such statement. The time in which to make said statement and return may be extended by the Common Council.
The Common Council is hereby given authority to borrow at any time between January 1 and July 1, for a period not extending beyond September 1 of the same year, in anticipation of moneys to be raised in and by the City tax levy for such year and for the purposes for which such taxes are levied, and the amount so borrowed shall not be in excess of the amount of such levy.
The Common Council is also hereby authorized to add to the next tax levy, in addition to the amounts otherwise permitted, the amount of the taxes reported uncollected as aforesaid, in which case all such unpaid taxes shall be reassessed, so far as practicable, against the persons or property legally chargeable therewith.
If any sum of money in gross has been or shall be taxed upon any lands or premises, any person or persons owning any divided part thereof may pay such part of the sum of money so taxed, and also the percentages and charges due or charged thereon as the Assessors may deem just and equitable, and so certify to the City Chamberlain; and the remainder of the sum of money so taxed, together with the percentages and charges, shall be a lien upon the residue or remaining part of said lands or premises in the same manner as though the residue of said tax had been imposed thereon only.
If any real estate liable to taxation shall any year be omitted from the assessment roll of the City and thus escape taxation, it shall be the duty of the Assessors the succeeding year to assess the tax on such omitted real estate to which it would have been liable if it had been included in said assessment roll. If any tax on real estate shall for any cause remain unpaid, the amount thereof, with interest at 12% per annum, may be added to the tax for the succeeding year and be charged upon the real estate upon which it was originally assessed and levied, and the same proceedings in all respects for the collection thereof and for the collection of omitted taxes may be had with like effect as in the case of a tax or assessment on the same real estate for the then-current year.
A. 
Whenever the Common Council shall be of the opinion that the interests of said City require expenditures for any extraordinary or special purpose or purposes which, in its opinion, cannot be defrayed from said sum authorized to be raised by the Common Council after defraying the ordinary current expenses of the year, said Common Council shall have power to call a special election; but before ordering such special election, it shall make an estimate of the sum necessary to be raised for such purposes and shall state the amount and the objects for which it is required, together with the reasons for its opinion. The Common Council shall publish such statement, together with the time and place of holding such election, in at least two of the City papers at least once each week for the two successive weeks preceding such election. The Mayor shall appoint two Council members to act as inspectors of said election.
B. 
Every resident of the City of the age of 18 years and every resident corporation whose name shall be in the assessment roll made, completed and certified by the Assessors of said City next preceding said special election and upon whose property or upon whom, as the owner or possessor of property, a tax may be assessed upon said roll, and no other person or persons whatever, shall be entitled to vote at said special election. If any person is assessed in any trust capacity representing property mentioned or named in said roll, he/she shall, if a resident of said City and 18 years of age, be considered a qualified voter and entitled also to cast one vote as such trustee. Said assessment roll made by the Assessor or Assessors, or a copy thereof certified by the City Chamberlain of said City, shall be evidence of the names and assessments as aforesaid.
[Amended 8-5-1992 by L.L. No. 3-1992; 11-3-2021 by L.L. No. 2022-07[1]]
[1]
Editor's Note: This local law passed at referendum 11-8-2022.
C. 
The polls of said special election shall be opened and closed in the same manner provided for holding City elections. On the ballots deposited on said special election shall be written or printed, or partly written or partly printed, on the inside thereof "for special tax" or "against special tax." The votes received at such special election shall be canvasses, and the result shall be certified and the certificates thereof filed as prescribed by the Election Law; and the Common Council, at its next meeting after said election, shall cause the result, as appearing by said certificate, to be entered in its minutes; and if it shall appear that the whole number of votes received at such election "for special tax" shall exceed the whole number of votes "against special tax," it shall be the duty of the Common Council to cause said sum of money so voted for to be assessed, levied and raised in addition to the sum authorized to be raised by the Common Council and all other sums herein required to be raised or which are or may be required to be raised by any law of the State of New York, and said special tax shall be included in the tax for the current year in the same manner and with the same authority as herein conferred in reference to said sum authorized to be raised by the Common Council, provided always that the total amount proposed to be so raised in any one year at special election or elections shall not exceed $10,000. In case of a majority of votes "for special tax," the Common Council may thereupon proceed to authorize the expenditures of the amount thereof during the fiscal year for which such tax is to be levied for the purposes specified in its published statement.
D. 
The money raised by any special tax shall be paid to and kept by the City Chamberlain distinct from any other moneys and entered in a separate account.
All the rights, remedies and procedures provided by this Charter for the collection of the City tax shall be available to the City and be used so far as applicable in the collection of assessments for local improvements and of expenditures chargeable upon property as provided in this Charter or by any ordinances or resolutions of the Common Council or any board of the City authorized by this Charter. The provisions for percentage additions and collection thereof shall also apply, one month for payment without percentage being allowed after the date of the warrant for the collection of such assessment or expenditure. Advertisement or personal notice or notice by mail may be used in any case covered by this section as the Common Council may direct.
[Amended 9-6-1995 by L.L. No. 4-1995]
A. 
Every, fee, bill, tax and assessment authorized or imposed under any of the provisions of this Charter or any other ordinance or resolution authorized by this Charter shall be a lien upon all real estate which was the subject of or related to the fee, bill, tax or assessment. Any such lien against or concerning the real estate shall be assessed for 10 years from the final assessment or imposition thereof, superior to any mortgage, judgment or other lien of any nature, except general City and school taxes affecting the same, and shall have priority thereto or to any conveyance thereof, and notice to the occupant or tenant shall be held to be deemed notice to the owner or owners thereof.
B. 
The notice shall contain at least the following information:
(1) 
The name and address of the property owner, as may reasonably be determined.
(2) 
The nature of the fee, bill, tax or assessment.
(3) 
The amount due when the notice is mailed.
(4) 
The date of mailing.
(5) 
The date when the owner or the owner's representative or agent may appear before the appropriate board to contest the bill or the date for appearance before the appropriate committee of Common Council, if one has been established, to contest the addition of the bill to the subsequent tax roll.
C. 
Fees, bills, taxes or assessments shall be payable without penalty within 30 days of the billing date, unless a different period is established for the particular fee, bill, tax or assessment.
D. 
Any fee, bill, tax or assessment which has not been paid within 30 days from the billing date, or other period established for the particular fee, bill, tax or assessment, shall be subject to interest and penalties calculated and accrued at the rates established for taxes in § C-43 of this Charter unless a different rate is otherwise established.
E. 
Any uncontested fee, bill, tax or assessment remaining unpaid on or before November 1 of any year shall be added to the subsequent year's City property tax, first installment, to be collected with and as a part of the City tax. Fees, bills, taxes or assessments which have been contested in a timely manner and which have been determined by the designated board or committee to be due and payable before November 1 of any year shall be similarly collected. The Chamberlain may not accept the payment of any City property tax for the affected property unless the fee, bill, tax or assessment, with any added penalty and interest, is tendered at the same time as the tax payment.
F. 
Any uncontested fee, bill, tax or assessment remaining unpaid, but due for payment after November 1 of any year, shall be added to the City property tax, first installment, to be collected with and as a part of the City tax in the second year following. Fees, bills, taxes or assessments which have been contested in a timely manner and which have been determined by the designated board or committee to be due and payable after November 1 of any year shall be similarly collected. The Chamberlain may not accept the payment of the City property tax for the affected property unless any fee, bill, tax or assessment, which has been added to the City property tax with any added penalty and interest, is tendered at the same time as the tax payment.
The City Chamberlain is hereby authorized to receive the warrant issued by the Board of Representatives of Tompkins County and to collect the tax levied by it and the additional per centum, the same in all respect as a Town Collector, and the Board of Representatives of Tompkins County is directed to issue its warrant to said City Chamberlain for the collection of said tax.
The City Chamberlain is hereby authorized to include with tax bills enclosures which pertain to assessments and the collection of taxes. The Common Council shall authorize each such enclosure by resolution prior to mailing thereof.
The Ithaca Urban Renewal Agency is hereby requested to pay to the City of Ithaca, County of Tompkins, State of New York, and the Ithaca School District such sum or sums of money in lieu of taxes on all properties acquired by said Ithaca Urban Renewal Agency on or after January 1, 1967, as may be properly paid under the provisions of § 506 of the General Municipal Law.[1]
[1]
Editor's Note: Original § 4.20, Centennial Fund, which was added 8-5-1987 by L.L. No. 4-1987 and amended 12-7-1987 by L.L. No. 9-1987, and which immediately followed this section, was deleted 8-5-1992 by L.L. No. 3-1992.