Chair Martin Kelly has called a meeting of the Budget & Finance Committee for 6:07 PM on Tuesday, February 20, 2024 in the Legislative Chambers, Montgomery County Office Bldg, 64 Broadway, Fonda, NY.

Minutes of the meeting will be later posted on the Montgomery County website at www.co.montgomery.ny.us

Items on the agenda, at this time, are as follows:

1. (DISCUSSION)

 A.  Privilege of Committee Chair, Committee Members & Legislators to discuss items of interest, etc., regarding departments governed by this Committee 

2. RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF CHARLESTON (REAL PROPERTY)

3. RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF AMSTERDAM (REAL PROPERTY) 

4. RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL-TOWN OF CANAJOHARIE (REAL PROPERTY)

5. RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE)

6. OTHER

RESOLUTION NO. 58 of 2024 DATED: February 27, 2024 RECOMMENDATION:

WHEREAS, an application (RP-556) has been filed for a correction to the 2024 County and Town Tax Roll for the Town of Charleston, pursuant to Section 556 of the Real Property Tax Law, with the Real Property Director, alleging an error on the 2024 Tax Roll:

Parcel 135.-1-22 , owned by Joshua and Alicia Mahler was charged with a school relevy due to an error by the Schoharie Central School District; and

WHEREAS, said Director has investigated and filed reports, pursuant to said law; and

WHEREAS, the Montgomery County Legislature has reviewed the Real Property Director's reports and application; and

WHEREAS, the Montgomery County Legislature finds that there was an error, shown as Clerical Error, that is applicable in the application for correction; and

WHEREAS, Resolution 6 of 2024 allows the Auditor to sign corrections that do not exceed $2,500, and any corrections in excess of that amount must be determined by the Legislature;

RESOLVED, that the tax levying body hereby is authorized to and directed to approve said application by making notations on the original application and the duplicate, and by entering the corrected extension of taxes; and

RESOLVED, that said Director of Real Property is also authorized to and directed to make an order setting forth the corrected taxes, and directing the officer having jurisdiction over the tax roll to correct the roll, and to affix the order and approved apllications to the tax roll and the warrants, per Section 556 of the Real Property Tax Law, such annexed applications and warrants becoming part of such rolls; and

RESOLVED, that the Director of Real Property shall immediately submit to the officers having jurisdiction over the tax rolls, and above order, all applications; and

RESOLVED, that the Director of Real Property shall mail notices of approval of the applications' to the applicants and the Auditor shall submit a monthly report, setting forth all corrections and/or refunds processed, to the Legislature; and

RESOLVED, that, provided the applications were filed pursuant to Paragraph 10 of Section 556 of the Real Property Tax Law, the applicants shall have 8 days from the date of mailing of the notice of approval, to pay such corrected taxes due, if any, without interest; and

RESOLVED, that said officers having charge of the tax rolls are hereby ordered and directed to immediately collect the correct tax; and

FURTHER RESOLVED, that the Treasurer is directed to charge any taxes deleted from the current roll, by this resolution, wherever appropriate, against the account of the respective property taxing jurisdiction in the next ensuing tax levy; and

FURTHER RESOLVED, that the Treasurer is directed to notify the appropriate districts, prior to May 1, 2024 of any levy cancelled by this resolution that will be charged back on the ensuing tax roll.

RESOLUTION VOTE, passed with Aye(7). Legislators Allen and Pepe were absent. (2/27/2024)

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact:

RESOLUTION NO. 59 of 2024 DATED: February 27, 2024 RECOMMENDATION:

WHEREAS, an application (RP-554) has been filed for a correction to the 2024 Town and County Tax Roll for the Town of Amsterdam, pursuant to Section 554 of the Real Property Tax Law, with the Director of Real Property, alleging an error on the 2024 Tax Roll:

Parcel 22.-3-19.2, owned by James Simek, Susan Simek and Joshua Hohler was assessed for a Solar Operation that is not on this parcel; and

WHEREAS, said Director of Real Property has investigated and filed reports, pursuant to said law; and

WHEREAS, the Montgomery County Legislature has reviewed the Real Property Director's reports and application; and

WHEREAS, the Montgomery County Legislature finds that there was an error, shown as an Error In Essential Fact, that is applicable in the application for correction; and

WHEREAS, Resolution 6 of 2024 allows the Montgomery County Auditor to sign corrections that do not exceed $2,500, and any corrections in excess of that amount must be determined by the Montgomery County Legislature

RESOLVED, that the tax levying body hereby is authorized to and directed to approve said application by making notations on the original application and the duplicate, and by entering the corrected extension of taxes; and

RESOLVED, that the said Director of Real Property is also authorized to and directed to make an order setting forth the corrected taxes, and directing the officer having jurisdiction over the tax roll to correct the roll, and to affix the order and approved applications to the tax roll and the warrants, per Section 554 of the Real Property Tax Law, such annexed applications and warrants becoming part of such rolls; and

RESOLVED, that the Director of Real Property shall immediately submit to the officers having jurisdiction over the tax rolls, and above order, all applications; and

RESOLVED, that the said Director of Real Property shall mail notices of approval of the applications to the applicants and the Auditor shall submit a monthly report , setting forth all corrections and/or refunds processed, to the Legislature; and

RESOLVED, that, provided the applications were filed pursuant to Paragraph 7A of 554 of the Real Property Tax Law, the applicants will have 8 days from the date of mailing of the notice of approval, to pay such corrected taxes due, if any, without interest; and

RESOLVED, that said officers having charge of the tax rolls are hereby ordered and directed to immediately collect the correct tax; and

FURTHER RESOLVED, that the Montgomery County Treasurer is directed to charge any taxes deleted from the current roll, by this resolution, wherever appropriate, against the account of the respective property taxing jurisdiction in the next ensuing tax levy; and

FURTHER RESOLVED, that the Treasurer is directed to notify the appropriate districts prior to May 1, 2024 of any levy cancelled by this resolution that will be charged back on the ensuing tax roll.  

RESOLUTION VOTE, passed with Aye(7). Legislators Allen and Pepe were absent. (2/27/2024)

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact:

RESOLUTION NO. 60 of 2024 DATED: February 27, 2024 RECOMMENDATION:

WHEREAS, An application (RP-554) has been filed for correction to the 2024 Town and County Tax Roll for the Town of Canajoharie, pursuant to Section 554 of the Real Property Tax Law, with the Real Property Director, alleging an error on the 2024 Tax Roll.

Parcel 98.-1-9.1 owned by Henry and Judy L. Cauwenburghs is on the tax roll in error (said parcel does not exist). 

WHEREAS, said Director has investigated and filed reports, pursuant to said law; and 

WHEREAS, the Montgomery County Legislature has reviewed the Real Property Tax Director's reports and application; and

WHEREAS, the Montgomery County Legislature finds that there was an error, shown as a Clerical Error, which is applicable in the application for correction.

WHEREAS, Resolution 6 of 2024 allows the Auditor to sign corrections that do not exceed $2,500.00 and any corrections in excess of that amount must be determined by the Legislature.

RESOLVED, that the tax levying body hereby is authorized and directed to approve said application by making notations on the original application and duplicate, and by entering the corrected extension of taxes; and

RESOLVED, that said Director of Real Property is also authorized to and directed to make an order setting forth the corrected taxes, and directing the officer having jurisdiction over the tax roll to correct the roll, and to affix the order and approved applications to the tax roll and the warrants, per Section 554 of the Real Property Tax Law, such annexed applications and warrants becoming part of such rolls; and

RESOLVED, that the Director of Real Property shall immediately submit to the officers having jurisdiction over the rolls, and above order, all applications; and 

RESOLVED, that the Director of Real Property shall mail notices of approval of the application to the applicants and the Auditor shall submit a monthly report setting forth all corrections and/or refunds processed, to the Legislature; and

RESOLVED, that, provided the applications were filed pursuant to Paragraph 7A of Section 554 of the Real Property Tax Law, the applicants shall have 8 days, from the date of mailing the notice of approval, to pay any corrected taxes, without interest; and

RESOLVED, the said officers having charge of the tax rolls are hereby ordered and directed to immediately collect the correct tax, if any; and

FURTHER RESOLVED, that the Treasurer is directed to charge any taxes deleted from the current roll, by this resolution, wherever appropriate, against the account of the respective property's taxing jurisdiction for the inclusion in the next ensuing tax levy; and

FURTHER RESOLVED, that the Treasurer is directed to notify the appropriate districts, prior to May 1, 2024 of any levy cancelled by this resolution that will be charged back on the ensuing tax roll. 

RESOLUTION VOTE, passed with Aye(7). Legislators Allen and Pepe were absent. (2/27/2024)

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact:

RESOLUTION NO. 61 of 2024 DATED: February 27, 2024 RECOMMENDATION:

WHEREAS, pursuant to the Audit Guidelines, Section 2.02 (2), requires after examination and review of the claims by the County Auditor, and there being no objection to any of the claims by any committee or Board member, shall move that the claims as audited are approved and presented to the Board for approval of payment; and

WHEREAS, the County Auditor has audited claims for the period of December 28, 2023 through February 27, 2024 and the County Auditor recommends the payment of the claims as attached hereto in the "Abstract of Audited Claims".

RESOLVED, after examination and review of the claims by the County Auditor, the claims are audited and attached hereto, are hereby approved for payment by the Montgomery County Legislature

RESOLUTION VOTE, passed with Aye(7). Legislators Allen and Pepe were absent. (2/27/2024)

I. Nature of Request:

II. Justification:

III. Legislative Impact:

IV. Financial Impact: