TO: | Budget & Finance Committee |
Martin P. Kelly, Chairman, Legislator, District 1 Brian D. Sweet, Legislator, District 2 Herbert T. Allen, Legislator, District 3 Robert Headwell, Jr., Legislator, District 4 Daniel P. Wilson, Legislator, District 5 Chad J. Majewski, Legislator, District 6 Michael J. Pepe, Legislator, District 7 Maria Kowalczyk, Legislator, District 8 Robert A. Purtell, Legislator, District 9 | |
FROM: | Patricia J. Beck, Clerk of the Legislature |
CC: | Legislators, County Attorney, County Treasurer |
DATE: | 5/8/2024 |
RE: | Committee Meetings |
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
Res. # | Sponsor/Second | Recommendation | |
58 | RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF CHARLESTON (REAL PROPERTY) | Sweet/Wilson | Move to Full Legislature |
59 | RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF AMSTERDAM (REAL PROPERTY) | Majewski/Kowalczyk | Move to Full Legislature |
60 | RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL-TOWN OF CANAJOHARIE (REAL PROPERTY) | Allen/Wilson | Move to Full Legislature |
61 | RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE) | Majewski/Purtell | Move to Full Legislature |
RESOLUTION NO. 58 of 2024 DATED: February 27, 2024 RECOMMENDATION: |
RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF CHARLESTON (REAL PROPERTY)
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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:
Approving the application for correction to the 2024 Town and County Tax Roll (Town of Charleston)
II. Justification:
Review of the application for Correction of Errors
III. Legislative Impact:
Pursuant to RPTL 556, an application for correction was filed with the Director of Real Property. The Director of Real Property is recommending that the application be approved for a reduction of over $2,500 making it subject to review by the Montgomery County Legislature.
IV. Financial Impact:
The total reduction of $4,548.23 (to be charged back to Schoharie Central School)
cc: | County Clerk County Treasurer |
RESOLUTION NO. 59 of 2024 DATED: February 27, 2024 RECOMMENDATION: |
RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL- TOWN OF AMSTERDAM (REAL PROPERTY)
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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:
Approving the correction to the 2024 Town and County Tax Roll (Town of Amsterdam)
II. Justification:
Review of the application for Correction of Errors
III. Legislative Impact:
Pursuant to RPTL 554, an application for correction was filed with the Director of Real Property. The Director is recommending that the application be approved for a reduction of over $2,500 making it subject to review by the Montgomery County Legislature.
IV. Financial Impact:
The total reduction of $6,195.72 ($2,444.71 charge back to Town) ($3,751.01 reduction to County tax)
cc: | County Clerk County Treasurer |
RESOLUTION NO. 60 of 2024 DATED: February 27, 2024 RECOMMENDATION: |
RESOLUTION CORRECTING THE 2024 TOWN AND COUNTY TAX ROLL-TOWN OF CANAJOHARIE (REAL PROPERTY)
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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:
Approving the application for correction to the 2024 Town and County Tax Roll (Canajoharie)
II. Justification:
Review of the application for Correction of Errors (RP-554)
III. Legislative Impact:
Pursuant to the RPTL 554, an application for correction was filed with the Director of Real Property. The Director of Real Proerty is recommending that the application be approved for a reduction of over $2,500.00 making it subject to review by the Montgomery County Legislature.
IV. Financial Impact:
The total reduction to the tax levy is $4,516.08 (tax bill of $4,516.08 to be voided)
cc: | County Clerk County Treasurer |
RESOLUTION NO. 61 of 2024 DATED: February 27, 2024 RECOMMENDATION: |
RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE)
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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:
APPROVING ABSTRACT OF AUDITED CLAIMS
II. Justification:
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
III. Legislative Impact:
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.
IV. Financial Impact:
No impact on the fund balance
cc: | County Clerk County Treasurer |