DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS

BUDGET, FINANCE AND PERSONNEL COMMITTEE RESOLUTION NO. 2026011 RE: DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS Legislators LAWLER, REDL, VALDÉS SMITH, ATKINS, MUNN, BRENDLI, CASWELL, RHODES and SHAH offer the following and move its adoption: WHEREAS, Section 554 of the Real Property Tax Law requires that the tax levying body approve or reject an application to correct a claimed clerical error, an unlawful entry, or error in essential fact in a tax roll, and WHEREAS, Section 554 of the Real Property Tax Law allows the tax levying body to delegate the authority vested in it pursuant to Section 554 of the Real Property Tax Law to the Commissioner of Finance, now, be it RESOLVED, that the Dutchess County Legislature hereby designates the Dutchess County Commissioner of Finance as the official authorized to approve or reject applications to correct claimed clerical errors, unlawful entries, or errors in essential fact in a tax roll pursuant to Section 554 of the Real Property Tax Law, and be it further RESOLVED, that the Dutchess County Commissioner of Finance's authority is applicable only where the recommended correction is TWO THOUSAND, FIVE HUNDRED and 00/100 ($2,500.00) DOLLARS or less, and be it further RESOLVED, that this resolution and the delegation authority it grants shall only be in effect during the calendar year of January 1, 2026 through December 31, 2026, and be it further RESOLVED, that when the Commissioner of Finance denies the correction in whole or in part, or the correction requested is an amount in excess of $2,500.00, the Commissioner of Finance shall submit to the County Legislature for its review and disposition, the report and recommendation of the Director of Real Property Tax together with both copies of the application and the reason for the denial, and be it further RESOLVED, that this resolution shall be filed in the Offices of the Dutchess County Clerk and the Clerk of the Dutchess County Legislature. CA-002-26; EMW/rjw; G-0145-A 12/12/25 Fiscal Impact: None STATE OF NEW YORK ss: COUNTY OF DUTCHESS the same is a true and correct transcript of said original resolution and of the whole thereof. IN WINESS WHEREOR, have hereunto set try hund and scal of said legislature this Zl day of Janey _ 2026. APPROVED Suban Devino SUSAN J. SERINO COUNTY EXECUTIVE Dato tan, 22,2020 JULIE SHIROISHI, CLERK OF THE LEGISLATURE Roll Call Sheets District Present: Absent: Vacant: District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie Last Name Valdés Smith Atkins YES District 20 - Red Hook, Tivoli, and Rhinebeck Munn District 3 - LaGrange Polasek District 12 - East Fishkill Metzger District 1 - Town of Poughkeepsie Redl District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie : Amoff District 4 - Hyde Park and Town of Poughkeepsie Lawler District 5 - Town of Poughkeepsie Shah District 6 - Town of Poughkeepsie: Kaul District 7 - Hyde Park and Pleasant Valley : Darrow District 8 - City and Town of Poughkeepsie Brendli District 10 - City of Poughkeepsie Johnson District 11 - Clinton, Pleasant Valley, and Rhinebeck Kearney District 13 - East Fishkill and Wappinger Giles District 14 - Wappinger and Town of Poughkeepsie Winsby District 15 - Wappinger Faust District 17 - Town and Village of Fishkill McHoul District 18 - City of Beacon and Fishkill Rhodes District 19 - North East, Stanford, Pine Plains, Milan & Red Hook Drago District 21 - East Fishkill Caswell District 22 - Beekman and Union Vale Tresca District 23 - Pawling, Beekman and East Fishkill Rolison District 24 - Dover and Pawling House District 25 - Amenia, Washington, Pleasant Valley & Millbrook Alexander 23 Resolution: Total : Motion: Polasck Kad 2od Abstentions: 23 Yes NO No 2026011 DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS January 20, 2026 SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER DUTCHESS COUNTY GOVERNMENT DEPARTMENT of FinANCE MEMORANDUM TO: Susan Serino, County Executive ROM: Heidi Seelbach, Commissioner of Finance. jess White, Gregg Pulver, Elizabeth Wolf, Colleen Pillus, Tiffanie Massey, Rachel Whispel Cullen O'Shea, Michele Belmont DATE: 11/17/2025 Resolution request for Delegation of Authority regarding the correction of Tax Rolls for the 2026 Calendar Year Piease add a resolution to the January Reorganization Legislative meeting to delegate the authority with respect to tax roll corrections as allowed in Real Property Tax Law Section 554. This authority needs to be reestablished each year pursuant to Real Property Tax Law. The current maximum under law for the delegation of authority is still $2,500 and we would like to maintain the ability to make corrections where the necessary correction is at or below this threshold. I have attached our resolution request plus the most recent year's passed resolution for reference. 22 Marke: Stree! Poughteepsie, NY 126011(845) 485 2025 | Fax 12151486-2153 dutchessry gov FISCAL IMPACT STATEMENT NO FISCAL IMPACT PROJECTED APPROPRIATION RESOLUTIONS (To be completed by requesting department) Total Current Year Cost $ _ Total Current Year Revenue $ and Source Source of County Funds (check one): • Existing Approprations. ] Transfar of Existing Appropriatians, D Additonal Appropriations, Ruther (expisin Identify Line Items(s) Related Expenses: Nature/Reason: Amount $ Anticipated Savings to County Net County Cost (this yeary' Over Five Years: Additional Comments/Explanation: cluded in the County budget each year is an amount for uncollectible taxes, corrections, and judgements. The write d this item would occur against this account and have no Fiscal impact to the Coun Prepared by Print Prepared On. 117.25 -