DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS

BUDGET, FINANCE AND PERSONNEL COMMITTEE RESOLUTION NO. 2026012 RE: DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS Legislators LAWLER, REDL, VALDES SMITH, ATKINS, MUNN, BRENDLI, CASWELL, RHODES and SHAH offer the following and move its adoption: WHEREAS, Section 556 of the Real Property Tax Law requires that the tax levying body approve or reject an application for a tax refund requested for a claimed unlawful entry, clerical error, or error in essential fact, and WHEREAS, Section 556 of the Real Property Tax Levy allows the tax levying body to delegate the authority to perform the duties of such tax levying body, now therefore, be it RESOLVED, that the Dutchess County Legislature designates the Dutchess County Commissioner of Finance as the official who shall be authorized to make property tax refunds in accordance with applicable provisions of Section 556 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 refund 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 in accordance with Section 556 of the Real Property Tax Law, where the Commissioner of Finance denies the refund or credit, in whole or in part, or where the requested amount is in excess of the amount authorized, the Commissioner shall transmit to the Legislature the report of the Director of Real Property Tax Services, together with both copies of the application, and the reason the Commissioner denied the refund, for review and disposition by the Legislature, 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 This is to certify that I, the undersigned Clerk of the Legislature of the County of Dutchess, have compared the foregoing resolution with the origina resolution now on file in the office of said clerk, and which was adopted by said Legislature on the 2e day of Jan an _ 202_, and that the same is a true and correct transcript of said original resolution and of the whole thereof. IN WINESS WIIFROF, I have hercunto set my hand and seal of said Legislature this 2í day of far _ 2026. APPROVED Susan Sereno SUSAN J. SERINO COUNTY EXECUTIVE Dato_ Jan .22, 2021e JULIE SHIROISHI, CLERK OF THE LEGISLATURE Roll Call Sheets District Present: Absent: Vacant: Last Name YES District 16 - Fishkill and Beacon Valdés Smith District 9 - City of Poughkeepsie Atkins 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: Polesck 23 Yes Abstentions: NO No 2026012 DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS January 20, 2026 SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER DutcHess CounTY GovernMent DEPARTMENT OF FINANCE MEMORANDUM TO: Susan Serino, County Executive FROM: Heidi Seelbach, Commissioner of Finandett Jess White, Gregg Pulver, Elizabeth Wolf, Colleen Pillus, Tiffanie Massey, Rachel Whispeli, Cullen O'Shea, Michele Belmont DATE: 11/17/2025 Resolution request for Delegation of Authority to make property tax refunds for the 2026 Calendar Year Please add a resolution to the January Reorganization Legislative meeting to delegate the uthority to make real property tax refunds as allowed in Real Property Tax Law Section 55€ his authority needs to be reestablished each year pursuant to Real Property Tax Law. The curren 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 resoiution for reference. 22 Marke: Sirect, Poughkeepsie, NY 12601 (845) 28s 2025 | F3r 1845: 466-2'98 dutchessay gov FISCAL IMPACT STATEMENT E 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 Appropriations, Contingency, Transfer of Existing Appropriations, • Additional Appropriations, Ø Other (explain) Identify Line Items(s): Retated Expenses: Nature/Reason: Amount $ Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: Included in the County budget each year is an amount for uncollectible taxes, corrections, and judgements. The write off of this item would occur against this account and have no Fiscal impact to the County Prepared by else. Prepared on I1/17/25