APPROVAL FOR CORRECTION OF MULTIPLE PARCEL ERRORS AND TO ORDER THE REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE – TOWN OF STANFORD

BUDGET, FINANCE & PERSONNEL RE: RESOLUTION NO. 2025232 APPROVAL FOR CORRECTION OF MULTIPLE PARCEL ERRORS AND TO ORDER THE REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE APPLICANT: ACCOUNT NO.: Town of Stanford Multiple Accounts as per RP 556-b - attached Legislators CASWELL, MC HOUL, GORMAN, and VERSACI offer the following and move its adoption: WHEREAS, there is an assessment on the January 2025 County/Town Tax roll for the Town of Stanford assessed to multiple owners, and WHEREAS, the Town Assessor for the Town of Stanford, on behalf of said multiple owners, by application attached hereto, has applied for a correction of real property taxes on the basis of an alleged clerical error, and WHEREAS, pursuant to Section 556-b of the Real Property Tax Law, the County Director of Real Property has investigated this claim and has found that a clerical error occurred because of a mistake in the determination of Volunteer Firefighters and Ambulance Workers exemption for the parcels listed, and WHEREAS, attached hereto is the written report of said Director together with her recommendation that the application be approved by the County Legislature, and WHEREAS, the County Legislature has agreed that the clerical error does exist, now, therefore, be it RESOLVED, that the application for corrections received October 16, 2025, relating to the parcels listed in Schedule "A" is hereby approved, and be it further RESOLVED, that the Commissioner of Finance is authorized, empowered, and directed to issue refunds to as per the attached Schedule "A" and to charge-back the erroneous taxes on next year's levy as follows: A430 Stanford Ambulance District, (SFAMB) in an amount of $512.86, and be it further RESOLVED, that the Clerk of the County Legislature be and is hereby authorized, empowered and directed to mail a copy of the approved application and this resolution to the applicant. CA-166-25 EMW/rjw G-0194 10/31/25 Fiscal Impact: None APPROVED Sue Serio SUSAN J. SERINO COUNTY EXECUTIVE Dals. Dec. 10, 2025 STATE OF NEW YORK SS: COUNTY OF DUTCHESS This is to certify that I, the undersigned Deputy Clerk of the Legislature of the County of Dutchess, have compared the forgoing resolution with the original resolution now on file in the office of said clerk, and which was adopted by said Legislature on the g" day of December 2025, and that the same is a true and correct transcript of said original resolution and of the whole thereof. IN WITNESS WHEREOR, I have hercunto set my hand and scal of said I egislature this 8ü day of December 2025. LAI Kama Thillips \ PHILLIPS, DEPUTY CLERK OF THE LEGISLATURE SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER CATHERINE WEISSE DIRECTOR DUTCHESS COUNTY GOVERNMENT DEPARTMENT OF FINANCE REAL PROPERTY TAX SERVICES DIVISION Date: October 30, 2025 To: Sue Serino, County Executive From: Catherine Weisse, Director, RPTS (W) Re: Resolution Request for December 8, 2025 Meeting Please accept this memo along with my backup documentation as my request for a resolution for approval of an application for correction of multiple parcels. Pursuant to RPTL §556-b(4), the tax levying body shall review applications filed along with my investigative reports and pass a resolution to either approve or deny the application. 2025 CCT PAZ: 11 22 Market Street, Poughkeepsie, NY 12601 | (845) 486-2140 | Fax: (845) 486-2093 dutchessny.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 So ran of of kisting a propations. EAting anal Appropriatio •Contingency, • Additional Appropriations, • Other (explain). Identify Line Items(s): Related Expenses: Nature/Reason: Amount $ - Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: To correct the January 2025 County/Town Tax Roll for multiple parcels due to a clerical error. Prepared by: Margaret Burns Prepared On: 10/30/25 Dut.pdf SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER CATHERINE WEISSE DIRECTOR DUTCHESS COUNTY GOVERNMENT DEPARTMENT OF FINANCE REAL PROPERTY TAX SERVICES DIVISION Dutchess County Real Property Tax Investigative Report for Application for Correction of Multiple-Parcel Errors Municipality: Town of Stanford October 29, 2025 On October 16, 2025, my office received an application for correction of errors on multiple parcels, (RP- 556b). This application was filed by the Town of Stanford. The town's attorney has stated that when they adopted the Volunteer Firefighters and Ambulance Workers exemption under RPTL §466-a, the town board intended it to apply to the town's ad valorem special districts, but it was inadvertently left off the assessment roll. The list of affected parcels provided by the town is attached, (Schedule A). After reviewing the information provided to me, my recommendation is to approve the application as this appears to be a mistake in the determination of a partial exemption, (RPTL $550(2)(b)). My office has also calculated the amount of refunds due for each parcel and are shown on the Schedule A. Catherine Weisse Dutchess County Director of Real Property Tax Services 22 Market Street, Poughkeepsie, NY 12601 | (845) 486-2140 | Fax: (845) 486-2093 dutchessny.gov RP-556-b (9/04) NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES APPLICATION FOR CORRECTION OF MULTIPLE-PARCEL ERRORS RECEIVED OCT 1 6 2025 Part I. To be completed by Applicant, in triplicate. For correction of real property taxes, submitRE PROPERTY opies of this application to county director of real property tax services. (Except: in Tompkins anaX SERVICES Vassau Counties, submit to chief assessing officer; in a village which has retained its assessing unit status submit to the village assessor or chairman of the board of trustees). Town of Stanford Name of Applicant: 2. PO Box 436 Mailing Address: Stanfordville, NY 12581 Telephone Numbers: Day ( 845). 868-1310 ext 7 Evening (845 ) APPLICANT must attach a separate sheet giving the following information for each parcel affected 3. by the error: a. Description of property as indicated on assessment roll (include tax map designation); b. Account number (as shown on tax bill); c. Name of owner of parcel; d. Name of taxpayer if other than owner; e. Tax billing address for parcel; f. Amount of taxes currently due; and g. Proper amount of tax. Years request a correction of the tax levied agains ach pared lived on the atached shect for the for the following reason: Mathematical error in computation of partial exemption. Mathematical error in computation or extension of the tax. Mistake in the determination or transcription of a special assessment or other charge based on units of service provided by a special district. Real property entirely outside the boundaries of the assessing unit, school district or special district in which the real property is designated as being located Explanation, if necessary (if mathematical error in exemption computation identify exemption): Exemption did not recognize calculations for Special Districts 10/16/2025 Date Styhow AssessoR, T/o *County, city, village, school district; town in Westchester County. STANfOR→ RP-556-b (9/04) PART II. For use by COUNTY DIRECTOR, VILLAGE ASSESSOR: Attach written report including documentation and recommendation. Date application received: 10 16/25 _ Period of warrant for collection of taxes: 12/18/24 Last day for collection of taxes without interest: 228/25 Recommendation: Approve application Deny Application 10/30/25 Date Signature PART III. For use by TAX LEVYING BODY: •APPLICATION APPROVED Notice of approval mailed to applicant on (enter date): Order transmitted to collecting officer on (enter date): APPLICATION DENIED Reasons: Notice of denial mailed on (enter date): Signature of Chief Executive Officer or Official Designated by Resolution Date PART IV. FOR COLLECTING OFFICER'S USE: Refunds: When an application concerns a tax that has already been paid, and the application is approved, the applicant is entitled to a refund of the overpayment. Credits: When an application concerns a tax that has not yet been paid, and the application is approved, the Part III of this form). The interest and penalties on the credited portion of the tax are cancelled. Order from tax levying body received: Corrected tax due: Interest and penalties (if applicable): Total corrected tax due: $ - $ Tax roll corrected: Tax bill corrected: Application and Order annexed to the tax roll: Payment of corrected tax received: Total corrected tax due: Signature of Collecting Officer Date Date Date MACKEY BUTTS & WHALEN LLP ATTORNEYS AT LAW RECEIVED OCT 1 6 2025 DC REAL PROPERTY TAX SERVICES August 14, 2025 Ellen L. Baker Robert R. Butts Robert B. Dietz Richard R. DuVall lan S. MacDonald Joshua E. Mackey Cara A. Whalen Christina A. Mazzarella Alexander D. Salvato Emily Abrahams Tyrone Brown Richard J. Olson R. Keith Salisbury Hon. Albert M. Rosenblatt Reply to: • 3208 Franklin Avenue Millbrook, NY 12545 P 845.677.6700 F 845.677.2202 • 319 Mill Street Poughkeepsie, NY 12601 P 845.452.4000 F845.454.4966 ] 81 Main Stree .0. Box 308 Sharon, CT 06069 P 860.364.6232 F 860.364.6429 www.mbwlawyers.com Via email only: weisse @ dutchessuv.gov Catherine Weisse, Director of Real Property Tax Service Dutchess County Real Property Tax Service Agency 22 Market Street Poughkeepsie, NY 12601 RE: Stanford Ambulance District Volunteer Firefighters and Ambulance Workers Exemption Our File No.: 5162.0004 Dear Ms. Weisse: I am writing in my capacity as Town Attorney for the Town of Stanford, to confirm our recent telephone conversations in connection with the partial property tax exemption adopted by the Stanford Town Board in 2023 for its volunteer firefighters and ambulance workers. As this exemption was adopted after the tax status date of March 1, 2023, the exemption was not applied to taxes levied under the 2023 tax roll. When the 2024 tax roll was prepared, the partial exemption was not applied to reduce special district taxes in the Town. This letter is to confirm that the intent of the Local Law was that the partial exemption for volunteer firefighters and ambulance workers should be applied against all of the Town's ad valorem special districts as well as its general taxes. The eligible volunteer firefighters and ambulance workers should receive the benefit of this exemption for the tax levy of 2024 and all subsequent tax levies. We understand that further submissions may be required in order to process reimbursement for the exempt portion of taxes assessed in 2024 tax roll and included in the January, 2025 tax billings. Kindly acknowledge your receipt of this letter and confirm that the appropriate changes will be made in the assessment records to recognize this exemption. If further information or documentation is required, please do not hesitate to contact me or the appropriate Town official. 4902-5878-9726, v. 1 Thank you very much for your kind assistance with this question. Sincerely yours, MACKEY BUTTS & WHALEN, LU Able Barte Robert R. Butts Stanford Town Attorney RRB/jo cc: Wendy Burton, Town Supervisor Stephan Gotovich, Assessor 4902-5878-9726, v. 1 Swis Grid Number 135200 6567-16-777476-0000 1352006568-00-706388-0000 Parcel Location 2739 Salt Point Tpke 91 Willow Brook Rd 6669-00-270384-0000 192 Shelley Hill Rd 504 Cold Spring Rd 1 Tick Tock Way 6767-00-486210-0000 1352006768-00-622440-0000 63 Bangall Amenia Rd 1352006768-03-256233-0000 6 Hunns Lake Rd 25 E Hunns Lake Rd 135200|6869-11-735504-0000 4-6 Bockmill Rd 135200|6869-15-531429-0000 25 Thompson Ln Owner Name Young, Maria Catell Bloomberg, Jon J Smith, Dennis Picinelli, Michael Delfino, Christopher Robert Fusaro, Lara R Trustee Cerul, Edward Joseph Jr Stramm Zackery R Otero, Jose R Seipp, Evelyn Gregson, Nicholas A Gifford, Timothy Perumal, Randy R Moriarty, William G Layton, Myron D Spiers, Jeffrey McCarthy, Sean F Buchal, Dennis P Schedule A Ex. Code Ex. Amount 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 41633 Tax Rate Refund Amount Mailing Address 54,200 0.000584043 $ 31.66 |C/O Edward J. Zick 2739 Salt Point Tpke 64,311 0.000584043 $ 31,460 0.000584043 $ 57,460 0.000584043 22,250 $ 0.000584043 79,940 0.000584043 $ 24,210 0.000584043 $ 337 Shelley Hill Rd 504 Cold Spring Rd 71,180 0.000584043 $ 39,640 0.000584043 18,650 $ 0.000584043 $ 36,810 0.000584043 42,360 $ 0.000584043 $ 41,940| 0.000584043 $ 27,700 63 Bangall Amenia Rd 351 Hunns Lake Rd 0.000584043 $ 61,870 28,614 0.000584043$ 0.000584043 $ 77,360 0.000584043 $ 62,550 35,640 0.000584043$ 0.000584043 $ 16.71 96 Turkey Hollow Rd 45.18 |25 E Hunns Lake Rd 36.53 |4 Bockmill Rd 20.82 |P.O. Box 143 Chargeback Amount - Town of Stanford A430 $ 512.86 City, State, Zip Clinton Corners, NY 12514 Clinton Corners, NY 12514 Clinton Corners, NY 12514 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Poughkeepsie, NY 12601 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Stanfordville, NY 12581 Budget, Finance, and Personnel Committee Roll Call District District 7 - Hyde Park and Pleasant Valley Name Truitt* Yes V District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 5 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 12 - East Fishkill District 17 - Town and Village of Fishkill District 21 - East Fishkill Present: Absent: Vacant: T Resolution: V Motion: Houston* Polasek* Valdés Smith* Atkins* Travelpiece (VC) D'Aquanni Brendli Johnson Metzger McHoul Caswell (C) Total: Yes Abstentions: No Absent No 2025232 APPROVAL FOR CORRECTION OF MULTIPLE PARCEL ERRORS AND TO ORDER THE REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE - TOWN OF STANFORD DECEMBER 4, 2025 Roll Call Sheets District Present: Absent: Vacant: District 7 - Hyde Park and Pleasant Valley District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 1 - Town of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 4 - Hyde Park and Town of Poughkeepsie District 5 - Town of Poughkeepsie District 6 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 11 - Clinton, Pleasant Valley, and Rhinebeck District 12 - East Fishkill District 13 - East Fishkill and Wappinger District 14 - Wappinger and Town of Poughkeepsie District 15 - Wappinger District 17 - Town and Village of Fishkill District 18 - City of Beacon and Fishkill District 19 - North East, Stanford, Pine Plains, Milan & Red Hook District 20 - Red Hook, Tivoli, and Rhinebeck District 21 - East Fishkill District 22 - Beekman and Union Vale District 23 - Pawling, Beekman and East Fishkill District 24 - Dover and Pawling Resolution: - Motion: o- Last Name YES Truitt Houston Polasek Valdés Smith Atkins Gorman Travelpiece Lawler D'Aquanni Kaul Brendli Johnson abseut Kearney Metzger Paoloni Versaci Faust McHoul Page Drago Munn Caswell Garito Rolison House Total : 24 Yes Abstentions:_ NO No 2025232 APPROVAL FOR CORRECTION OF MULTIPLE PARCEL ERRORS AND TO ORDER THE REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE - TOWN OF STANFORD DECEMBER 8, 2025