DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS

BUDGET, FINANCE & PERSONNEL RESOLUTION NO. 2025012 RE: DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS Legislators CASWELL, TRUITT, HOUSTON, POLASEK, GORMAN, D'AQUANNI, and MC HOUL 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, 2025 through December 31, 2025, 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. APPROVED CA-001-25; EMW/rjw; G-0145-A 12/5/2024 Fiscal Impact: None futan Serio SUSAN J. SERIN STATE OF NEW YORK COUNTY EXECUTIVE SS: COUNTY OF DUTCHESS DeD 1/22/2025 This is to certify that I, the undersigned Clerk of the Legislature of the County of Dutchess, have compared the foregoing resolution with the original resolution now on file in the office of said clerk, and which was adopted by said Legislature on the 21" day of January 2025, and that the same is a true and correct transcript of said original resolution and of the whole thereof. IN WITNESS WHEREOF, I have hercunto set my hand and seal of said Legislature this 21" day of January 2025. Aya Unger 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 Appropriations, Contingency, • Transfer of Existing Appropriations, [ Additional Appropriations, D 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 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: Jessed derant Prepared On: 14BL2Y Dut pof SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER DUTCHESS COUNTY GOVERNMENT DEPARTMENT OF FINANCE MEMORANDUM TO: Heidi Seelbach, Commissioner of Finance Jess White, Budget Director FROM: Jessica Lorant, 1" Deputy Commissioner Jh CC: Rachel Kashimer, Chris Baiano, Elizabeth Wolf, Colleen Pillus, Gina Pantano, Tiffanie Massey, Rachel Whispell DATE: 11/15/2024 RE: Resolution request for Delegation of Authority to make property tax refunds for the 2025 Calendar Year Please add a resolution to the first January Legislative meeting to delegate the authority to make real property tax refunds as allowed in Real Property Tax Law Section 556. 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 Market Street, Poughkeepsie, NY 12601 | (845) 486-2025 | Fax: (845) 486-2198 dutchessny.gov Budget, Finance, and Personnel Committee Roll Call District District 7 - Hyde Park and Pleasant Valley Name Truitt* Yes 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 12 Present: Absent: Vacant: Resolution: _ Motion: Houston* Polasek* Valdés Smith* Atkins* Travelpiece (VC) D'Aquanni Brendli Johnson Metzger McHoul Caswell (C) Total: 12 Yes Abstentions: No No 2025012 DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS JANUARY 16, 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 21 4 Resolution: _ Motion: Last Name Truitt Houston Polasek Valdés Smith Atkins Gorman Travelpiece Lawler D'Aquanni Kaul Brendli Johnson Kearney Metzger Paoloni Versaci Faust McHoul Page Drago Munn Caswell Garito Rolison House Total : Abstentions: YES NO Abseut absit absent Absent 21 Yes No 2025012 DELEGATION OF AUTHORITY WITH RESPECT TO CERTAIN REAL PROPERTY TAX REFUNDS JANUARY 21, 2025