DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS

BUDGET, FINANCE & PERSONNEL RESOLUTION NO. 2025011 RE: DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS Legislators CASWELL, TRUITT, HOUSTON, POLASEK, GORMAN, D'AQUANNI, and MC HOUL 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, 2025 through December 31, 2025, 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. APPROVED CA-002-25; EMW/rjw; G-0145-A 12/5/2024 Fiscal Impact: None Sitan seren SUSAN J. SERINC STATE OF NEW YORK COUNTY EXECUTIVE SS: COUNTY OF DUTCHESS Date. 1/22/2025 This is to certify that I, the undersigned 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 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 hereunto set my hand and scal of said Legislature this 21" d High Unger NO FISCAL IMPACT PROJECTED FISCAL IMPACT STATEMENT 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, 2 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: see Send Prepared On: 1114184 Out paf SUE SERINO COUNTY EXECUTIVE HEIDI SEEBACH COMMISSIONER DUCHESS COUNTY GoVERNMENT DEPARTMENT OF FINANCE MEMORANDUM TO: Heidi Seelbach, Commissioner of Finance Jess White, Budget Director FROM: Jessica Lorant, 1" Deputy Commissioner Ih CC: Rachel Kashimer, Chris Baiano, Elizabeth Wolf, Colleen Pillus, Gina Pantano, Tiffanie Massey, Rachel Whispell DATE: 11/15/2024 Resolution request for Delegation of Autority regarding the correction of Tax Rolls for the 2025 Calendar Year Please add a resolution to the first January Legislative meeting to delegate the autority with respect to tax roll corrections as allowed in Real Property Tax Law Section 554. This autority needs to be reestablished each year pursuant to Real Property Tax Law. The current maximum under law for the delegation of autority 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 District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon Name Truitt* Yes Present: Absent: Vacant: 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 V Resolution: _ Motion: Houston* Polasek* Valdés Smith* Atkins* Travelpiece (VC) D'Aquanni Brendli Johnson Metzger McHoul Caswell (C) Total : 12 Yes Abstentions: 2025011 DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS JANUARY 16, 2025 No No 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: Last Name YES 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 0 NO Abdent Absent Absent Abseut No 2025011 DELEGATION OF AUTHORITY WITH RESPECT TO CORRECTING ERRORS ON TAX ROLLS JANUARY 21, 2025