APPROVAL OF APPLICATION FOR REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE

BUDGET, FINANCE & PERSONNEL RESOLUTION NO. 2026117 RE: APPROVAL OF APPLICATION FOR REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE APPLICANT: Dutchess Ave LLC 329 Oakridge Rd. Hopewell Jct., NY 12533 ACCOUNT NO.: 135601-6158-17-205183-0000 Legislators MUNN, BRENDLI, CASWELL, DARROW, KEARNEY, LAWLER and REDL offer the following and move its adoption: WHEREAS, there is a Village Tax Re-Levy on the January 2026 County/Town Tax roll for the Town of Wappinger under the name of Dutchess Ave LLC, Account No.135601-6158-17- 205183-0000, and WHEREAS, the owner of said parcel, by application attached hereto, has applied for a refund of real property taxes on the basis of an alleged clerical error, and WHEREAS, pursuant to Section 556 of the Real Property Tax Law, the County Director of Real Property Service has investigated this claim and it has been determined and certified by said Director that the tax bill, as issued, is incorrect due to the clerical error, 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 received May 28, 2026, relating to Account No. 135601- 6158-17-205183-0000 for a refund is hereby approved, and be it further RESOLVED, that the Commissioner of Finance is authorized, empowered, and directed to issue a tax refund to the applicant in the amount of $3,424.66 plus any applicable interest and penalties and to charge-back the erroneous amounts on next year’s levy as follows: A342 Allowance for Uncollectible Taxes $ 224.04 A668 Village of Wappingers Falls $ 3,200.62 Total $ 3,424.66 (Plus interest + penalties) and be it further BUDGET, FINANCE & PERSONNEL 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-071-26 CW/EMW/mar/rjw G-0194 06/04/2026 Fiscal Impact: See Attached APPROVED Susanjbero SUSAN J. SERINO COUNTY EXECUTIVE Data July STATE OF NEW YORK s5: COUNTY OF DUTCHESS This is to certif that I, the undersigned Clerk of the Legislature of the County of Dutchess, hate compared the foregoing Resolution with the original Resolution not on file in the office of said Clerk, and which was adopted br said Legislature on the 13th dar of Jult 2026, and the same a true and correct transcript of said original Resolution and the whole thereof. IN WITNESS WHEREOF, I have hereunto set my hand and seal of said Legislature this 14tia dar of Jul 2026 JULIA HEROISIT, CLERK OF THE LECISTATERE COORDINATION Initialing indicates information only: County Executive Elu County Attorney (as to form) CURMURPT JF/EMu Finance DAB/aMuComptroller Im Budget SUE SERINO COUNTY EXECUTIVE SHANNON DECKER COMMISSIONER CATHERINE WEISSE DIRECTOR DUTCHESS COUNTY GOVERNMENT DEPARTMENT OF FINANCE REAL PROPERTY TAX SERVICES DIVISION Date: May 29, 2026 To: Sue Serino, County Executive From: Catherine Wise, Director, APTS W Re: Resolution Request for July 13, 2026 Meeting Please accept this memo along with my backup documentation as my request for a resolution for approval of a refund of property taxes. Pursuant to RPTL §556(5), the tax levying body shall review applications filed by the property owner along with my investigative reports and pass a resolution to either approve or deny the application. 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 Source of County Funds (check one): L Existing Appropriations, •Contingency, •Transfer of Existing Appropriations, [ Additional Appropriations, LI Other (explain). Identify Line Items(s): Related Expenses: Amount $. Nature/Reason: - Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: Partial refund of a January 2026 County/Town tax bill due to clerical error on the tax roll. No Fiscal Impact. Prepared by: Margaret Bums Prepared On: 5/28/2026 Dul pott Dutchess County Real Property Tax Services Correction of Errors Investigative Report Legal Description (Grid #): 135601-6158-17-205183-0000 Owner's Name: Dutchess Ave LLC Mailing Address: 329 Oakridge Rd. Hopewell Junction NY 12533 Property Location: 12 Dutchess Ave. School District: Wappingers Central School Dist Total Assessed Value on roll: 280,000 Taxable Assessed Value on roll: 280,000 Exemptions and amounts, if applicable: Special District: Corrected to: Same Corrected to: Same Amount Levied: $4,188.31 Should be: $763.65 Tax Bill Paid: • Yes • No Error Claimed is defined in Real Property Tax Law §550: E] Subdivision 2, Paragraph • Subdivision 3, Paragraph • Subdivision 7, Paragraph _ (clerical error) _ (error in essential fact) (unlawful entry) Reason: • Exemption was approved by assessor, but not entered on roll • Exemption amount incorrectly calculated • Assessed value on roll does not match assessor's final work product • Structure did not exist on taxable status date or was present on another parcel • Assessment based on incorrect acreage • Parcel should be Wholly Exempt • Parcel Misclassified as homestead or non-homestead El Other: Incorrect re-levy of a previously paid Village tax bill. Recommendation: [ APPROVE APPLICATION • DENY APPLICATION Details: It is recommended that the application for a partial refund of the 2025/26 County/Town tax bill be approved. investator. Margart Burns ector Cathe iss Dare: 5/29/26 L: L Maggie\Correction of Errors\Investigative Report.docx NEW YORK STATE Department of Taxation and Finance Office of Real Property Tax Services Application for Refund or Credit of Real Property Taxes RP-556 RECEIVED 219) MAY 2 8 2026 Part 1 - General information: To be completed in duplicate by the applicant. Names of owners DC REAL PROPERTY Dutchess Ave LLC (Annmarie Wheeler) TAX SERVICES Mailing address of owners (number and street or PO box) Location of property (streel address) 329OakRidge Rd 12 Dutchess Ave City, village, or post office State ZIP code City, town, or village State ZIP code Hopewell NY 12533 Wappingers Falls 12590 Daytime contact number Evening contact number Tax map number of section/block/ot: Property identificalion (see fax bill or assessment roll) 845-913-8967 135.601 6158 172.051-830000 Account number (es appears on tax bill) Amount of taxes paid or payable Date of paymant 19205183 3,424.66 05-13-2026 Reasons for requesting a refund or credit: Requesting a refund of taxes overpaid. 2025 Village of Wappingers tax pald on 9/04/25 was not applied and was relevied on 2026 Town of Wappinger tax bill. ToW tax bill was paid on 5/13/2026. I've included payment confirmations for both the Town & Village. I hereby request a refund or credit of real property taxes levied by Wappingers for the year(s) 2025 (County, city, village, etc.) Signature of applicant Archedl Date 05-25-2026 Part 2 - To be completed by the County Director or Village Assessor. Attach a written report including documentation and recommendation. Specify the type of error and paragraph of subdivision 2, 3, or 7 of Section 550 under which the error falls. Date application received Date warrant annexed 5-28-24 12-17-25 Last day for collection of taxes without interest laud 5/13/26 Recommendation Approve application* Deny application Signatire of official Date athi - Wiesss "5 129/26 * If this application is approved, and the same error appears on a current assessment roll, send a copy of this form, including all attachments, to the assessor and board of assessment review. They must treat this application as a petition for the correction of that current roll (Form RP-553). Part 3 - For use by the tax levying body or official designated by resolution _ (sert number or date, if applicable) Application approved (Mark an X in the applicable box): Clerical error Error in essential fact O Unlawful Entry Amount of taxes paid Amount of taxes due Amount of refund or credit Application denied (reason): Signature of chief execulive officer or official designated by resolution ]Date Office of the Treasurer VILLAGE OF WAPPINGERS FALLS 2582 South Avenue Wappingers Falls, NY 12590 (845)297-8773 ext. 4 RECEIVED MAR 03 2026 DC REAL PROPERTY TAX SERVICES Dutchess County Real Property 22 Market Street, #3 Poughkeepsie, NY 12601 March 3, 2026 Dear Kathy Weisse, The Village of Wappingers Falls received payment for the following address on 9/4/2025: 12 Dutchess Avenue. Please feel free to contact this office if you need any additional information. Sincerely, Jennifer 9. Bom Jennifer A. Brown, Interim Treasurer IMPORTANT-TA Lee A. Freno, Recr Wappinger Town happingers Fals SALE Wappingers Falls MY 12590 845.297-4342 05/13/26 Merminat!® quence ith Numb 12 02:59 406- 12-793-20 000001 732806 DUTCHESS AVE LLI 329 OAKRIDGE RD HOPEWELL JUNCT AMOUNT: $4272.08 CONVENIENCE FFF: $4.00 TOTAL: $ 4276.08 CARD ENTRY MODE CHIP APPLICATICN NAME Visa ...VA 90 CVM AID TVR IAD TSI 0671030800 PROPERTY DESCRIPTION & LOCATION PARCEL ID 135601-6158-17-205183-0000 LOCATION 12 DUTCHESS AVE ACREAGE 0.12 SCHOOL Wappingers CSD PROPERTY CLASS 210 - 1 Family Res Taxing Purpose **HOMESTEAD PARCEL** County Tax Town Inside Tax Ret Village Tax f Total Levy 107,014,305 448,761 PAID STATEMENT OF COUNTY/TOWN TAXES TOWN OF WAPPINGER Page No. 1 of 1 Fiscal Year: 1/1/26 to 12/31/26 Roll Sect. SWIS CODE: Bill No. 135601 382 Warrant Date: Bank Code: 12/17/25 Estimated State Aid: Sequence No. 133 Account No. 19205183 CNTY 123,740,526 AKE CHECKS PAYABLE TO = A. Freno, Receiver of Taxes appinger Town Hall Middlebush Road TOWN 269,400 IN PERSON PAYMENT Town Hall Monday-Friday 8:30 a.m.- 4:00 p.m. online:townofwappingerny.gov appingers Falls, NY 1259C 5-297-4342 SEE REVERSE SIDE FOR MORE INFORMATION ites the Full Market Value of this property as of 7/1/2024 was: 1 Value of this property is: ntage of Value used to establish assessments was: Valua Tax Purpose 280,000 280,000 100.00% Full Value Estimate PROPERTY TAXES % Change From Prior Yeart Taxable Value or Units 280,000.00 280,000.00 0.00 Rate per $1000 or per Units 2.110828 .616499 Tax Amount 591.03 172.62 3,424.66 RECEIVER OF TAKES *This is the percent of increase or decrease of the urrent year's tax levy over the previous year's tax lev. TOTAL TAX DUE 02/28/26 $4,188.31 his does not represent the total percent of your ta› increase or decrease. The tax levy is the total amount to be raised by property taxes. Taxes paid by _CC CA CH RECEIVER'S STUB MUST BE RETURNED WITH PAYMENT. INCLUDE YOUR PHONE NUMBER AND BILL NUMBER ON YOUR CHECK. FOR A RECEIPT OF PAYMENT RETURN ENTIRE BILL. TOWN OF WAPPINGER INSTALLMENT 1 Bill No. Parcel 135601 6158-17-205183-0000 DUTCHESS AVE LLC Pay on or before: 2/28/2026 $1,396.11 3/1/2026 - 5/31/2026 $1,424.04 4% 6/1/2026 - 8/31/2026 $1,451.96 TOWN OF WAPPINGER 382 INSTALLMENT 2 Bill No. Parcel 135601 6158-17-205183-0000 DUTCHESS AVE LLC Pay on or before: 2/28/2026 $1,396.10 2% 3/1/2026 - 5/31/2026 $1,424.02 4% 6/1/2026 - 8/31/2026 $1,451.94 TOWN OF WAPPINGER 382 INSTALLMENT 3 Bill No. 382 Parcel 135601 6158-17-205183-0000 DUTCHESS AVE LLC Pay on or before: 2/28/2026 $1,396.10 2% 3/1/2026 - 5/31/2026 $1,424.02 4% 6/1/2026 - 8/31/2026 $1,451.94 THREE PAYMENT OPTION Derenrenic crus • IMPORTANT-TAX DOCUMENT ENCLOSED MAKE CHECKS PAYABLE TO Village of Wappingers Falls PO Box 118 Buffalo, NY 14240-0118 845-297-8773 ext 4 DUTCHESS AVE LLC 329 OAKRIDGE RD HOPEWELL JUNCTION, NY 12533 STATEMENT OF VILLAGE TAXES VILLAGE OF WAPPINGERS FALLS Page No. 1 of 1 Fiscal Year: 6/1/25 to 5/31/26 Roll Sect. SWIS CODE: Bill No. Sequence No. 135601 2379 136 Warrant Date: Bank Code: Account No. 6/1/25 19205183 Estimated State Aid VILL 44,372 PAYMENT INFORMATION ONLINE: Village Website Monday to Friday 9am to 3pm www.wappingersfallsny.gov Provide: Name & Phone Contact In person: 2582 South Ave SEE REVERSE SIDE FOR MORE INFORMATION The assessor estimates the Full Market Value of this property as of 7/1/23 was: The Total Assessed Value of this property is: The Uniform Percentage of Value used to establish assessments was: Exemption Value Tax Purpose 259,300 259,300 100.00% Full Value Estimate PROPERTY DESCRIPTION & LOCATION PARCEL ID 135601-6158-17-205183-0000 LOCATION 12 DUTCHESS AVE ACREAGE 0.12 SCHOOL Wappingers CSD PROPERTY CLASS 210 - 1 Family Res Taxing Purpose **HOMESTEAD PARCEL** Village Taxes Grinnell Public Lib Unpaid Vill Sanit Unpaid Village Sewer Unpaid Village Water Total Levy PROPERTY TAXES % Change From Prior Year 4,869,899 203,362 0.9 -9.6 Taxable Value or Units 259,300.00 259,300.00 0.00 0.00 0.00 Rate per $1000 or per Units 6.787954 353595 Tax Amount 1,760.12 91.69 111.00 486.97 486.57 *This is the percent of increase or decrease of the current year's tax levy over the previous year's tax levy. This does not represent the total percent of your tax increase or decrease. The tax levy is TOTAL TAX DUE 7/1/25 the total amount to be raised by property taxes. $2,936.35 Taxes paid by RECEIVER'S STUB MUST BE RETURNED WITH PAYMENT. INCLUDE YOUR PHONE NUMBER AND BILL NUMBER ON YOUR CHECK _CC CA CH Village of: V. Wappingers Falls School: Wappingers CSD Location: 12 DUTCHESS AVE DUTCHESS AVE LLC 329 OAKRIDGE RD HOPEWELL JUNCTION, NY 12533 VILLAGE OF WAPPINGERS FALLS RECEIVER'S STUB (RETURN WITH PAYMENT) Nould you like a receipt sent to you f Yes, return the entire bill with paymen •Yes • No НИННІ Bill No. 2379 Bank Code 135601 6158-17-205183-0000 PAYMENT SCHEDULE IF PAID BETWEEN Today- AMOUNT PENALTY / INTEREST 7/1/25 $2,936.35 7/2/25 - 7/31/25 $2,936.35 $0.00 3146.82 TOTAL DUE 2,936.35 33,083.11 After last pay by date in the penalty schedule, call your Tax Collector for amount due. TOTAL TAXES DUE BY 7/1/25 $2,936.35 I FIS Pay Direct Thank you for your payment. Please print this receipt and keep it for your records. Block Lot Qual : 135.601 6158172.051-830000 Property Location: 12 DUTCHESS AVE Onner Name: DUTCHESS AVE LLC Payment Amount: (S3,112.53 Service Fee: $91.82 Total Paymear Amowar $3,20435 Receipt Number: 3905510754 Transaction Date: 09104/2025 08-1 AM Paymens Type: @ VSA Accouar Number: *3942 Your session mill expire in _ seconds. To continue working with the site, click "Extend". Refund Town of Wappinger 2025/26 C/T Tax Bill Currently on Tax Rall Ret Village Corrected Tax Roll Dutchess County Town of Wappinger Ret Village Grid Number: Name: Location: Assessed Value SCHEDULE A 135601-6158-17-205183-0000 Dutchess Ave. LLC 12 Dutchess Ave. Exemption Amount Taxable Value 280.000| 280,000 280,000 280,000 Tax Rate 0.002110828 0.000616499 Total 591.03 172.62 Original amount 2,936.35 Village Interest 9% 264.27 /Assessed Value 1 Exemption Amount 280,000 280,000 County interest 7% 224.04 3,200.62] Total Tax on Current Roll 1 Taxable Value [Tax Rate 0.002110828| 0.000616499 3.424.66 4.188.31 Total 591.03 172.62 Village Interest Original amount County Interest 7% Chargeback 9% Total Tax on Corrected Rolli A342 Allow. For Uncoll. Taxes A430 Town of Wappinger A668 Village of Wappingers TOTAL CHARGEBACK AMOUNT 763.65 $224.04 $3.200.62 $3,424.66 Budget, Finance, and Personnel Committee Roll Call District Name Yes No District 16 - Fishkill and Beacon Valdés Smith* X District 9 - City of Poughkeepsie Atkins* X District 20 - Red Hook, Tivoli, and Rhinebeck Munn* X District 3 - LaGrange Polasek* X District 12 - East Fishkill Metzger* X District 1 - Town of Poughkeepsie Redl (VC) X District 4 - Hyde Park and Town of Poughkeepsie Lawler (C) X District 7 - Hyde Park and Pleasant Valley Darrow X District 8 - City and Town of Poughkeepsie Brendli X District 10 - City of Poughkeepsie Johnson X District 18 - City of Beacon and Fishkill Rhodes X District 21 - East Fishkill Caswell X 12 Present: ____ Absent: ____ Vacant: ____ Resolution: ____ Motion: ____ 12 Total : ______ ______ Yes No Abstentions: ______ 2026117 APPROVAL OF APPLICATION FOR REFUND OF REAL PROPERTY TAXES AND TO AUTHORIZE A CHARGE-BACK BY THE COMMISSIONER OF FINANCE Roll Call Sheets District Last Name YES NO 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 Arnoff 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 X X X X X X X X X X X X X X X X X X X X X X X X X 25 Present: ____ Absent: ____ Vacant: ____ Resolution: ____ Motion: ____ 25 Total : ______ ______ Yes No Abstentions: ____ CONSENT AGENDA: RESOLUTIONS 096, 097, 098, 103, 108, 109, 110, 111, 114, 115, 117, 120, 121 OF THE YEAR 2026