REQUEST FOR LEGISLATIVE ACTION
Description (e.g., Contract Authorization for Information Services):
title
Request to authorize the cancellation of certain unenforceable delinquent tax liens against 38 Ten Broeck Street, City of Albany, Tax Identification Number 65.82-1-14
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Date: 02/25/2026
Department: Real Property
Attending Meeting: Michael McGuire
Submitted By: Michael McGuire
Title: Director
Phone: 518-487-5292
Purpose of Request: Other (State if not Listed) Cancellation of unenforceable tax
CONTRACT TERMS/CONDITIONS:
Party Names and Addresses:
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Term: (Start/end date or duration) Enter text.
Amount/Raise Schedule/Fee: Enter text.
BUDGET INFORMATION:
Is there a Fiscal Impact: Yes ☐ No ☒
Anticipated in Budget: Yes ☐ No ☒
Spreadsheet attached: Yes ☐ No ☒
Source of Funding - (Percentages)
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State: Enter text. Local: Enter text.
County Budget Accounts:
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Appropriation Account and Line: Enter text.
Appropriation Amount: Enter text.
ADDITIONAL INFORMATION:
Mandated Program/Service: Yes ☒ No ☐
If Mandated, Cite Authority: §1138 (6)
Request for Bids / Proposals:
Competitive Bidding Exempt: Yes ☐ No ☒
# of Response(s): Enter text.
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Apprenticeship Program Yes ☐ No ☒
Previous requests for Identical or Similar Action:
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DESCRIPTION OF REQUEST: (state briefly why legislative action is requested)
The three-year time limit to use the ordinary correction of errors process has expired, therefore, enclosed for your review is a resolution. In reviewing the 2019 List of Delinquent Taxes, it became apparent that a property tax bill was imposed on a property owned by the City of Albany in error. The parcel was conveyed to the City of Albany by deed 3126-11095. The deed was recorded with the Albany County Clerk on 02/10/2015.
Pursuant to RPTL §406 (1) property owned by a municipal corporation which is located within its corporate limits is exempt from real property taxation. As a matter if law the properties should have been wholly exempt starting with the 2015 assessment roll.
Given the information provided, I am requesting that the County Legislature adopt a resolution canceling the unenforceable liens on 38 Ten Broeck Street pursuant to RPTL §1138 (6). Additionally, I am requesting that said resolution authorize a chargeback of all amounts credited or guaranteed to the City of Albany.