REQUEST FOR LEGISLATIVE ACTION
Description (e.g., Contract Authorization for Information Services):
title
Authorization to cancel and charge back unenforceable delinquent tax on properties owned by the Albany Housing Authority
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Date: 5/27/2025
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) Authorization to cancel and charge back unenforceable delinquent tax on Albany Housing Authority properties
CONTRACT TERMS/CONDITIONS:
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BUDGET INFORMATION:
Is there a Fiscal Impact: Yes ☐ No ☒
Anticipated in Budget: Yes ☐ No ☒
Spreadsheet attached: Yes ☐ No ☒
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ADDITIONAL INFORMATION:
Mandated Program/Service: Yes ☒ No ☐
If Mandated, Cite Authority: PBG §52
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Competitive Bidding Exempt: Yes ☒ No ☐
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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 2018 List of Delinquent Taxes, it became apparent that a property tax bill was imposed on two tax exempt Albany Housing Authority properties in error. Parcels number 76.56-2-10 and 76.56-2-5, in the City of Albany are properties owned by the Albany Housing Authority, a public housing authority organized and existing pursuant to §52 of the Public Housing Law.
In 2018 a waste collection fee was extended against both properties. Pursuant to Public Housing Law §52 the properties are exempt from taxation and the fee should not have been levied on the 2018 city tax bill. Albany County has legal means to enforce this erroneous tax.
I am requesting that the County Legislature adopt a resolution canceling the unenforceable property tax lien against 74 Morton Avenue and 86 Morton Avenue. Additionally, I am requesting that said resolution authorize a chargeback of all amounts credited or guaranteed to the City of Albany. The total amount of the chargeback is $1,014.30.