REQUEST FOR LEGISLATIVE ACTION
Description (e.g., Contract Authorization for Information Services):
title
Request to authorize the correction of the 2026 property tax bill of 48 N Pearl Street, City of Albany, Tax Map Identification Number 76.34-2-21
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Date: 2/3/2026
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) Tax Bill Correction
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: NYS PRTL §550/554
Request for Bids / Proposals:
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 City of Albany Assessor, Mr. Trey Kingston, has submitted an Application for Corrected Tax Roll to correct an erroneous 2026 property tax bill issued for 48 North Pearl St, City of Albany, Tax Map Identification # 76.34-2-21.
The property in question is subject to a PILOT agreement with the City of Albany Industrial Development Agency. Pursuant to the PILOT agreement the property was to be granted a tax exemption and wholly exempt from real property taxes. This exemption was to start with the 2025 assessment roll. The exemption was not applied to the property and taxes were extended. This constitutes an Unlawful Entry Error as defined by NYS RPTL §550 (7) (a).
Real Property Tax Law §554 allows for the correction of unlawful entry errors on the assessment and tax rolls. I recommend that the Albany County Legislature approve the correction to the tax rolls and authorize the reissue of a corrected school tax bill and property tax bill in the amount of $0.00.