REQUEST FOR LEGISLATIVE ACTION
Description (e.g., Contract Authorization for Information Services):
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Requesting the authorization to cancel certain unenforceable delinquent tax liens against 2 Eagle Street Tax Identification Number 76.26-3-28, 4 Eagle Street Tax Identification Number 76.26-3-27, and 6 Eagle Street Tax Identification Number 76.26-3-27, all located within the City of Albany
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Date: 6/25/2026
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) Adopt resolution to cancel unenforceable taxes pursuant to RPTL §1138
CONTRACT TERMS/CONDITIONS:
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DESCRIPTION OF REQUEST: (state briefly why legislative action is requested)
The three-year period for correcting this error through the ordinary correction of errors process has expired. Accordingly, enclosed for your review is a proposed resolution.
During a review of the 2019 List of Delinquent Taxes, it was discovered that property tax bills were erroneously imposed on three parcels owned by One Columbia Place Realty LLC. These parcels had been merged into a single tax parcel in 2017 and no longer existed as separate parcels in 2019. Despite the merger, the City of Albany extended water charges against the former parcels, resulting in tax liens being levied against properties that no longer existed as separate taxable entities.
Because the underlying parcels did not exist at the time the charges were imposed, the liens were improperly created and cannot be enforced.
Therefore, I am requesting that the County Legislature adopt the attached resolution, pursuant to RPTL § 1138(6), canceling the unenforceable tax liens against 2, 4, and 6 Eagle Street. In addition, I am requesting authorization to charge back to the City of Albany all amounts previously credited or guaranteed by the County with respect to these liens.