File #: 25-236    Version: 1 Name:
Type: Resolution Status: Passed
File created: 4/29/2025 In control: Audit and Finance Committee
On agenda: Final action: 6/9/2025
Title: AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON PROPERTIES OWNED BY THE STATE OF NEW YORK LOCATED WITHIN THE COUNTY AND CHARGE BACK OF THE AMOUNTS CREDITED IN CONNECTION WITH SAID LIENS
Sponsors: Audit and Finance Committee
Attachments: 1. NYS Owned Property - RLA Cover Letter, 2. RLA Form 6570, 3. NYS Owned Property - RLA Backup, 4. NYS Govt Resolution, 5. 25-236 AF 20 - TMP 6570 - Unenforcable Delinquent Tax Liens - NYS Govt

RESOLUTION NO. 236

 

AUTHORIZING CANCELLATION OF CERTAIN UNENFORCEABLE DELINQUENT REAL PROPERTY TAX LIENS ON PROPERTIES OWNED BY THE STATE OF NEW YORK LOCATED WITHIN THE COUNTY AND CHARGE BACK OF THE AMOUNTS CREDITED IN CONNECTION WITH SAID LIENS

 

Introduced:  6/9/25

By Audit and Finance Committee:

 

                     WHEREAS, The County Department of Law has advised the Commissioner of the County Department of Management and Budget as Enforcing Officer (“Enforcing Officer”) of the Albany County Tax District (“Tax District”) that Real Property Tax Law § 558 governing the cancellation of void taxes requires that: “the County Legislature of any County shall direct the cancellation of any unpaid tax levied or imposed by such County against property of New York State or the United States where it is determined that the lien of such tax cannot be enforced; that the County Legislature of any County shall also direct the cancellation of any unpaid tax levied or imposed by such County where the lien of such tax is rendered permanently unenforceable by operation of the provisions of any statute; that the amount of any tax so cancelled shall be a charge upon the County to the extent of the County taxes that were so cancelled and upon the cities and towns or special districts thereof to the extent of the respective City, Town or Special District taxes that were so cancelled; and, that amounts so charged to Cities, Towns and Special districts shall be included in the next ensuing tax levy”, and

 

WHEREAS, Real Property Tax Law § 404 provides that real property owned by the State of New York shall be exempt from taxation, except as otherwise provided by the laws of the State of New York, and

                      

WHEREAS, The Enforcing Officer has informed the Albany County Legislature that the following delinquent real property tax liens upon real property located within the Tax District which are owned by the State of New York have been returned to the Tax District for enforcement:

 

 

 

 

 

 

 

 

 

 ALBANY COUNTY TAX DISTRICT

 Parcel Location

 Tax Map No.

 Tax Lien Year(s)

Charge Back Amount

 Legal Impediment

 0 CHATEAU COURT, TOWN OF COLONIE

 54.9-1-56

                                                                                                                      2004  2005  2006  2007

 $331.75  $151.18  $152.11  $152.04

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 0 CORNING STREET, TOWN OF COLONIE

 54.13-2-65

 2010

 $152.46

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 0 GAME FARM ROAD, TOWN OF NEW SCOTLAND

 95.-3-59.10

 2012  2015  2016

 $42.84  $7.66  $117.02

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404  

 0 GAME FARM ROAD, TOWN OF NEW SCOTLAND

 84.-2-50

 2016

 $1,363.71

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 0 GULF ROAD, TOWN OF RENSSELAERVILLE

   135.-1-2.10

   1995  1997

   $614.89  $248.82

  These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 0 NEW SCOTLAND ROAD, CITY OF ALBANY

 75.5-2-1

 1997

 $27.76

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 0 ORCHARD STREET, TOWN OF BETHLEHEM

 84.00-3-13.3

 2011  2012  2013  2014  2015  2016  2017  2018  2019  2020  2021

 $153.18  $1.83  $292.84  $1.82  $2.59  $1.80  $2.79  $2.63  $1.66  $1.91  $1.89

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404     

 10 N HAWK STREET, CITY OF ALBANY

 76.25-2-15

 2000  2016  2017  2020

 $293.53  $497.98  $277.01  $306.02

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 102 STATE STREET, CITY OF ALBANY

 76.42-1-3

 2000

 $392.09

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 103 WESTERN AVENUE, CITY OF ALBANY

 65.17-1-2

 2001  2003

 $263.50  $381.86

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1080 KINGS ROAD, TOWN OF COLONIE

 16.3-2-4

 2007  2008  2009

 $157.92  $157.55  $156.05

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 11 MADISON AVENUE EXTENSION, CITY OF ALBANY

 41.00-2-101

 2010  2011  2012

 $3,475.06  $3,475.06  $3,641.57

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 11 PINEHURST BOULEVARD, CITY OF ALBANY

 40.00-3-4

 1995  1996  1997  1998  1999  2000  2001

 $6,736.80  $6,659.96  $6,726.73  $9,517.07  $8,045.65  $7,221.62  $7,737.49

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1120 TROY SCHENECTADY ROAD, TOWN OF COLONIE

 18.-1-21

 2004

 $585.86

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1133 KINGS ROAD, TOWN OF COLONIE

 28.1-1-1.2

 2005  2007  2008  2009

 $150.39  $151.35  $151.33  $150.30

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404  

 1135 KINGS ROAD, TOWN OF COLONIE

 28.1-1-1.1

 2005  2007  2008  2009

 $169.51  $168.13  $167.22  $164.98

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1136 KINGS ROAD, TOWN OF COLONIE

 16.3-2-10.2

 2011

 $19.40

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1219 KINGS ROAD, TOWN OF COLONIE

 28.2-3-18

 2012  2013  2014

 $161.45  $302.45  $11.45 

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 1250 KINGS ROAD, TOWN OF COLONIE

 28.2-3-9

 2008  2009

 $198.17  $193.55

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 129 HAMILTON STREET, CITY OF ALBANY

 76.11-1-1

 2002

 $397.38

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 130 KARNER ROAD, TOWN OF COLONIE

 41.1-1-25.1

 2013

 $302.76

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 132 SOUTH LAKE AVENUE, CITY OF ALBANY

 76.5-1-2

 2003

 $1,071.46

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 137 VFW DR ROAD, TOWN OF COLONIE

 41.1-1-7

 2001

 $0.25

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 138 NEW SCOTLAND AVENUE, CITY OF ALBANY

 76.5-1-9

 1999  2000

 $2,514.12  $1,244.77

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 146 KARNER ROAD, TOWN OF COLONIE

 41.1-1-26

 2001

 $6.35

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 167 ELK STREET, CITY OF ALBANY

 65.81-5-1

 2014

 $2,200.17

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 18 SOUTH LAKE AVENUE, CITY OF ALBANY

 65.17-2-2

 1996  2020

 $63.52  $298.31

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 195 KARNER ROAD, CITY OF ALBANY

 41.00-2-124

 2010

 $447.12

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 21 MADISON AVENUE EXTENSION, CITY OF ALBANY

 41.00-2-102 

 1995  1996  1997

 $4,964.90  $4,890.14  $2,506.90

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 216 MORRIS ROAD, TOWN OF COLONIE

 16.3-2-19

 2013

 $293.31

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 221 ONTARIO STREET, CITY OF ALBANY

 65.53-2-10

 2002  2003

 $129.98  $49.18

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 223 CENTRAL AVENUE, CITY OF ALBANY

 65.63-2-53

 2006

 $990.51

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 260 NEW KARNER ROAD, TOWN OF COLONIE

 29.3-3-15.1

 2009

 $156.51

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 267 NEW KARNER ROAD, TOWN OF COLONIE

 41.1-1-4

 2001

 $3.30

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 278 NEW KARNER ROAD, TOWN OF COLONIE

 29.3-3-7.1

 2001

 $1.65

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 279 WESTERN AVENUE, CITY OF ALBANY

 65.61-1-2

 2001

 $306.29

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2840 CURRY ROAD, TOWN OF COLONIE

 16.3-1-10.1

 2007  2008  2009

 $16.57  $15.74  $13.61

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2844 CURRY ROAD, TOWN OF COLONIE

 16.3-1-9

 2007  2008  2009

 $2.38  $2.31  $1.21

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2902 CURRY ROAD, TOWN OF COLONIE

 16.3-1-38

 2013

 $294.15

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2910 CURRY ROAD, TOWN OF COLONIE

 16.3-1-37

 2013

 $293.63

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2918 CURRY ROAD, TOWN OF COLONIE

 16.3-1-36

 2011  2013  2014

 $2.01  $1.84  $0.84

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 2944 CURRY ROAD, TOWN OF COLONIE

 16.3-1-30

 2005  2007  2008  2009

 $14.97  $14.15  $13.45  $11.49

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 301 SOUTHERN BOULEVARD, CITY OF ALBANY

 87.5-2-1

 1996

 $2.05

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 307 CORTLAND STREET, CITY OF ALBANY

 64.66-2-81

 1995  2001  2019

 $1,693.59  $46.83  $455.23

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

  311 WESTERN AVENUE, CITY OF ALBANY

  65.61-1-1

  2000  2002

  $587.71  $8,221.38

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 337 SOUTHERN BOULEVARD, CITY OF ALBANY

 87.5-3-1

 2000

 $23,935.35

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 34 CATHERINE STREET, CITY OF ALBANY

 76.65-1-18

 1997  2004

 $46.16  $162.10

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 353 BROADWAY, CITY OF ALBANY

 76.11-2-5

 1996  1997

 $1.39  $2,671.18

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 397 DELAWARE AVENUE, TOWN OF BETHLEHEM

 85.16-2-21

 2016

 $298.54

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 422 BROADWAY, CITY OF ALBANY

 76.42-3-31

 2014  2015

 $450.67  $459.44

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 446 WHITEHALL ROAD, CITY OF ALBANY

 75.05-1-25.2

 2016  2017  2019  2020  2021  2023

 $639.89  $489.85  $22.25  $251.03  $466.76  $16.11

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 51 PINEHURST BOULEVARD, CITY OF ALBANY

 40.00-3-2

 1997  1998  1999  2000  2001

 $9,242.06  $13,075.80  $11,054.16  $9,922.02  $10,630.77

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 596 MANNING BOULEVARD, CITY OF ALBANY

 65.11-1-2

 2011  2012  2013  2014  2015  2016

 $307.79  $165.92  $685.31  $478.71  $336.37  $256.13

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 7 APOLLO ROAD, TOWN OF COLONIE

 29.3-3-10.2

 2007  2008  2009

 $155.84  $155.59  $154.23

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 70 KARNER ROAD, CITY OF ALBANY

 40.00-3-16

 2010  2011  2012

 $4,393.05  $4,393.05  $4,605.24

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 73 EAGLE STREET, CITY OF ALBANY

 76.11-1-5

 2006

 $481.75

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 750 STATE STREET, CITY OF ALBANY

 65.53-2-3

 2001

 $1,064.47

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 OLD QUARRY ROAD, TOWN OF BETHLEHEM

 120.00-2-20.2

 2011

 $379.52

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

 RT 353, TOWN OF RENSSELAERVILLE

 135.-1-24

 2009

 $151.44

 These parcels which are owned by the State of New York are real property tax exempt pursuant to RPTL § 404

                     

, and

 

                     WHEREAS, The County Legislature in its capacity as the governing body of the Tax District has based upon said information provided to it by the Enforcing Officer determined that it is statutorily required to implement such cancellations and chargebacks of the above specified delinquent real property tax liens upon said real property located within the Tax District which are owned by the State of New York, now, therefore, be it

 

                     RESOLVED, By the Albany County Legislature that the above specified delinquent tax liens on the above specified real property located within the Tax District  owned by the State of New York are hereby cancelled and that the amount of any tax so cancelled shall  be  a  charge upon the County to the extent of the County taxes that were so cancelled and upon the Cities and Towns or Special Districts thereof to the extent of  the  respective  City,  Town  or Special District taxes that were so cancelled and that amounts so charged to Cities, Towns,  and  Special  Districts shall be included in the next ensuing tax levy, and, be it further

 

                      RESOLVED, That the Clerk of the County Legislature is hereby directed to file a copy of this Resolution with said Enforcing Officer and to forward certified copies thereof to the other appropriate County Officials.