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:
...
Click here for full text