283.2017 Authorize Partial Payment of Real Property Taxes RESOLUTION AUTHORIZING PARTIAL PAYMENT OF REAL
PROPERTY TAXES AND PARAMETERS FOR SUCH COLLECTION
RESOLUTION NO.: 283,2017
INTRODUCED BY: Mr. Tim Brewer
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. Brian Clements
WHEREAS, by Chapter 59 of the Laws of 2017 Part F — Partial Payment of Real Property
Taxes, the New York State Legislature has adopted legislation providing for any collecting officer of a
municipality to accept partial payments of real property taxes, so long as the municipality adopts a
Resolution allowing for such partial payments as well as setting forth the parameters in which partial
payments will be accepted, including imposition of a surcharge with each partial payment, and
WHEREAS, the Town's Receiver of Taxes and Assessments has recommended that the Town
Board authorize such partial payments of real property taxes for the 2018 Town and County Tax
Collection with certain parameters, as over the years she has received many taxpayer requests for
partial payments and therefore believes that acceptance of partial payments would benefit taxpayers,
and
WHEREAS, the Town Board concurs with such recommendation,
NOW, THEREFORE, BE IT
RESOLVED, that for fiscal years commencing on January 1, 2018, the Queensbury Town
Board hereby authorizes its Receiver of Taxes and Assessments to accept partial payments of real
property taxes, special ad valorem levies and special assessments for Town and County Tax Collection
under the following parameters:
• Minimum bill amount of$100.00;
• Minimum payment of 25% of balance of taxes due;
• A $5.00 surcharge per partial payment shall be imposed; and
• Interest and penalties shall be charged against the unpaid balance only;
and
BE IT FURTHER,
RESOLVED, that the Receiver of Taxes and Assessments will continue to collect such taxes,
levies and assessments in accordance with New York State Real Property Tax Law Article 9 during
the annual tax collection period of January through March, and
BE IT FURTHER
RESOLVED, that the Town Board authorizes and directs the Receiver of Taxes and
Assessments to prepare and mail a one-time informational notice concerning such collection of partial
payments in all mailed tax bills, and forward certified copies of this Resolution to the:
• Commissioner of the New York State Department of Taxation and Finance;
• Warren County Treasurer's Office;
• Queensbury Union Free School District;
• Lake George Central School District; and
• Hudson Falls Central School District(School Districts);
and
BE IT FURTHER,
RESOLVED, that it is understood that each of the aforementioned School Districts has the
ability to pass a Resolution allowing partial payments for School District purposes, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Town Receiver of Taxes
and Assessments to take all other actions needed to effectuate the terms of this Resolution.
Duly adopted this 25ffi day of September, 2017,by the following vote:
AYES Mr. Clements, Mr. Brewer, Mr. Strough, Mr. Metivier
NOES None
ABSENT:Mr. Irish