4.05 4.5
ASSESSMENTS\Partial Payments for School Tax Collection—Authorize Informational Notice—8-6-18
RESOLUTION AUTHORIZING TOWN RECEIVER OF TAXES AND
ASSESSMENTS TO ISSUE ONE-TIME INFORMATIONAL NOTICE
CONCERNING PARTIAL PAYMENT OF SCHOOL TAX COLLECTION TO
PROPERTY OWNERS WITHIN THE QUEENSBURY UNION FREE AND
LAKE GEORGE CENTRAL SCHOOL DISTRICTS
RESOLUTION NO.: ,2018
INTRODUCED BY:
WHO MOVED ITS ADOPTION
SECONDED BY:
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 of Queensbury's Receiver of Taxes and Assessments (Receiver)
previously recommended that the Queensbury Town Board authorize such partial payments of real
property taxes for the 2018 Town and County Tax Collection with certain parameters and accordingly
by Resolution 283,2017, the Town Board authorized its Receiver of Taxes and Assessments to accept
such partial payments of real property taxes, special ad valorem levies and special assessments for
Town and County Tax Collection under certain parameters and authorized and directed the Receiver
to prepare and mail a one-time informational notice concerning such collection of partial payments in
all mailed tax bills, and
WHEREAS, the Receiver has advised the Town Board that the Queensbury Union Free and
Lake George Central Schools have authorized partial payments of taxes for School District purposes
commencing for the 2018-2019 tax collection and therefore the Receiver has recommended that the
Town Board authorize the mailing of a one-time informational notice concerning such collection of
partial payments in all mailed tax bills within those School Districts, and
WHEREAS, the Town Board concurs with such recommendation,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby authorizes and directs its Receiver of
Taxes and Assessments to prepare and mail a one-time informational notice concerning the
Queensbury Union Free and Lake George Central Schools' authorization of partial payments of taxes
for School District purposes commencing for the 2018-2019 tax collection in all mailed tax bills within
those School Districts 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; and
• Lake George Central School District; 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 6ffi day of August, 2018,by the following vote:
AYES
NOES
ABSENT:
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 recormnended 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
properly 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 25`h day of September,2017,by the following vote:
AYES : Mr. Clements,Mr. Brewer, Mr. Strough,Mr. Metivier
NOES : None
ABSENT:Mr. Irish