2.01
2.1
ASSESSMENTS\\Extension for Real Property Taxes – 5 Days for STAR Seniors-7-15-19
RESOLUTION AUTHORIZING AN EXTENSION OF UP TO FIVE DAYS
FOR PAYMENT OF REAL PROPERTY TAXES
RESOLUTION NO.: _____________________________________________________, 2019
INTRODUCED BY: _____________________________________________________
WHO MOVED ITS ADOPTION
SECONDED BY: ______________________________________________________
WHEREAS, Section 925-b of the New York Real Property Tax Law provides that a municipal
corporation may, by resolution adopted prior to the levy of such taxes, authorize an extension of no
more than five business days for the payment of taxes on real property without interest or penalty for
any resident who has received an exemption under Real Property Tax Law Section 425 Subdivision 4
and/or Section 467 (“senior citizen exemption”) and who is sixty-five years of age or older, and
WHEREAS, the Town’s Receiver of Taxes and Assessments has recommended that the Town
Board authorize, for residents aged sixty-five or older who have a senior citizen exemption, such an
extension of not more than five business days for payments of real property taxes, as she believes that
allowance of such an extension for payment would benefit such taxpayers, and
WHEREAS, the Town Board concurs with such recommendation,
NOW, THEREFORE, BE IT
RESOLVED, that for taxes on real property levied after the date of adoption of this
Resolution, the Queensbury Town Board hereby authorizes its Receiver of Taxes and Assessments to
accept payments from Town residents, aged sixty-five or older, who have received an exemption
pursuant to Subdivision four of Section 425 or Section 467 of the New York State Real Property Tax
Law of real property taxes, special ad valorem levies and special assessments for Town, County and
School tax collection not more than five business days after the date such taxes would otherwise be
due, without penalty or interest, and
BE IT FURTHER,
RESOLVED, that the Receiver of Taxes and Assessments will continue to collect such taxes,
levies and assessments in all other manners in accordance with New York State Real Property Tax
Law Article 9, and
BE IT FURTHER
RESOLVED, that any such payments made or received after expiration of the five day
extension period shall then be subject to penalty and interest as otherwise provided by law as if there
were no extension, 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 extension period 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 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.
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Duly adopted this 15 day of July, 2019 by the following vote:
AYES :
NOES :
ABSENT: