Supervisor CALLERY offered the following Resolution and moved its adoption:


WHEREAS, the current Real Property Tax Law process to ensure tax compliance and limit tax foreclosure has been on the books for decades; and

WHEREAS, the real property tax foreclosure process is designed to strike a balance for a strong enforcement mechanism to ensure critical property tax revenues while providing property owners alternatives to avoid foreclosure; and

WHEREAS, legislative proposals S.4676/A.4863 would eliminate certain tax enforcement fees and penalties, allow for lower interest rates in tax delinquencies, and eliminate “reverse chronological order” system for satisfying tax liens; and

WHEREAS, reducing these fees, penalty and interest tax enforcement measures will likely reduce the effectiveness and balance of the current system; and

WHEREAS, reduced tax compliance can jeopardize the delivery of critical state and local services in the community and will unfairly shift the burden of these unpaid property taxes to other property owners; and

WHEREAS, counties are required to fully reimburse all schools, villages and cities for any property taxes they cannot collect in the first instance; and

WHEREAS, current Real Property Tax Law allows installment payment options for tax delinquency to ease the burden on taxpayers; and

WHEREAS, the unintended consequences of this legislation could actually cause more tax payers to lose their property to foreclosure; now, therefore be it

RESOLVED, That the Board of Supervisors hereby opposes state legislation S.4676/A.4863 that will undermine the careful balance that exists in state laws related to the tax foreclosure process in New York State; and, be it further

RESOLVED, That certified copies of this Resolution be forwarded to the County Treasurer, Governor Andrew Cuomo, Senator James Tedisco, Assemblyman Robert Smullen, Senate Majority Leader Andrea Stewart-Cousins, Assembly Speaker Carl Heastie, New York State Association of Counties, Administrative Officer/Clerk of the Board.

Seconded by Supervisor LAURIA and adopted by the following vote:
TOTAL:  Ayes: 385 (14)   Nays: 25 (1) (Supervisor Young)   Absent: 141 (5) (Supervisors Argotsinger, Born, Handy, Howard, Waldron)

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