[HISTORY: Adopted by the County Legislature of the County
of Ulster 8-14-2012 by L.L. No. 8-2012. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 312.
This chapter shall be known and may be cited as the "Mandate
and Taxation Information Act."
It is generally recognized that property taxpayers have a substantial
interest in receiving complete tax bill information. Part of having
complete information should include a description of major programs
funded by the County as well as a summary of the impact that state
mandates have on property taxes. It is the intent of this chapter
to provide a tax bill insert to be included with the annual tax bill
to ensure that the citizens of Ulster County receive such information
in as clear and as complete a way as possible to assist their understanding
as to what their real property taxes pay for.
[Amended 9-24-2013 by L.L. No. 3-2013]
A.
The County Executive is hereby authorized to cause an information
statement to be provided on the County tax bill, reading as follows:
The State of New York requires local governments to perform
many functions and provide services without financial support. These
State requirements or "unfunded State mandates" have a direct impact
on local spending and represent a significant portion of the County
and Town real property taxes that are due. Please see the notice enclosed
with this tax bill for a more detailed explanation of the spending
required by the State of New York and the impact on local property
tax rates or visit the following website: http://co.ulster.ny.us or
http://www.co.ulster.ny.us/Legislature
B.
This statement shall be prominently displayed on the tax bill as
a separate section and not included with any other information provided
on the County tax bill. The County Executive may modify the information
statement, if necessary, to conform the County tax bill to standard
mailing procedures, and to promote efficiency.
C.
The County Executive is hereby authorized to cause the County tax bill insert required by § 126-4 to be prominently posted on the County website.
D.
In the event the websites of the County or the County Legislature
are changed, the website(s) otherwise listed in this section shall
change to reflect the new website(s).
The County Executive is hereby authorized to take any and all
action necessary to cause a tax bill insert summarizing County budget
information and the impact that state mandates have on the County
tax levy to be included as an enclosure with each annual property
tax bill. The tax bill insert shall include the following sections:
A.
Summary of revenues and expenses included in the County budget, including
a tabulation and/or graphical depiction of major cost centers and
the respective percentage of total spending of each item.
B.
Standard statement defining state mandates which shall include an
explanation that some mandated amounts are approximate or qualified
and that all mandates are not identified, if such be the case.
C.
Narrative and/or graphical summary of financial impacts of identified
state mandates and the percentage of total spending that these mandates
represent.
D.
Other information deemed necessary by the County Executive to implement
this chapter.
A.
A Town may, by local law, request that the County include a town
tax bill insert summarizing town budget information and the impact
that state or County mandates have on the town tax levy to be included
as an enclosure with each annual property tax bill. The County Executive
is authorized to develop a uniform town tax bill insert template that
shall include the following sections:
(1)
Summary of revenues and expenses included in the Town's budget,
including a tabulation and/or graphical depiction of major cost centers
and the respective percentage of total spending of each item.
(2)
Standard statement defining state or County mandates which shall
include an explanation that some mandated amounts are approximate
or qualified and that all mandates are not identified, if such be
the case.
(3)
Narrative and/or graphical summary of financial impacts of identified
state or County mandates and the percentage of total spending that
these mandates represent.
(4)
Other information deemed necessary by the County Executive to implement
this chapter.
B.
The County Executive is authorized to develop, with the advice of
the Ulster County Association of Town Supervisors and the Chairman
of the Ways and Means Committee, or his or her designee, procedures
necessary to implement this section.
The County Executive shall submit proposed tax bill insert templates
to the Ways and Means Committee, which shall approve on an annual
basis. Should the Ways and Means Committee fail to take any action
within 45 days of submission, the County Executive's templates
shall be deemed approved. The procedures required by this chapter
shall be carried out in addition to, and in accordance with, other
annual tax billing procedures existing within the County of Ulster.
Nothing contained in this chapter, or any amendments or regulations
pertaining thereto, shall be construed to in any way affect, modify
or alter, in any manner whatsoever, the County tax levy, definition
or description of the County tax levy, or calculation thereof.
