City of Albany, NY Article II Assessment and Collection of Taxes

[Adopted 7-18-1983 by L.L. No. 2-1983 as Ch. X, Art. III, of the 1983 Code]

§ 333-21 Imposition of special assessments.

Whenever any work provided for in this article shall have been completed, the expense thereof shall be imposed and assessed upon the property, including franchises, benefited thereby, in like manner and form as other assessments for work done in said City are laid and imposed; and such assessment, when so made, shall be presumptive evidence of the regularity of all proceedings taken and had under the provisions of this article and shall be and constitute a lien and charge upon the several pieces of land and franchises therein described; and the general provisions of the Second Class Cities Law and of the acts amendatory thereof and supplemental thereto, now existing or hereafter to be enacted, and all other laws not herein repealed, as to the validity of any assessment shall be applicable and shall apply to the assessments provided for in this article. The assessments for the expenses of the work done as herein provided for shall be and become due and payable in the manner and at the times and in the proportions fixed by the Common Council, subject to the approval of the Board of Estimate and Apportionment; provided, however, that in any ordinance for any street or other improvement, the expense of which may be imposed and assessed upon the property benefited thereby as provided by law, the assessment therefor may become due and payable in not more than a number of annual installments equal to the number of annual installments of obligations issued to finance such improvement, together with the interest thereon, from and after the date of confirmation of such assessment, at the rate specified in the ordinance authorizing such improvement, which rate shall be, as nearly as may be, the rate borne, or which it is estimated will be borne by any obligations issued or to be issued on account thereof, upon the whole amount of the entire assessment remaining unpaid; and each installment shall be due and payable upon each first day of September following the confirmation of such assessment, until the whole of said assessment and the interest thereon shall be paid. The owner of any piece of property assessed as in this article provided may, at any time, pay to the City Treasurer the entire assessment upon his property, with interest at the rate aforesaid up to the time of such payment; and thereupon said property shall be discharged from the lien of such assessment. In case any payment so above provided for shall not be made when, as above provided for, it becomes due and payable, then such amount shall be collected by a sale of the property assessed and such other, if any, proceeding as is now or may hereinafter be provided by law for the collection of ordinary assessments in such City. It shall be the duty of the City Treasurer immediately when any such default shall take place to proceed, under the provisions of law now or hereafter enacted, to advertise the property assessed for such amount so in default and to sell the same for the amount due thereon, with interest on such amount from the time of such default at the rate prescribed by law in the case of ordinary City assessments, together with the costs and charges of the notice of sale. The property shall be sold subject to all subsequent payments chargeable thereto under said assessment and subject to any other City assessment then a lien thereon, and the City Treasurer's declaration of sale shall each be conclusive evidence of the regularity of all proceedings prior thereto, including the sale.

§ 333-22 Billing, collection and enforcement of special assessments.

[Added 9-16-1985 by L.L. No. 3-1985]

A. The intent of this article is to provide for a uniform system of billing, collection and enforcement of special assessments.

B. Bills for special assessments shall be rendered on or before the first day of July for each year in which an annual installment is due and will be payable at the office of the City Treasurer on or before September 1.

C. Special assessment bills not paid on or before September 1 of each year will be placed on a special assessment roll with 5% added and will become a lien and charge against the property.

D. At the same time that he shall deliver the final property tax assessment roll to the Albany County Legislature, the Assessor shall also deliver to the Clerk of said County Legislature the special assessment roll referred to hereinabove. Said special assessment roll shall be annexed to the warrant for the collection of property taxes for the next succeeding year.

E. Upon the return of the warrant so issued by the County Legislature, the Treasurer shall include on the general property tax bill for each parcel in the City of Albany a separate listing containing the amount due for any special assessment included on the previous year's special assessment roll.

F. The Assessor shall on or before November 1, 1985, transmit to the Clerk of the Albany County Legislature a special assessment roll, which shall include all delinquent special assessments between 1965 and 1975. Said bills, if not paid on or before December 31, 1985, shall be collected in accordance with Subsection E of this section.

G. This article shall be in full force and effect from and after its passage, approval, recording and publication as provided by law.

§ 333-23 When effective.

If a petition for permissive referendum shall be filed within 45 days after adoption of this article, then in that event if approved by the electorate this article shall become effective upon such approval; if no petition be filed within 45 days this article shall then take effect at the termination of the 45 days after its adoption.

§ 333-24 Subdivision of land; exceptions.

From and after the passage of this article it shall be unlawful for the Assessors in making assessments either for the purpose of taxation or for local improvements to recognize any subdivision of land except where each subdivision is bounded by a public street duly accepted by the City. No street shall be accepted by the City until a map of the same shall be duly approved by the City Engineer and be filed in his office.

§ 333-25 Treasurer authorized to sell lands.

The Treasurer of the City of Albany is hereby authorized and directed to sell at public auction, from time to time, as in his judgment he deems best, all the right, title and interest of the City in and to lands purchased by it at sales for the nonpayment of taxes, water rents and assessments.

§ 333-26 Sales of lands advertised by Treasurer.

All such lands shall be advertised for sale by said Treasurer in the manner required by law for the sale of the City's lands, and by him sold to the highest bidder, at the City Hall, in the City of Albany, upon such conditions and subject to such restrictions as may be prescribed by the Board of Estimate and Apportionment of the City of Albany; provided, however, that said Board shall have power to reject any bid which, in its opinion, is inadequate.

§ 333-27 Treasurer to keep records.

It shall be the duty of the Treasurer to establish and maintain a true record of all his transactions regarding said sales.

§ 333-28 Contract of sale; condition of.

A. All lands so sold shall be conveyed by a contract of sale conditioned that the purchaser shall pay all taxes, water rents and assessments that may be duly assessed or levied upon said premises for the period of five years following the date of such contract of sale, within 30 days after the same shall be assessed or levied and become due, and for the performance of such other conditions as may have been prescribed by said Board, and in the event of the nonfulfillment of any such purchaser of any of the conditions of said contract, such land so sold, with the improvements thereon, shall revert to and become the property of the City of Albany, and said Treasurer and Board of Estimate and Apportionment shall perform all necessary acts to retake possession of such lands.

B. The purchaser shall also be personally liable for the payment of such taxes, water rent and assessments.

§ 333-29 Purchaser entitled to receive a quit-claim deed; requirements; Mayor.

Any such purchaser or successor shall be entitled to receive a quit-claim deed, duly executed by the Mayor of the City of Albany, at the end of any such term of five years after the date of any such contract, upon the certificate of the City Treasurer that all taxes, water rents and assessments upon the lands described in such contract have been paid, and upon the certificate of the Board of Estimate and Apportionment that all the other conditions in said contract have been complied with; provided, however, that any such purchaser or successor may, with the consent of the Board of Estimate and Apportionment, receive a quit-claim deed, duly executed by the Mayor, at any time after the contract of sale, upon filing with the City Treasurer a bond, with sufficient sureties, conditioned for the payment of all taxes, water rents and assessments for the period of five years from the date of the contract of sale, and for the performance of all other conditions in said contract contained. The amount of such bond and the sufficiency of the sureties is to be approved by the Mayor and its form and manner of execution by the Corporation Counsel or his assistant.

§ 333-30 Moneys received by Treasurer.

All moneys received by the City Treasurer from such sales shall be credited by him as for moneys received for redemption of lands purchased by the City for nonpayment of taxes, water rents and assessments.

§ 333-31 Reductions in interest and penalties authorized.

Pursuant to the provisions of Chapter 468 of the Laws of 1933, the City of Albany consents that the County Treasurer of the County of Albany reduce the rates of interest or penalties now imposed by law for failure to pay any real property tax or water rent which shall have been returned as unpaid by the City Treasurer to the County Treasurer for the collection of which no sale of the property shall have been made. The City of Albany further consents that the County Treasurer be authorized to permit the redemption of any piece of property sold at a tax sale and bid in by the County of Albany and/or the City of Albany and to remit, in whole or in part, any penalties and interest imposed by law to which the County or the City of Albany shall be lawfully entitled upon such redemption.

§ 333-32 Penalties levied prior to April 1, 1941.

Pursuant to the provisions of Chapter 220 of the Laws of 1944, the City of Albany consents that all penalties and interest on any unpaid taxes, assessments and water rents levied prior to April 1, 1941, on real property by the City of Albany and for the collection of which no sale of the property shall have been made may be canceled, revoked or reduced, provided that such unpaid taxes, assessments and water rents are paid within a period of one year from the date of such reduction, cancellation or revocation upon resolution heretofore or hereafter duly adopted by the Board of Supervisors of the County of Albany; and further consents in the event that such property shall have been sold at tax sale and bid in by the County of Albany, redemption of any piece of such property may be permitted without penalties or interest by payment of the unpaid taxes, assessments and water rents heretofore levied on such property, upon resolution duly adopted by the Board of Supervisors of the County of Albany. The City of Albany further consents that the payment of such back taxes and water rents without penalties or interest may be made in such installments as the Board of Supervisors may determine to be for the best interests of the City and County of Albany and the owner of such real property, provided that in case of a corporation in reorganization under any of the provisions of the acts of Congress relating to bankruptcy, such installments may be payable over a period of more than one year.

§ 333-33 Fire insurance.

A. Authorization to collect taxes from proceeds of fire insurance claims.

(1) Lien on proceeds for payment of outstanding taxes. The City Treasurer shall establish and implement a program in accordance with the provisions of Chapter 738 and Chapter 739 of the Laws of 1977[1] to collect City taxes, including all regular taxes, special ad valorem levies, special assessments, municipal charges and interest thereon, remaining undischarged for a period of one year or more, from the proceeds of any fire insurance policy insuring the interest of an owner and insured on real property located in the City of Albany. Upon the City Treasurer's filing of a certificate with the insurer certifying the amount of taxes owed, the City shall have a lien to the extent of such taxes on the fire insurance proceeds, which lien shall have priority over all other taxes, except the claim of mortgagee of record named in the fire insurance policy.

[1] Editor's Note: See § 22 of the General Municipal Law.

(2) Agreement to restore premises; release of proceeds. Notwithstanding the foregoing, fire insurance proceeds which are claimed pursuant to this article shall be released or returned to the insured, provided that the insured agrees in writing to restore the affected premises. Such agreement shall be entered into between the insured and the City no later than 30 days after payment of the proceeds by the insurer to the City, and the City Treasurer is hereby authorized to enter into such agreement on behalf of the City. The agreement shall require the insured to restore the premises within a reasonable period of time to the same or an improved condition than before the loss or destruction, and shall further require the posting of an undertaking in an amount sufficient to assure the restoration of the premises. The agreement shall contain such additional terms as the Corporation Counsel deems to be appropriate.

(3) Time period to hold proceeds. All proceeds paid by the insurer to the City in accordance with the provisions of this article shall be held by the City Treasurer in trust until the expiration of the thirty-day period, during which the insured may enter into an agreement to restore the affected premises. If an agreement is not executed within this period, the City Treasurer shall apply the proceeds to the payment of outstanding taxes on the affected premises. If an agreement is executed for the restoration of the affected premises, the proceeds shall be released or returned to the insured, but the City shall have the right to use any other available method for the collection of the outstanding taxes.

(4) Additional remedies. The program authorized in this article shall be in addition to any other remedies which may be available for the collection of back taxes, and a claim placed against fire insurance proceeds under this article shall not prevent the City from pursuing any other available remedies. In addition, the Corporation Counsel is authorized to institute any action or special proceeding which may accrue against the insured, insurer, real property or surety under this program.

(5) Filing of claims by City. The City Treasurer shall file claims with an insurer in accordance with this article for taxes owed on property upon which there is erected any residential, commercial or industrial building or structure, except a one- or two-family residential structure. Under this program, the City Treasurer shall file claims against the proceeds of fire insurance policies issued, reissued or renewed on or after November 3, 1977, and all claims shall be filed with the insurer within 20 days after such insurer's demand therefor.

(6) When effective. This subsection shall take effect immediately.

B. Notice of intention to claim against proceeds.

(1) Authorization to serve notice of intention. The City Treasurer is hereby authorized and directed to serve a notice of intention to claim against fire insurance policies insuring the interest of an owner and issued on real property located in the City of Albany upon the State Superintendent of Insurance for entry in the index of liens maintained by him as provided in § 33-a of the Insurance Law.[2]

[2] Editor's Note: See now § 331 of the Insurance Law.

(2) Release of proceeds to insured; conditions of agreement. Fire insurance proceeds claimed by the City of Albany shall be released or returned to the insured in accordance with the provisions of the local law entitled "Local Law No. 1-1979, A Local Law in Relation to the Collection of Taxes from Certain Fire Insurance Proceeds."[3] The insured must enter into an agreement with the City of Albany to restore the affected premises within 30 days after payment of the proceeds by the insurer to the City, and the City Treasurer is hereby authorized to enter into such agreement on behalf of the City. The agreement shall require the insured to restore the affected premises within a reasonable period of time to the same or an improved condition than before the loss or destruction, and shall further require the posting of an undertaking in an amount sufficient to assure the restoration of the premises. The agreement shall contain such additional terms and conditions as the Corporation Counsel deems to be appropriate.

[3] Editor's Note: See Subsection A of this section, Authorization to Collect Taxes From Proceeds.

(3) When effective. This subsection shall take effect simultaneously with the adoption of Local Law No. 1-1979 of the City of Albany.

§ 333-33.1 Extension of payment of real property taxes for persons deployed by the military.

[Added 4-19-2004 by Ord. No. 14.41.04]

A. The Common Council recognizes that the individuals who are members of the military make a tremendous sacrifice, especially in times like these when our military personnel are in many locations throughout the world and here in New York fighting against terrorism. This sacrifice is just as real for the men and women who comprise our reserve armed forces and state organized militia. Such military personnel continue to be responsible for their own well-being and the well-being of their families and they must still face the obligations that exist in their everyday lives. Military personnel engaged in active duty should not be troubled by their obligations at home.

B. Pursuant to the authority granted in Real Property Tax Law § 925-d, notwithstanding any other provision of law which relates to the collection of real property tax owed or to the imposition of penalties or interest therefor for a late payment owed by a person who has been deployed by the military or by the spouse or domestic partner of such person for real property of a person so deployed, any deadline with respect to the payment of such real property tax shall be extended for a period of ninety days after the end of such deployment. For purposes of this section a "person deployed by the military" shall mean a person who has been ordered to active military duty, other than training, for the period beginning with a declaration of war by Congress and ending with a date prescribed by Presidential proclamation or concurrent resolution of Congress or during any periods of combat designated by presidential executive order or hazardous duty. Any payment on behalf of such deployed person, spouse or domestic partner from a real property tax escrow account shall likewise be so extended consistent with the provisions of this section.

§ 333-33.2 Installment payments; imposition of penalties.

[Added 9-16-2019 by L.L. No. 3-2019]

A. Pursuant to the authority granted in the New York State Real Property Tax Law § 928-a, and notwithstanding any other provision of law which relates to the collection of real property tax owed or to the imposition of penalties or interest therefor for a late payment owed, property taxes may be paid in installments, and the City Treasurer is authorized to accept payments in installments for such property taxes owed to the City of Albany pursuant to its annual Tax Warrant as follows: a first installment of half (50%) of the total tax due on or before the appropriate date as required by law (currently either January 31 or February 6 annually), and payment of the remaining amounts due, with interest, as determined pursuant to the New York State Real Property Tax Law § 924-a.

B. Pursuant to the authority granted in the New York State Real Property Tax Law § 924-a, and notwithstanding any other provision of law which relates to the application of penalties or interest for late payment of annual property taxes, the penalty for late payment of property taxes in the City of Albany shall be: 4% in the first month or fraction thereof, for any amount of property tax that is not timely received by the City Treasurer in whole, or in part pursuant to an installment payment authorized by local or state law. After the first month of late payment, the penalty shall be an additional 1% in each succeeding month or any fraction thereof. Any property taxes remaining unpaid at the expiration of the Tax Warrant period shall be subject to additional penalties as determined by Albany County.

§ 333-33.3 (Reserved) [1]

[1] Editor's Note: Former § 333-33.3, Delayed imposition of interest on taxes and penalties during the COVID-19 pandemic, adopted 2-18-2021 by L.L. No. 4-2021, was deemed repealed on 6-1-2021.