All real property within the boundaries of the
City is assessable for state, county and City taxes unless exempt
from taxation by law. All real property shall be assessed according
to its condition and ownership as of the first day of December in
each year.
The assessment roll shall be prepared, reviewed,
completed and verified in accordance with the provisions of the Real
Property Tax Law. The tentative assessment roll shall be completed
on or before January 1 and shall be available for public inspection
at the office of the City Assessor thereafter during regular business
hours until the third Tuesday in January, on which day the Board of
Assessment Review shall meet to hear complaints in relation to assessments.
A.
The City Assessor, on or before the first day of March,
shall file the final assessment roll, in duplicate, in the office
of the City Clerk and shall cause a notice to be published in the
official newspaper of the City stating that the assessment roll has
been completed and has been filed in the office of the City Clerk
for public inspection.
B.
The City Clerk shall certify the final assessment
roll or a copy thereof under the Seal of the City and deliver it to
the Board of Supervisors of the County of Montgomery on or before
the first day of May. The Board of Supervisors shall in each year
equalize the assessments within the City of Amsterdam with the assessments
of the other cities and towns in the county. Except as otherwise provided
by the Charter, the state and county taxes shall be levied and collected
at the time and in the manner authorized by Article 9 of the Real
Property Tax Law.
[Amended by L.L. No. 3-1989, ref. date 11-7-1989; L.L. No. 3-2004, ref.
date 11-2-2004]
The Common Council, at the meeting at which
the annual budget is adopted, shall levy taxes on all taxable property
within the City as shown in the annual assessment roll, in the amount
required to be raised by tax in the annual budget and as otherwise
required by this Charter or by law. Such tax shall be payable in four
equal installments or as otherwise provided in this article. All taxes
thus levied shall become liens on the properties against which they
are levied on the first day of August following the levy of such taxes.
A.
The amount to be raised by tax on real estate in any
fiscal year, in addition to providing for the interest on and the
principal of all indebtedness, shall not exceed 1% of the average
full valuation of taxable real estate in such year; nor shall the
real property tax rate or any user fee in any fiscal year exceed by
3% the rate or fee of the previous fiscal year, exclusive of any amounts
appropriated for debt service.
B.
If in any fiscal year it is deemed necessary and in
the interest of the municipality to increase the percentage rate by
an amount greater than the limitations established above, then such
increase may be approved by a four-fifths majority vote of the Common
Council.
[Amended 6-5-2012 by L.L. No. 2-2012]
C.
The Assessor shall file with the City Clerk the average
full valuation of taxable real estate in each year, the same to be
filed at least one month prior to the date required for the submission
of the proposed City budget.
The City Clerk, on or before July 15, shall
extend the City tax as levied by the Common Council and shall enter
these extensions along with all delinquent special assessments and
delinquent City charges on the original assessment rolls filed with
him, which rolls then become the tax rolls of the City for the ensuing
year. No later than the 31st day of July, a warrant signed by the
Mayor and by the City Clerk shall be attached thereto, directing the
Controller to collect from the persons named in the rolls the sums
specified as levied against the parcels described in the rolls as
owned by them.
[Amended 8-5-1980 by L.L. No. 5-1980]
The City tax and all delinquent assessments
and charges added to the rolls shall be due and payable in four payments
at the Office of the Controller or the first days of July, October,
January and April. Any taxpayer may elect to pay in full the entire
amount of his remaining annual tax liability on the date when any
of the four installments is due and payable.
[Amended 8-5-1980 by L.L. No. 5-1980]
The Controller, once a week for two successive
weeks during the first three weeks of July in each and every year,
shall cause a notice to be published in the official newspaper of
the City to the effect that he has received such tax roll and warrant
and that City taxes are due and payable at his office in City Hall
on any weekday, Saturdays and holidays excepted, during usual business
hours. The notice shall state the collection periods during which
taxes may be paid without penalty and the penalties to be added for
nonpayment.
[Amended 8-5-1980 by L.L. No. 5-1980]
The Controller, on or before the first day of
July in each year, shall mail to each owner of taxable property shown
in the tax rolls, whose name and address he is able to ascertain,
a statement showing the amount of taxes due on his property, the period
covered by such taxes, the times and places fixed for receiving taxes
and the name and address of the Collection Officer. The provisions
of this section are for the benefit of the taxpayers, and the failure
of the Controller to mail such bills or the failure of such owner
to receive them shall not invalidate or otherwise affect such tax,
shall not prevent the accruing of penalties for the nonpayment thereof
and shall not affect the validity of interest prescribed by law with
respect thereto.
[Amended 8-5-1980 by L.L. No. 5-1980; 1-20-2015 by L.L. No. 1-2015]
The taxes in four equal installments shall be
due and payable during the months of July, October, January and April,
which months are designated as the collection period. The amount of
interest to be added on all taxes received after the interest free
period and all delinquent taxes shall be as specified by Real Property
Tax Law § 924-a. notwithstanding any other Charter provision,
local law or ordinance setting interest rates for user fees, garbage
fees, water charges or sewer charges. The rate of interest for such
charges shall be fixed by this section.
The Controller shall deliver or forward by mail
to each person paying a tax a proper receipt for such payment.
Sewer rents and other special charges for municipal
services are due and payable when billed and, if delinquent for more
than one year by the first day of June, shall be included in the annual
tax levy and such amounts shall be extended on the annual tax roll
against the real property concerned in a separate column. Items thus
added to the tax roll shall become in all respects part of the City
tax as levied by the Common Council and subject to the same penalties
as in the case of nonpayment of City taxes.
[Amended 2-2-1982 by L.L. No. 1-1982]
The Controller shall settle with the County
Treasurer for state and county taxes paid to him in the manner required
by the Real Property Tax Law. Upon the final settlement with the County
Treasurer, the Controller shall pay from the general fund of the City
the amount of the collected state and county taxes in his hands for
collection. At the time of the delivering to him of the City roll
and tax warrant, the Controller shall receipt for the same and shall
then be charged with the whole amount which he is thereby authorized
to collect. He shall not be authorized to credit himself with any
amount as unpaid on any warrant until he shall make and file with
his office an affidavit stating the amount paid and setting forth
the reason in each case why tax or assessment is not or has not been
collected. Upon the expiration of his warrant, the Controller shall
make delivery to the County Treasurer an account, subscribed and affirmed
by him as true under the penalties of perjury of all taxes listed
on the tax roll which remain unpaid. The County Treasurer shall thereupon
credit him with the amount of all such unpaid delinquent taxes. Upon
settling with the Common Council, the Controller must show that he
has duly settled with the County Treasurer for State and County funds.
A.
All taxes and unpaid assessments together with any
interest and penalties which may accrue, charged upon real property,
including those for local improvements and other charges, shall be
a lien upon such real property on and after August 1 in the year in
which the tax is levied and shall remain a lien until paid.
B.
The Controller shall enforce the payment, by tax sale,
of all such taxes and assessments unpaid on June 30 in the fiscal
year in which they should have been paid. Notice of tax sale shall
be published in the official newspaper during the first week in August
and at least twice again before the date of sale, which shall be at
least 21 days after the first publication. Such notice, the tax sale
proceedings, the conduct of the tax sale, the certificate of tax sale
and tax deed, the rights and obligations of the purchaser, rights
of redemption, notice to occupants and mortgagees, effect of the conveyance
by tax deed, cancellation and setting aside of cancellation of a tax
sale and rights of refund of the purchase money shall conform to Article
10 of the Real Property Tax Law, to the extent that the provisions
thereof are not inconsistent with this Charter, and for that purpose
the Controller shall have all the functions, powers and duties of
a County Treasurer pursuant to such law, and the Common Council may
exercise the functions, powers and duties of a County Board of Supervisors
thereunder.
C.
The provision of Article 11 of the Real Property Tax
Law shall apply as alternative procedures for the enforcement of collection
of delinquent taxes in the City. The Common Council may adopt such
resolution as is required thereunder and file a certified copy in
the Office of the County Clerk.
