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2004-189At RESOLUTION NO. 2004-189 RESOLUTION AUTHORIZING EXTENSION OF REAL PROPERTY TAX COLLECTION FOR PERSONS DEPLOYED BY THE MILITARY At a special meeting of the Town Board of the Town of Wappinger, Dutchess County, New York, held at Town Hall, 20 Middlebush Road, Wappingers Falls, New York, on the 9th day of June, 2004, at 7:30 P.M. The meeting was called to order by Joseph Ruggiero, Supervisor, and upon roll being called, the following were present: PRESENT: Supervisor - Joseph Ruggiero Council Members - Robert L. Valdati Vincent F. Bettina Joseph P. Paoloni Maureen McCarthy ABSENT: The following Resolution was introduced by Mr. Bettina and seconded by Mr. Valdati WHEREAS, it has come to the attention of the Town Board that the New York Legislature, pursuant to §925-d of the Real Property Tax Law enacted by Chapter 106 of the Laws of 2003, authorizes municipalities by adoption of a resolution to defer real property tax collection to persons deployed by the military, provided they meet certain eligibility requirements; and WHEREAS, the text of §925-d containing the aforesaid eligibility requirements is as follows: "§925-d. Deployed military; extension Notwithstanding any other provision of law which relates to the collection of real property tax owed to a municipal corporation or to the CADocuments and Settings\Gina.WAPPINGER\Local Settings\Temporary Internet Files\0LK1A\Patriot Plan.doc 14 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 if such municipal corporation has passed a local resolution authorizing such extension. 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 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." WHEREAS, this is a Type II action pursuant to 6 NYCRR 617.5 (c)(20) and is otherwise exempt from environmental review pursuant to the New York State Environmental Review Act (SEQRA). NOW, THEREFORE, BE IT RESOLVED, as follows: The recitations above set forth are incorporated in this Resolution as if fully set forth and adopted herein. 2. The Town Board hereby determines that this is a Type II action as defined in 6 NYCRR 617.5 (c)(20) and, accordingly, the Town Board hereby expressly determines that this action is not an action that requires review pursuant to the provisions of New York State Environmental Act (SEQRA) or pursuant to Local Law No. 6 of 1992 or pursuant to 6 NYCRR Parts (17). 3. The Town Board hereby resolves to authorize an extension of Real Property Tax Collection for persons deployed by the military pursuant to §925-d of the Real Property Tax Law, enacted by Chapter 106 of the Laws of 2003, a copy of which is annexed hereto. CADocuments and Settings\GinaMAPPINGEMLocal Settings\Temporary Internet Res\OLK1A\Patriot Plan.doc The foregoing was put to a vote which resulted as follows: JOSEPH RUGGIERO, Supervisor Voting ROBERT L. VALDATI, Councilman Voting VINCENT F. BETTINA, Councilman Voting JOSEPH P. PAOLONI, Councilman Voting MAUREEN MCCARTHY, Councilwoman Voting Dated: Wappingers Falls, New York June 9, 2004 Aye Aye -Aye— Aye —Ay e - The Resolution is hereby duly declared adopted. 0 GLORIA J. MO CLERK CADocuments and Settings\GinaNAPPINGEMLocal Settings\Temporary Internet Files\01-K1A\Patriot Plan.doc Mai 17 04 09:55a 05/14/2004 11:00 FISHKILL 845 8311706 p•1 rM\JL ur r �-r 8454653701 ONE OVEROCKER ROAD TO: FAX #: PHONE #: 9'o am of cPotighkeeps(e 3= � o OG CRE �1't F" TRANSMISSION POUGHKEEPSIE, NY DATE: C31L4 �0'4 L-czv�Soe -sow / 8-'2Sl 1`10 (o f. W3 k --1, a opo FROM: Joseph E. Davis, Supervisor Town. of Poughkeepsie 1 Overocker Road Poughkeepsle, NY 12603 Phone: (843) 485-3603/3607 Fax #: (845) 483-3701 •► r + �� • _17. May 17 04 09:55a FISHKILL 05/14/2004 11:00 13454853701 During the 2003 legislative Session the Legislature passed 'and the Governor signed into law a comprehensive program of benefits, protection, procedures and guidelines of various individual benefits to members of the armed forces of the United States who were called to active duty, and their dependents. The whole package is entitled "Patriot Plan' This comprehensive pian was enacted by Chapter 106 of the Laws of 2003. Rent Property Tax Collection With reference to real property taxes, a new section 925-d was added to the Real Property Tax Law authorizing a municipal corporation to adopt a resolution to extend the interest free period for payment of taxes owed (1) by the person who has beta deployed by the military or (2) by the spouse or domestic partner of such deployed person, for real property of sueb deployed person. If a municipal corporation adopts such a resolution, the period of time would be extended by ninety days after the end of such deployment. The law defines a "person deployed by the military" as one who has been ordered to active military duty, other than training, for the period of time beginning with a ,.declaration of war by the Congress, or during any period hazardous duty. The statute specifically provides that any such extension applies to payments from a tax escrow account. New section925-d, as described above, presents a mumber of problems, A municipal corporation is ' defined in Real Property Tax Law, section 102(10), as a county, town, city, village and school district. Thus, the immediate problem is to interpret how this can be implemented by a town and county, since town and county taxes are collected by the town at the same time on one tax bill. It raises a question of how it can be implemented if a town adopts then necessary resolution but the county does not or vice versa? What Mappens if a county adopts and a town does not adopt the necessary resolution for the extension? In. such a case, how doea the collecting officer deal with the collection problem? Does this mean that this statute has to be interpreted as authorizing acceptance of partial payment, namely collection of town taxes but not of county taxes because 845 8311706 p.2 rHu� uu uo t UNN 0t rUOtiflKiEY81E JOSEPH E DAVIS SOPV RECEIVED the county has adopted the resolution extending the interest free period for ninety days past the end of the Military service? Clearly it could create a nightmarish accounting process. We suggest that the towns and the county coordinate- namely that both. either adopt the resolution of extension or both not adopt it. That way uniformity will be tttaintained. If the towns and the county do not coordinate, theft it is a matter of interpretation how this statute is to work. Since the town collects town and county taxes and since all the taxes are on one tax bill, the logical conclusion is that the town. board decision to extend or not oxtcnd be controlling. This is only one point of view. We don, not know how a court would rule. Another question is how to deal with an unpaid school tax of a person in the military in a school district, which has adopted this optional resolution to extend the interest free period. The statute provides no guidance to this question. If it school tax remains unpaid on property owned by a member of the military at the time of expiration of the warrant, the collecting officer should snake the return as provided by law but without adding any interest or penalties on the property owned by a member of the defined military. The collecting officer should make a notation with the return for properties of known military, stating that the payment has been extended. Of course, if the collecting officer does not know whether the property is eligible for the extended payment, be/ihe should snake the usual and regular return. The same, of course, would apply to town taxes, which have not been paid in a town in which the town board adopted the extension of the interest free period for ninety days following the end of military deployment. While new section 925-d is well intentioned, it creates a conflict with the law, as it existed prior to its enactment. That law 'is contained in Military Law, section 31.4. Section 314 provides that taxes on real property occupied as a dwelling, or used for agricultural or business purposes by a person in military service or by such person's dependents at the commencement of the military service, are not paid, such unpaid taxes will bear interest at only 6% per year from the date that the tax becarne a lien. That statute further provides that no other penalties or interest are to be incurred on that property because of nonpayment. This applies whether the penalty or interest has accrued prior or subsequent to � 'e May 17 04 09:56a FISHKILL ,05/14/2004 11:00 8454853701 the commencement of the military service of the person owning such property. in addition, section 314 provides that an action to enforce the collection of the unpaid taxes or assessments cannot be taken without permission of a court. Obviously, the law as it existed prior to the enactment of section 925-d, would have been adequate and is less complex. Under pre-existing section 314, a property owned by a person in military service would accrue interest and would be subject to enforcement of the taxes, although with permission of the court. On the other hand, if the option of new section 925-d is exercised by a town and the interest free period is 845 8311706 p•3 extended for ninety days following the end of military deployment, the unpaid tares of a military person would remain on the books for months and months and perhaps even years and could not even be foreclosed for collection of the taxes because section 925-d states that the interest free period is to be extended for ninety days following the end of deployment. The new statute would have to be amended in order to resolve the conflict and facilitate administration of both section 925-d and section 314. We hope that the Legislature in its 2004 Legislative Session will make the appropriate amendments. APPLICATION FOR REAL PROPERTY TAX EXTENSION UNDER THE PATRIOT PLAN NAME OF &PPLICANT — OWNER ADDRESS, PROPERTY ID# RELATIONSHIP TO PERSON IN NITLITARY: NAME OF PERSON IN MILITARY SERVICE: PROOr, OF MILITARY SERVICE DATE OF DEPLOYMENT`' DATE OR ANTICIPATED DATE OF END OF SUCH DEPLOYMENT TO SE FILLED OUT BY COLLECTING OFFICER AMOUNT OF ANY AND ALL PENALTIES S AMOUNT OF TAXES WITHOUT PENALTIES ** S RATE PAYMENT WILL BE DUE WITHOUT PENALTIES (90 day extension) DATE TAXES WERE ORIGINALLY DUE * Deployment for this purpose meant "a person who has been ordered to active military duty, other than training, for the period beginnittg` with a declaration of war by Congress and ending with a date prescribed by Presidential Proclamation or concurrent retolutlon by Congress or during any period of combat designated by Presidential Order or barardous duty." ..- Please Include any re -levied amounts with and without penaltiet where applicable. SUPERVISOR JOSEPH RUGGIERO TOWN OF WAPPINGER SUPERVISOR'S OFFICE 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12590-0324 (845) 297-2744 FAX: (845) 297-4558 From: To: Fax:�� Re: C( Pages including this cover page: Urgent: Reply: Confirmation requested: TOWN COUNCIL VINCENT BETTINA CHRISTOPHER J. COLSEY JOSEPH P. PAOLONI ROBERT L. VALDATI TOWN OF WAPPINGER SUPERVISOR JOSEPH RUGGIERO To: Al Roberts SUPERVISOR'S OFFICE 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12590-0324 (845) 297-2744 FAX: (845) 297-4558 Memo From: Joseph Ruggiero, Supervisor Date: May 26, 2004 Re: Resolution # 2004-189 Resolution of Support for Patriot Plan TOWN COUNCIL VINCENT BETTINA MAUREEN McCARTHY JOSEPH P. PAOLONI ROBERT L. VALDATI Enclosed please find a copy of the Patriot Plan forwarded to me by Supervisor Joan Pagones. Pleas review this document and draft a resolution of support. This resolution will be placed on the June 9th agenda. If you have any questions, or would like to discuss this matter, please feel free to contact me. Thank you for your help in this matter.