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Home My WebLink About209 E Upland Rd Tax Fee Waive Request.PDFBEIH MILTES DEAN ROBINSON 209 E. UPlond Rood Ithoco, NY ,l4850 607-266-8075 August 21,2006 Boord of lrusiees, Villoge of CoYugo Heights 837 Hqnshow Rood Ithoco, NY 14850 Deor Members of ihe Boord of Trustees, I om writing this letter io you on beholf of my wife ond myself' We hove been residents of the VilbgJof Coyugo Heights Since 2O0l ' In fhe first week of August, we received o reminderfor our villoge tox bill' lwos surprised to receive it, becouse"t om o[woys owore of the household bills ond poy them os t receive them. I wos even more surprised to discover thoi the deodline for timely poyrnent of ioxes hod Possed F,rimorily, lwould like to express profound opologies for hoving missed the deodline' ond secondorily, I would like to offer on explonotion os to why. My wife ond I ore both in the entertqinment inOuitny, onO *. trovel'throughoui ihe yeor for business - oflen for two or three months ot o time. ln this cose, f wos pErforming in o ploy in Los Angeles' and oll moilwos forworded to my oddress there. bur metfrod is io stop fowording o week eorly ond pick up our moil once we hove reiurned to lthoco. Furlhermore' we toke ihe extro precoution or tilinJoJi t"*,.ioi"gtroers on the other end prior to our return' when lreceived the reminder, lrealized thot the originol tox bill hqcl been lost in the mqil' lcolted the Villoge office immediotef' "ni found oJt Oittt hod beerrsent out in the first week of June - the exoct moment thoi our moiling requests were being processed' After exploining my circumstqnces, ii wos recommenoeo il^rot I write o letter for considerotion at the next boord meeting' I con say with confidence thot lwould not hove missed timely poyrneni of this bill hod I received the first notice of poyment due. I hope, ofter considering my circumstonces' thot the lote penolty con be woived on tf,it one time bosis' Agoin' | <lpologize for the mistoke, ond hope ihot you con understond our position' wlth this letter, I om enclosing full poyment for the icxes (lote fee included)' lf my requesl is gronted, lwould oe hcrppy to write onother check for the odjusted omount' or the Villoge could send me o check for the difference ofter the odjustment' Thclnk you ogoin for your considerotlon' .--'*- ) ,l fne vlllaEe may riot accept paynrerrt of less than the fuil arnount of ta><es and interest due" i Ttre collJctinq officer nrust collect accrued interesi in accordance witlr Real Froper"ry Tart /' l-aw S X432 rilt un delinquenttaxes are paid, neitherwaivinrg a portion orall of the interest t-\ accrLieo, nor charEing interest iri e><cess of the arnount required b5r Real Pnoperty Tax [-aw \.. g 1432. All interest collected belongs to the village. 'Fo+pr6perty taxes (or spectal assessments) paid by rnail, the payment, upon olellvery to the'rillage, is deenrecl to lrave been nnade on the date of United States or courier postnnank on the envelope in which tire paynrenrt is nrailed. The postnnark nnust he rnade by the i."finrlted States Fost Cffice or a counien service autironized by the tJ.S. Secretary of the'T'reasuny" lf the flnal date for collection of taxes withourt penalty, or witfrrout additional penalty, falls on a Saatuncjay, Sunday or publ[c hoNiday, an extension for collectinrg the taxes without such penialty or additional penalty is automaticaltry effective unti! tlre finst lcusiness day followinE such date" Fartial paynnent of viliage taxes is only allowable if the board of trustees, by nesgluation, deterrnines to colleat taxes in two inrstallnres'lts, pul"sulant to Real Fnoperty Tax Law $ 1434. Such a resolutlon shouid inclurde pnovisiot'ls detailing theforun of tlrewarrant and ttre ta>q notioes to show the two collectionr dates, tlre size of thre two it'lstallninerlts, and any other appnopriate infonmatlon. T[-le nesolution should also dlsctlss whether paynnent of tl^re second installment can be accepted in advance. lntenest fon each installrnent should be calculated sepanately in acoondance with Reai Fropeniy Tax taw $ 1432. Genreral Mluniclpai Law $ E5 authonizes rllur'licipafities to innpose a fee for cfrecks received for praynlent which are dishonored and retunned fon instlfficient funds. A municipatity nray also nequine future paynlents to he tenrdered in cash or by certified on caslnien's c['leck. Ttre fee is establishred by adoption of a nesolutiot'l by the boand of trustees arld nray not exceed the rnaxln'lum listed !n Genenal Olcligation Law $ 5-328 (the cunrent nraxinnum is $20tr. Also, the senvice cllange !s to be collected and enforced in the sarne ffianr}er pnes;cnibed by law for the collection of the account (e.9., propenty taxes, sewer rents, builcXinE prerrnit) fon which the check was tendened' Villa,ges rnay enter into aEreen'lents with banks fon bank coilection of taxes, punsulant to Reat Fropeffiy Tax Law $ 996. "Also, Genenal lMunicipal [-aw $ 5 authorizes local governments to accept credit cand paynlent of fines, civil perlalties, taxes, fees, rents, -harges and othen amoulnts. T['le fiocal governn"]ent may requine, as a condition of acceptipg payment by credit cand, sr.lch person offering paynrent bir cnedit card to pay a serv'ice fee to the local gove!'nr!'lent inr an arnount not to exceed costs incurned by the local Eo\iernrnent in connection with the credit cand paynnent tnansaction. Credit card -onnpanies, [''lowever, nnay not agnee to such a pass-throuEh pnovision in their contnact rrvith the rnunicipallty. Recenpts fon lfaxes Reai Fropenty Ta>r [-aw $ 986. The village tax collecting officer must deliver or forward by mail a receipt to each ta><payen requestinE a neceipt, specifying the: n Date of such pai/mer'!i; *, l\ame of suclr persorl; I4andbook for Viltage Officiats W Gkapter 16 Vitlage Revenues u The full value of the parcel as deternnined by the assessor; " The uniform pencentage of value at which thre assessing unit assesses propeny; ' The total assessed value of the parcel; ' The assessed and full value of thre exenrptions applied to the parcel; ' The taxable assessed value of the oarcel: u The tax nate; ' The total anrounrt of taxes levied, and the percentaEe incnease or decrease in such arnount nelative to the precedinE levy; " Fxplarlatiorls of any abbneviatios'rs or technical tennns used In the staterirent of. taxes; and " Ar-l explanation of the assessment review process. Flease note that Real Fnopedy Tax Law $ 1430 states: "The failure to nnail any sr,,lch [tax]statement, or failure of the addressee to receive the sanne, shall not inr any manner affe,:i the valldity of tlre taxes or the interest iimposed by law with respect thereto." Coflleetnom of Taxes" Real Fnoperty Tax [-aw $ 1432. The collectinrE officer neceives taxes at tfre tlnne anrd place speclfied in the notice of collection of taxes. At the annual meeting of the hoard of tnustees, the board may deterrniu'le, by resolurtionr, that tfre taxes in the village will be collected by ttre village clerk rather than by the village treasuner. Thereafter, the village clerk collects village taxes until the resoiution is nevoked at a subsequent annual *eeting. !n a vlllage with sulch a resolution inr effect, the tax noli and warrant n"lay be siEned 'nly tiy the rnayor and nrr.lst be directed to the clerk, who I'las the sanne poweni and ferfornrs"thisarne dutles as the treasurer with nespect to thre collecting taxes. For further provisions on the collecting taxes by the villaEe clenk, col'rsult Real Frofienty Tax Law S 11;1:g. After the later of .July 1 or 30 days from the neceipt of the tax roll and wanrant by the 1axcollecting offioer, the collecting officer murst col|ect the taxes remaining urrpaid with intenest, as follows. Interest of five percent is added fon the nnonttrr of ..July; An annount of interest equal to one-twelfth of the greaten of either (a) 12 percent, or(b) the annual rate of interest detennrined pursuairt to Real Froperiy'Tax Law $ 924-a(2), rs added for each month and fnaction theneof ulntil paid, Until economrc interest rates exceed 12 pencent, you will add '[ percent penalty per month or fractioni thereof (Villages in Westchester County may, by resolution, provide tf-lat two percent intenest is charged for ".luly 2-31, with one percent added for erech month and fraction thereof untii paid). Handbook for Village Officiab W ekagater n6 Viilage Revenues