LEGAL NOTICE

LOCAL LAW NO. “9” FOR 2023

A LOCAL LAW ENACTING A LIMITED EXEMPTION FROM COUNTY REAL PROPERTY TAXES FOR PROPERTIES LOCATED WITHIN THE TOWN OF GUILDERLAND WHICH ARE SUBJECT TO QUALIFIED CONSERVATION EASEMENT AGREEMENTS

Introduced: 5/8/23

By Feeney, Cleary, Reidy, Reinhardt and Perlee:

WHEREAS, Section 491-b of the Real Property Tax Law authorizes a limited exemption from real property taxes for qualified Conservation Easement Agreements entered into within municipalities authorized to offer such agreements and exemptions, including the Town of Guilderland, and

WHEREAS, In regard to “open space”, as that term is defined under Section 491-b.2 of the Real Property Tax Law, it is the desire of the Albany County Legislature to authorize qualified Conservation Easement Agreement limited real property tax exemptions to help protect open space in Albany County, and

WHEREAS, To ensure that such exemption is implemented without reducing County tax collections from municipalities providing it, now or in the future, and to ensure that the property owners in other municipalities do not have to pay a higher share of County taxes as a result of the exemption, it is advantageous to specify that such exemption be implemented under the provisions of Real Property Tax Law Section 844(1)(b)(ii) that allows for an “add back” exempted value, now, therefore,

BE IT ENACTED, By the Legislature of the County of Albany as follows:

SECTION 1. TITLE

This Local Law shall be known as the “Guilderland Conservation Easement Agreement Law”.

SECTION 2. LEGISLATIVE INTENT

In accordance with the provisions of Section 491-b of the Real Property Tax Law, properties located within the Town of Guilderland which are subject to qualified Conservation Easement Agreements shall be exempt from County taxation as set forth below.

SECTION 3. CONSERVATION EASEMENT AGREEMENT EXEMPTIONS

As is authorized by Real Property Tax Law 491-b, the County of Albany does hereby provide that qualifying open space in the Town of Guilderland shall be exempt from County taxation to the extent provided for in Section 491-b.4(b) of Real Property Tax Law.

SECTION 4. PROCEDURES FOR OBTAINING A CONSERVATION EASEMENT AGREEMENT EXEMPTION

Procedures for obtaining a conservation easement agreement exemption shall be followed pursuant to Section 491-b of the Real Property Tax Law, Local Law No. 2 for 2022 of the Town of Guilderland, and any other local law implementing the provisions of Section 491-b of the Real Property Tax Law.

SECTION 5. ADD BACK

Pursuant to Real Property Tax Law Section 844(1)(b)(ii), the County hereby enacts an “add back” provision specifying that “taxable assessed value” for purposes of apportionment of County taxes will include the amount of assessed value partially exempt from County taxation under Section 491-b of the Real Property Tax Law, which shall ensure that the Town of Guilderland property owners will not pay less County property taxes in the aggregate than they would had the Conservation Easement Agreement Exemption not been applied to properties within the Town.

SECTION 6. SEVERABILITY

If any clause, sentence, paragraph, subdivision, section or part of this Local Law or the application thereof, to any person, individual, corporation, firm, partnership, entity or circumstance, shall be adjudged by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, invalidate the remainder thereof, but shall be confined to its operation to the clause, sentence, paragraph, subdivision, section, or part of this Local Law or in its application to the person, individual, corporation, firm, partnership, entity or circumstance directly involved in the controversy in which such judgment or order shall be rendered.

SECTION 7. EFFECTIVE DATE

This Local Law shall be effective upon filing with the Secretary of State and subject to Real Property Tax Law Section 491-b and other relevant sections of the Real Property Tax Law.

Those opposed – 0

Local Law was adopted – 8/14/23

EV 11/23, 11/30/23

LEGAL NOTICE

LOCAL LAW NO. 10 FOR 2023

A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK AMENDING CHAPTER 270 OF THE ALBANY COUNTY CODE TO PROVIDE REAL PROPERTY TAX EXEMPT IONS FOR PERSONS

WITH DISABILITIES AND LIMITED

INCOMES 

Introduced: 4/10/23

By Rosano, Reinhardt, A. Joyce, Feeney, Willingham, Beston, Chapman, Cleary, Commisso, Efekoro, Fein, Lekakis, Mayo, Mclean Lane, Miller, Peter, Plotsky, Reidy, Ricard, Simpson, Cunningham, Burgdorf, Kuhn, Whalen, Collins, Domalewicz, Drake, Ethier, Grimm, R. Joyce, Mauriello, McLaughlin, O’Brien, Perlee, Smith and Ward:

A Local Law amending Chapter 270 of the Code of the County of Albany to create an updated real property tax exemption for persons with disabilities and limited incomes pursuant to the New York State Real Property Tax Law.

BE IT ENACTED by the Legislature of the County of Albany as follows:

Section 1. Amending prior local law.

This Local Law hereby amends the following sections of Article IX: Exemption for Disabled Persons with Limited Income as it is currently written: §270-78 to §270-86 Section 2. Title.

This article shall be known as the "Exemption for Disabled Persons with

Limited Income." 

Section 3. § 270-78 Exemption amount.

Pursuant to §459 of the Real Property Tax Law of the State of New York, effective as hereinafter provided, there shall be an exemption from taxation for general county purposes to the extent of the percentage of assessed valuation provided in the following schedule, determined by the maximum income exemption eligibility level also provided in the following schedule up to a maximum of fifty percent (50%) of the assessed valuation of real property owned by one (1) or more persons with disabilities, or real property owned by a husband or wife, or both, or by siblings, at least one of whom has a disability, and whose income, as hereinafter defined, is limited by reason of such disability:

PERCENTAGE OF

ASSESSED VALUATION

EXEMPT ANNUAL INCOME FROM TAXATION

Section 4. § 270-79. Definitions.

As used in this article, the following terms shall have the meanings indicated:

“Sibling” shall include persons whose relationship as siblings has been established through either half blood, whole blood or adoption.

“Person with a Disability” is one who has a physical or mental impairment, not due to current use of alcohol or illegal drug use, which substantially limits such person’s ability to engage in one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning and working, and who (I) is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the Federal Social Security Act, or (II) is certified to receive Railroad Retirement Disability benefits under the Federal Railroad Retirement Act, or (III) has received a certification from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind or (IV) is certified to receive a United States Postal Service disability pension. 

Section 5. § 270-80. Required Proof.

An award letter from the Social Security Administration or the Railroad Retirement Board, or a certification from the State Commission for the Blind and Visually Handicapped, or an award letter from the United States Postal Service shall be submitted as proof of disability.

Section 6. § 270-81 Computation of Exemption.

Any exemption provided by this local law shall be computed after all other partial exemptions allowed by law, excluding the School Tax Relief (STAR) exemption have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption for the same tax purpose pursuant to both this local law and Section 467 of the Real Property Tax Law. Section 7. § 270-82. Real Property Held in Trust.

Notwithstanding any other provisions of law to the contrary, the provisions of this local law shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption pursuant to this local law.

Section 8. § 270-83 Cooperative apartment ownership.

Title to that portion of real property owned by a cooperative apartment corporation in which a tenant stockholder of such corporation resides, and which is represented by his share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.

That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this section and any exemption so granted shall be credited by the appropriate taxing authority against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder. 

Section 9. § 270-84. Conditions on grant of exemption.

No exemption shall be granted:

If the income of the owner or the combined income of the owners of the property for the applicable income tax year is less than three thousand dollars or more than fifty eight thousand four hundred dollars, as authorized by RPTL § 459-c.

That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this section and any exemption so granted shall be credited by the appropriate taxing authority against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.

Where title is vested in a married person, the combined income of such person and such person's spouse may not exceed such sum, except where one spouse or ex-spouse is absent from the property due to divorce, legal separation or abandonment, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum.

The term “income” as used herein shall mean the “adjusted gross income” for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in such federal adjusted gross income; provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; and provided further, that when determining income for purposes of this section, the following conditions shall be applicable:

the applicant's income shall be offset by all medical and prescription drug expenses actually paid that were not reimbursed or paid for by insurance;

any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income; and

any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations:

the net amount of loss reported on federal Schedule C, D, E, or F shall not exceed three thousand dollars per schedule, the net amount of any other separate category of loss shall not exceed three thousand dollars, and the aggregate amount of all losses shall not exceed fifteen thousand dollars;

unless the property is used exclusively for residential purposes, provided, however, that in the event any portion of such property is not so used exclusively for residential purposes but is used for other purposes, such portion shall be subject to taxation or PILOT and the remaining portion only shall be entitled to the exemption provided by this section;

unless the real property is the legal residence of and is occupied in whole or in part by the disabled person; except where the disabled person is absent from the residence while receiving health-related care as an inpatient of a residential health care facility, as defined in section twenty eight hundred one of the public health law, provided that any income accruing to that person shall be considered income for purposes of this section only to the extent that it exceeds the amount paid by such person or spouse or sibling of such person for care in the facility.

Section 10. § 270-85 Application for exemption.

Application for such exemption must be made annually by the owner, or all of the owners of the property, on forms prescribed by the State Board to be furnished by the appropriate local assessing unit, and shall furnish the information and be executed in the manner required or prescribed on such forms, and shall be filed in such Assessor’s Office on or before the appropriate taxable status date; provided however, proof of a permanent disability need be submitted only in the year an exemption pursuant to this local law is first sought or the disability is first determined to be permanent.

At least sixty (60) days prior to the appropriate taxable status date, the appropriate local assessing unit shall mail to each person who was granted an exemption pursuant to this local law on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to continue to be granted. Failure to mail such application form or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person. 

Section 11. § 270-86 When effective, applicability.

This law shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on and after January 1, 2024.

Those opposed – 0 Local Law was adopted – 9/11/23

EV 11/23, 11/30/23

LEGAL NOTICE

LOCAL LAW NO. “11” FOR 2023

A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK, IMPOSING AN ADDITIONAL ONE PERCENT RATE OF TAX ON SALES AND USES OF TANGIBLE PERSONAL PROPERTY AND OF CERTAIN SERVICES, AND ON

OCCUPANCY OF HOTEL ROOMS AND AMUSEMENT CHARGES, PURSUANT TO ARTICLE 29 OF THE TAX LAW OF THE STATE OF

NEW YORK

Introduced:  7/10/23 By A. Joyce and Feeney:

BE IT ENACTED by the County Legislature of the County of Albany, as  follows:

SECTION 1.  The first sentence of Section 2 of Local Law No. 3 for 1967, entitled “A Local Law of the County of Albany in relation to the imposition of a

County Sales and Use Tax”, as amended, is amended to read as follows:

“SECTION 2.  Imposition of sales tax.  On and after March 1, 1970, there is hereby imposed and there shall be paid a tax of three percent upon, and for the period commencing September 1, 1992, and ending November 30, 2025, there is hereby imposed and there shall be paid an additional tax at the rate of one percent upon:”

SECTION 2.  Section 2-B of such Local Law No. 3 for 1967, as amended, is amended to read as follows:

“SECTION 2-B.  Exemption of certain energy sources and related services from additional one percent rate of tax.

Notwithstanding any inconsistent provision of this Local Law, receipts from the sale of property and services described in Section 2-A of this Local Law and consideration given or contracted to be given for such property and services shall be exempt from the additional one percent rate of sales and compensating use taxes imposed by Sections 2 and 4, respectively, of this Local Law for the period commencing September 1, 1992, and ending November 30, 2025.”

SECTION 3.  Subdivision (g) of Section 3 of such Local Law No. 3 for 1967, as amended, is amended to read as follows:

“(g) With respect to the additional tax of one percent imposed for the period commencing September 1, 1992, and ending November 30, 2025, the provisions of subdivisions (a), (b), (c), (d) and (e) of this Section apply, except that for the purposes of this subdivision, all references in said subdivisions (a), (b), (c) and (d) to an effective date shall be read as referring to September 1, 1992, all references in said subdivision (a) to the date four months prior to the effective date shall be read as referring to May 1, 1992, and the reference in subdivision (b) to the date immediately preceding the effective date shall be read as referring to August 31, 1992.  Nothing herein shall be deemed to exempt from tax at the rate in effect prior to September 1, 1992, any transaction which may not be subject to the additional tax imposed effective on that date.”

SECTION 4.  Section 4 of such Local Law No. 3 for 1967, as amended, is amended to read as follows:

“SECTION 4.  Imposition of compensating use tax.

Except to the extent that property or services have already been or will be subject to the sales tax under this enactment, there is hereby imposed on every person a use tax for the use within this taxing jurisdiction on and after September 1, 1992, except as otherwise exempted under this enactment, (A) of any tangible personal property purchased at retail, (B) of any tangible personal property (other than computer software used by the author or other creator) manufactured, processed or assembled by the user, (i) if items of the same kind of tangible personal property are offered for sale by him in the regular course of business or (ii) if items are used as such or incorporated into a structure, building or real property, by a contractor, subcontractor or repairman in erecting structures or buildings, or building on, or otherwise adding to, altering, improving, maintaining, servicing or repairing real property, property or land, as the terms real property, property or land are defined in the real property tax law, if items of the same kind are not offered for sale as such by such contractors, subcontractor or repairman or other user in the regular course of business, (C) of any of the services described in paragraphs (1), (7) and (8) of subdivision (c) of Section Two, (D) of any tangible personal property, however acquired, where not acquired for purposes of resale, upon which any of the services described under paragraphs (2), (3) and (7) of subdivision (c) of Section Two have been performed, (E) of any telephone answering service described in subdivision (b) of Section Two and (F) of any computer software written or otherwise created by the user if the user offers software of a similar kind for sale as such or as a component part of other property in the regular course of business.

For purposes of clause (A) of subdivision (a) of this Section, for the period commencing September 1, 1992, and ending November 30,

2025, the tax shall be at the rate of four percent, and on and after December 1, 2025, the tax shall be at the rate of three percent, of the consideration given or contracted to be given for such property, or for the use of such property, including any charges for shipping or delivery as described in paragraph three of subdivision (b) of Section One, but excluding any credit for tangible personal property accepted in part payment and intended for resale.

For purposes of subclause (i) of clause (B) of subdivision (a) of this section, for the period commencing September 1, 1992, and ending November 30, 2025, the tax shall be at the rate of four percent, and on and after December 1, 2025, the tax shall be at the rate of three percent, of the price at which items of the same kind of tangible personal property are offered for sale by the user, and the mere storage, keeping, retention or withdrawal from storage of tangible personal property by the person who manufactured, processed or assembled such property shall not be deemed a taxable use by him.

For purposes of subclause (ii) of clause (B) of subdivision (a) of this section, for the period commencing September 1, 1992, and ending November 30, 2025, the tax shall be at the rate of four percent, and on and after December 1, 2025, the tax shall be at the rate of three percent, of the consideration given or contracted to be given for the tangible personal property manufactured, processed or assembled into the tangible personal property the use of which is subject to tax, including any charges for shipping or delivery as described in paragraph three of subdivision (b) of Section One.

Notwithstanding the foregoing provision of this section, for purposes of clause (B) of subdivision (a) of this section, there shall be no tax on any portion of such price which represents the value added by the user to tangible personal property which he fabricates and installs to the specifications of an addition or capital improvement to real property, property or land, as the terms real property, property or land are defined in the real property tax law, over and above the prevailing normal purchase price prior to such fabrication of such tangible personal property which a manufacturer, producer or assembler would charge an unrelated contractor who similarly fabricated and installed such tangible personal property to the specifications of an addition or capital improvement to such real property, property or land.

For purposes of clauses (C),(D) and (E) of subdivision (a) of this section, for the period commencing September 1, 1992, and ending November 30, 2025, the tax shall be at the rate of four percent, and on and after December 1, 2025, the tax shall be at the rate of three percent, of the consideration given or contracted to be given for the service, including the consideration for any tangible personal property transferred in conjunction with the performance of the service and also including any charges for shipping and delivery of the property so transferred and of the tangible personal property upon which the service was performed as such charges are described in paragraph three of subdivision (b) of Section One.

For purposes of clause (F) of subdivision (a) of this Section, for the period commencing September 1, 1992, and ending November 30,

2025, the tax shall be at the rate of four percent, and on and after December 1, 2025, the tax shall be at the rate of three percent, of the consideration given or contracted to be given for the tangible personal property which constitutes the blank medium, such as disks or tapes, used in conjunction with the software, or for the use of such property, and the mere storage, keeping, retention or withdrawal from storage of computer software described in such clause (F) by its author or other creator shall not be deemed a taxable use by such person.”

SECTION 5.  Paragraph (B) of subdivision (1) of Section 11 of such Local Law No. 3 for 1967, as amended, is amended to read as follows:

(B)  With respect to the additional tax of one percent imposed for the period beginning September 1, 1992, and ending November 30, 2025, in respect to the use of property used by the purchaser in this County prior to September 1, 1992.” SECTION 6.  A new subdivision (r) of section 14 of such Local Law No. 3 for 1967, as amended, is added to read as follows:

“(r)  Notwithstanding any inconsistent provision of law, the County shall allocate and distribute quarterly to the cities and the area in the County outside the cities the same proportion of net collections attributable to the additional one percent rate of taxes imposed by sections two and four of this Local Law for the period commencing December 1, 2023 and ending November 30, 2025, as the County allocates and distributes the net collections from the County’s three percent rate of such taxes, as of July 20, 2023, and such portion of net collections attributable to such additional one percent rate of such taxes shall be allocated and distributed to the towns and villages in the County in the same manner as the net collections attributable to the County’s three percent rate of such taxes are allocated and distributed to such towns and villages as of July 20, 2023. In the event that any city in the County exercises its prior right to impose tax pursuant to Section 1224 of the New York Tax Law, then the County shall not allocate and distribute net collections in accordance with the previous sentence for any period of time during which any such city tax is in effect, and the County shall instead set aside net collections attributable to such additional one percent rate of such taxes for County purposes for any such period that any such city tax is in effect.

SECTION 7.  This enactment shall take effect December 1, 2023.

Those opposed – 0 Local Law was adopted – 9/11/23

EV 11/23, 11/30/23

LEGAL NOTICE

LOCAL LAW NO. “12” FOR 2023

A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK

IMPOSING A TAX ON THE OCCUPANCY OF HOTEL ROOMS IN

ALBANY COUNTY 

Introduced:  7/10/23 By A. Joyce and Feeney:

BE IT ENACTED by the County Legislature of the County of Albany that Local Law No. 3 for 1980 as amended by Local Law No. 8 for 1981, Local Law No. 3 for 1986, Local Law No. 3 for 2005, Local Law No. 11 for 2006, Local Law No. 8 for 2009, Local Law No. 10 for 2010, Local Law No. 2 for 2012, Local Law No. 4 for 2014, Local Law No. 8 for 2016, Local Law No. 5 for 2018 and Local Law No. 5 for 2020, pursuant to Chapter 693 of the Laws of 1980 of the State of New York, Chapter 375 of the Laws of 1985 of the State of New York, Chapter 531 of the Laws of 2005 of the State of New York, Chapter 194 of the Laws of 2006 of the State of New York, Chapter 105 of the Laws of 2009 of the State of New York, Chapter 401 of the Laws of 2010 of the State of New York, Chapter 312 of the Laws of 2012 of the State of New York, Chapter 228 of the Laws of 2014 of the State of New York, Chapter 452 of the Laws of 2016 of the State of New York, Chapter 134 of the Laws of 2018 of the State of New York, Chapter 58 of the Laws of 2020 of the State of New York and Chapter 337 of the Laws of 2023 of the State of New York is hereby amended as follows:

SECTION 1.  During the period January 1, 2024 to December 31, 2024, Section 2 of Local Law No. 3 for 1980 as amended by Local Law No. 3 for 1986, Local Law No. 3 for 2005, Local Law No. 11 for 2006, Local Law No. 8 for 2009, Local Law No. 10 for 2010, Local Law No. 2 for 2012, Local Law No. 4 for 2014, Local Law No. 8 for 2016, Local Law No. 5 for 2018 and Local Law No. 5 for 2020 is amended to read as follows:

Imposition of Tax

On and after the first day of January 1, 2024, there is hereby imposed and there shall be paid a tax of six percent of the per diem rental rate charged to occupants for each hotel or motel room except that the tax shall not be imposed upon a permanent resident of such hotel or motel.

SECTION 2.  During the period January 1, 2024 to December 31, 2024, Section 12 of Local Law No. 3 for 1980 as amended by Local Law No. 3 for 1986, Local Law No. 3 for 2005, Local Law No. 11 for 2006,

Local Law No. 8 for 2009 Local Law No. 10 for 2010, Local Law No. 2 for 2012, Local Law No. 4 for 2014, Local Law No. 8 for 2016, Local Law No. 5 for 2018 and Local Law No. 5 for 2020 is amended to read as follows:

Disposition of Revenues

All revenues resulting from the imposition of the tax under the local law shall be paid into the treasury of the County of Albany and shall be credited to and deposited into three special funds as follows:

Revenues from the tax imposed by such local law up to an amount equal to one-sixth of such total revenue shall be credited to and deposited in a special fund for convention and tourist development. The County of Albany is authorized to retain up to a maximum of ten per centum of such revenue derived from this fund to defray the necessary expenses of the County in administering such tax.  The revenue derived from this portion of the tax, after deducting the amount provided for administering such tax, shall be allocated to pay for services performed, subject to the terms and conditions in contracts, which may be entered into between the County and the Albany County Convention and Visitors Bureau, Inc., all at the option of the County, its successors or assigns. Said funds so allocated shall be used for the purpose of promoting Albany County, its cities, towns and villages, in order to increase convention/trade show and tourism business.

Revenues from the tax imposed by this local law equal to two thirds of such total revenue shall be credited and deposited in a special account to be known as "Civic Center Debt Service Fund" and shall be maintained separate and apart from other funds and accounts of the County. Moneys in such account shall be deposited in one or more banks designated in the manner provided by law, as a depository of funds of the County of Albany. Pending expenditure from such fund, money therein may be invested in the manner provided in section 6-f of the General Municipal Law or in a successor statute to such section. Any interest earned or capital gain realized on the moneys so deposited or invested shall accrue and become part of the fund. Said moneys so deposited shall be used, subject to appropriation, solely for the purpose of making debt service payments on obligations issued by the County to finance the acquisition, development (including construction), operation and repair and continuing use and maintenance of a civic center and ancillary facilities therefore, which ancillary facilities shall include but not be limited to, any buildings, structures, parking facilities, machinery, equipment, facilities and appurtenances incidental thereto.

Revenues from the tax imposed by this local law equal to one sixth of such total revenue shall be credited and deposited in a special account to be known as the "Albany Convention Center Authority Fund" and shall be maintained separate and apart from other funds and accounts of the County. Moneys in such account shall be deposited in one or more banks designated in the manner provided by law, as a depository of funds of the County of Albany. Pending expenditure from such fund, moneys therein may be invested in the manner provided in section 6-f of the General Municipal Law or in a successor statute to such section. Any interest earned or capital gain realized on the moneys so deposited or invested shall accrue and become part of the fund. Said moneys so deposited shall be used solely and exclusively by the Albany Convention Center Authority for the development of a convention center project to be located in the City of Albany.  Albany County shall pay the moneys in such fund over to such authority upon application for such moneys by the authority.

SECTION 3.  On and after the Albany Convention Center completion date, defined as the date on which the architect for the convention center project issues a certificate of substantial completion in substantial conformity with AIA Document G704-2000 stating that the convention center facility is sufficiently complete in accordance with the contract or contracts for construction that the owner can occupy or utilize the convention center facility for it’s intended use:

Revenues from the tax imposed by such local law up to an amount equal to one-sixth of such total revenue shall be credited to and deposited in a special fund for convention and tourist development. The County of Albany is authorized to retain up to a maximum of ten per centum of such revenue derived from this fund to defray the necessary expenses of the County in administering such tax.  The revenue derived from this portion of the tax, after deducting the amount provided for administering such tax, shall be allocated to pay for services performed, subject to the terms and conditions in contracts, which may be entered into between the County and the Albany County Convention and Visitors Bureau, Inc., all at the option of the County, its successors or assigns. Said funds so allocated shall be used for the purpose of promoting Albany County, its cities, towns and villages, in order to increase convention/trade show and tourism business.

Revenues from the tax imposed by this local law equal to one third of such total revenue shall be credited and deposited in a special account to be known as "Civic Center Debt Service Fund" and shall be maintained separate and apart from other funds and accounts of the County. Moneys in such account shall be deposited in one or more banks designated in the manner provided by law, as a depository of funds of the County of Albany. Pending expenditure from such fund, money therein may be invested in the manner provided in section 6-f of the General Municipal Law or in a successor statute to such section. Any interest earned or capital gain realized on the moneys so deposited or invested shall accrue and become part of the fund. Said moneys so deposited shall be used, subject to appropriation, solely for the purpose of making debt service payments on obligations issued by the County to finance the acquisition, development (including construction), operation and repair and continuing use and maintenance of a civic center and ancillary facilities therefore, which ancillary facilities shall include but not be limited to, any buildings, structures, parking facilities, machinery, equipment, facilities and appurtenances incidental thereto.

Revenues from the tax imposed by this local law equal to one half of such total revenue shall be credited and deposited in a special account to be known as the "Albany Convention Center Authority Fund" and shall be maintained separate and apart from other funds and accounts of the County. Moneys in such account shall be deposited in one or more banks designated in the manner provided by law, as a depository of funds of the County of Albany. Pending expenditure from such fund, moneys therein may be invested in the manner provided in section 6-f of the General Municipal Law or in a successor statute to such section. Any interest earned or capital gain realized on the moneys so deposited or invested shall accrue and become part of the fund. Said moneys so deposited shall be used solely and exclusively by the Albany Convention Center Authority for the development of a convention center project to be located in the City of Albany.  Albany County shall pay the moneys in such fund over to such authority upon application for such moneys by the authority.

SECTION 4.  This local law supersedes Local Law No. 5 for 2020 and shall take effect January 1, 2024 and expire and be deemed repealed December 31, 2024.

Those opposed – 0 Local Law was adopted – 9/11/23

EV 11/23, 11/30/23

LEGAL NOTICE

LOCAL LAW NO. “13” FOR 2023

A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK ENACTING A MORTGAGE RE-CORDING TAX PURSUANT TO SECTION 253-p OF THE TAX LAW OF THE STATE OF NEW YORK 

Introduced:  7/10/23 By A. Joyce, Feeney, Drake, Grimm, Mauriello, Perlee, Smith and Whalen:

BE IT ENACTED by the County Legislature of the County of Albany, as follows:

SECTION 1.  Pursuant to the provision of Section 253-p of the Tax Law of the State of New York, there is hereby imposed in the County of Albany, New York a tax of twenty-five cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation which is or under any contingency may be secured at the date of execution thereof, or at any time thereafter, by a mortgage on real property situated within Albany County and recorded on or after October 31, 2008 and a tax of twenty-five cents on such mortgage if the principal debt or obligation which is or by any contingency may be secured by such mortgage is less than one hundred dollars.

SECTION 2.  The tax imposed by this local law shall be administered and collected in the same manner as the taxes imposed under subdivision one of section two hundred fifty three and paragraph (b) of subdivision one of section two hundred fifty-five of Article 11 of the Tax Law and shall be paid as provided in Section 253-p of the Tax Law and shall be in addition to the taxes imposed by Section 253 of the Tax Law.

SECTION 3.  This local law shall expire December 1, 2025, provided further, however, that such expiration shall not preclude the adoption and enactment of additional local laws by the County of Albany pursuant to the provisions of Section 253-p of the Tax Law upon the expiration of this local law or any subsequent local law adopted and enacted pursuant to the provisions thereof.

SECTION 4.  Notwithstanding any provision of Article 11 of the Tax Law to the contrary, the balance of all monies paid to the recording officer of the County of Albany during each month upon account of the tax imposed pursuant to this local law, after deduction of the necessary expenses of the recording officer’s office as provided in Section 262 of the Tax Law, except taxes paid upon mortgages which under the provisions of this local law or Section 260 of the Tax Law are first to be apportioned by the New York State Commissioner of Taxation and Finance, shall be paid over by such officer on or before the tenth day of each succeeding month to the Albany County Director of Finance and, after the deduction by the Director of Finance of the necessary expenses as provided in Section 262 of the Tax Law, shall be deposited in the General Fund of the County of Albany for expenditure on County purposes.  Notwithstanding the provisions of the preceding sentence, the tax so imposed and paid upon mortgages covering real property situated in two or more counties, which under the provisions of this local law or Section 260 of the Tax Law are first to be apportioned by the Commissioner of Taxation and Finance, shall be paid over by the recording officer receiving the same as provided by the determination of the Commissioner.

SECTION 5.  This local law shall take effect on December 1, 2023, provided that the Clerk of this Legislature shall mail a certified copy hereof by registered or certified mail to the Commissioner of the New York State Department of Taxation and Finance at least 30 days prior to such date. The Clerk of this Legislature shall also file certified copies hereof with the County Clerk of the County of Albany, the Secretary of State of the State of New York and the State Comptroller within five days after the enactment of this local law.

On long roll call vote the following members voted in favor: Beston, Burgdorf, Chapman, Cleary, Collins, Commisso, Cunningham, Doma-

lewicz, Efekoro, Ethier, Feeney, Fein, A. Joyce, R. Joyce, Kuhn, Lekakis,

Mayo, McLaughlin, McLean Lane,

Miller, O’Brien, Peter, Plotsky, Reidy,

Reinhardt, Ricard, Rosano, Simpson,

Ward, and Willingham – 30

Those opposed – Drake, Grimm,

Mauriello, Perlee, Smith and Whalen

– 6 

Local Law was adopted – 9/11/23

EV 11/23, 11/30/23

LEGAL NOTICE

NOTICE TO BIDDERS –

ALBANY COUNTY

REQUEST FOR BIDS

#2023-144

Sealed Bids for the Generator Addition and Switchboard Upgrade Project Located at 250-260 south Pearl Street as requested by Albany County Department of General Services will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 11:00 AM, local time on Thursday, December 14th, 2023.

Request for Bid (RFB) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFB documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com starting by close of business (4:30 p.m.) on Thursday, November 23rd, 2023.

A site visit will be held on November 30th, 2023 at 10:00 a.m., at 250260 South Pearl Street, Mental Health Department Entrance, Albany, NY. This is the only scheduled site visit. Interested bidders are strongly urged to attend.

Pamela O Neill, CPPB

Purchasing Agent

Dated: Albany, New York November 16, 2023

EV 11/23/23

LEGAL NOTICE

NOTICE TO BIDDERS –

ALBANY COUNTY

REQUEST FOR BIDS

#2023-151

Sealed Bids for Viking and Tenco Plow Parts as requested by the Albany County Department of Public Works will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 11:00 AM, local time on Thursday, December 14, 2023.

Request for Bid (RFB) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFB documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com starting by close of business (4:30 p.m.) on Thursday, November 23, 2023.

Pamela O Neill

Purchasing Agent

Dated: Albany, New York November 14, 2023

EV 11/23/23

LEGAL NOTICE

NOTICE TO BIDDERS –

ALBANY COUNTY

REQUEST FOR BIDS

#2023-152

Sealed Bids for Replacement of Flooring as requested by Albany County Correctional Facility will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 11:00 AM, local time on Thursday, December 16, 2023.

Request for Bid (RFB) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFB documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com starting by close of business (4:30 p.m.) on Thursday, November 23, 2023.

A site visit may be scheduled by calling the Correctional Facility. Interested bidders are strongly urged to visit the site.

Pamela O Neill

Purchasing Agent

Dated: Albany, New York

Thursday, November 16, 2023

EV 11/23/23

LEGAL NOTICE

NOTICE TO BIDDERS –

ALBANY COUNTY

REQUEST FOR BIDS

#2023-155

Sealed Bids for Purchase of Used Crew Cab Faltbed Truck as requested by Albany County Department of Public Works will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 11:00 AM, local time on Friday December 1, 2023

Request for Bid (RFB) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFB documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com starting by close of business (4:30 p.m.) on November 23, 2023.

Pamela O Neill

Purchasing Agent

Dated: Albany, New York November 16, 2023

EV 11/23/23

LEGAL NOTICE

NOTICE TO BIDDERS –

ALBANY COUNTY

REQUEST FOR BIDS

#2023-156

Sealed Bids for Purchase of Chevrolet Tahoe as requested by Albany County Sheriff’s Office will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 11:00 AM, local time on Thursday November 30, 2023

Request for Bid (RFB) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFB documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com starting by close of business (4:30 p.m.) on November 23, 2023.

Pamela O Neill

Purchasing Agent

Dated: Albany, New York November 20, 2023

EV 11/23/23

LEGAL NOTICE

NOTICE TO PROPOSERS –

ALBANY COUNTY

REQUEST FOR PROPOSALS

#2023-153

Sealed Proposals for Bond Counsel as requested by the Albany County Comptroller will be received by the Albany County Purchasing Agent, Room 1000, 112 State Street, Albany, New York 12207 until 4:30 PM, local time on Friday, December 8, 2023 and or electronic submission Bid Net, Empire State Purchasing Group.

Request for Proposal (RFP) documents may be obtained at the office of the Albany County Purchasing Agent, as noted above. RFP documents may be available for download from the Empire State Bid System website at http://www.empirestatebidsystem.com, starting by close of business (4:30 p.m.) on November 23, 2023

Pamela O Neill

Purchasing Agent

Dated: November 14, 2023 Albany, New York

EV 11/23/23