05/24/2021 Assessment Community Weekly

We’re sure this is a very busy grievance week for most of you, so we’re keeping this brief. We hope that your week is not too stressful, and that assessment equity is served by the process.

At least Memorial Day weekend is just around the corner!

The Assessor/Director Hotline will not be available after 3:00 p.m. on Friday, May 28. It will open again on Tuesday, June 1 at 8:00 a.m.

Final reminder: Manufactured home and co-op spreadsheets

If you haven’t submitted your spreadsheet, and you don’t send it this week, we will begin contacting you directly. 

For detailed instructions, see Send the manufactured home and co-op spreadsheets to the Tax Department.

If we do not receive your spreadsheet, the STAR credit checks for the manufactured home or co-op owners in your municipality will be delayed. 

New law impacts relevies of unpaid utility bills

We wish to address two issues that have been raised regarding our discussion in last week’s edition regarding the new legislation affecting certain municipal relevies (Chapter 106 of the Laws of 2021). 

First, we remind you that the interpretations we offer of laws administered by local governments generally are not binding upon local governments. Although we do read this legislation as temporarily banning the relevy of unpaid water, sewer and electricity bills, the language of the legislation is imprecise on that point, and there is room to read it more narrowly than we do. If your municipal attorney adopts a more restrictive reading, that is your municipal attorney’s prerogative. 

Second, while this legislation expires June 1, 2022, we did not mean to suggest that the moratorium on relevies will necessarily remain in effect until that date. In general, the moratorium will end when the State of Emergency ends or on December 31, 2021, whichever is earlier. However, in some cases, it will end 180 days after either the State of Emergency ends or December 31, 2021, whichever is earlier. The existence of a deferred payment agreement may also bear on this issue.  If you require more specific guidance on this point, we suggest you contact your municipal attorney.