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NYSATRC APPLICATION FOR MEMBERSHIP
I hereby make application for membership in the New
York State Association of Tax Receivers and Collectors
NAME
__________________________________________________________________________________________________
(Please Type or Print)
Check One: ( ) New Member ( ) Renewal
ٱTax Receiver ٱ Tax Collector ٱ Deputy ٱ General Membership
Receiver/Collector/Deputy Membership
- $25.00 General/TSO/Business
Membership - $50.00
Town of ______________________________________________ County of _________________________________________
Business Mailing Address
__________________________________________________________________________________
___________________________________________-
N.Y. _____________________
Office Phone: (
) _________________ Office Fax: (
) ____________________ Home Phone: ( )__________________
Signature
_______________________________________________ Dated
____________________________________________
Mail to: Sharon Edick, NYSATRC, Town of Cicero, PO Box 1517, Cicero, NY 13039-1517
===========================================================================================
Virginia Bulzacchelli, Receiver
Town of Pound Ridge
179 Westchester Avenue
Pound Ridge, New York 10576-1743
The
Official Publication of the New York
State Association of
Tax Receivers and Collectors
April 2003
The President’s Column
Judith A. Crawford, Receiver
of Taxes,
Town of Beekman
As I sit here writing this, I want everyone to know that I have just sent
in my deposit for the “Conference at Sea”.
Look for the cruise information in this issue or check out our website -
www.nysatrc.org - for
details. There will be classes available
during the Cruise. So while the cost
will be out of pocket, because of the classes, you will be able to deduct this
from your income tax. So lets talk taxes
and cruise the night away!
I hope that by the time this
newsletter goes out all the snow has melted and Spring has finally sprung! Well most of us should be over the hump with
the 2003 Property Tax Collection. There
were certainly some challenges with some of the TSOx – the new kids on the
block! Both Wells Fargo and Fidelity will be sending reps to the June
Conference - so have your questions and
concerns ready. We will be in Auburn this year which is located
in the Finger Lakes Region.
There will be a lot to do, and a lot to see, and a
lot to learn. I hope to see many of you
there.
I have been in contact with
the Town Clerks Association offering to teach the class on Tax Collection at
their conference in April. If this is
agreeable with them we will attend this conference as we did last year and
renew our contacts and friendships.
As we speak we are in the process of establishing
ourselves as a “not for profit” association.
This will enable us to accept donations and award scholarships. We are trying to expedite this matter so that
some small scholarship awards would be available for our June Conference. We will be in Auburn this year which is located
in the Finger
Lakes
region.
District Directors remember
to bring your Gift Baskets!
Are you a Member?
Join the Association Today!
Further your knowledge of the
tax collection process! Receive The Tax Talk Times Newsletter! Receive Legislative updates! Lobby for bills you support and against those
you oppose! Attend annual training
schools! Exchange ideas and
information! Complete the application
enclosed in this Newsletter.
_________________________________________
In This Issue
Strength In Numbers
· Membership Application
A Voice To Be Heard
· Retirement Incentives for Elected Officials
Education
· Scholarships
Guidelines and Application
Legislation
· Star Proposals…Press Release Excerpt
In the Spotlight
Look for the Scholarship Award guidelines and
application in this issue.
Notary Class and Test will be
offered at the June conference.
Carol Cathy
Town
Clerk/Collector Town of Brutus
Carol was elected as Town
Clerk /Collector in the Town of Elbridge where she served from 1978
to 1989. In 1996 she was appointed to
the same position by the Town of Brutus where she is responsible
for the collection of taxes for 1600 parcels.
Located near the scenic Seneca River and gateway to the
Montezuma Bird Refuge, the quaint and charming Town of Brutus was settled in 1900 and
many turn-of-the century homes have been restored to their original splendor.
Carol loves her job and enjoys helping people and is grateful to her deputy,
Diane Scheufele, who helps during tax time.
Carol has two grown
children, a son and a daughter, and three grandchildren who live nearby. During
her spare time, Carol loves the company of a kitty named Tigger and enjoys
spending time at her cottage near Cape Vincent for fun and sun.
PENALTY WAIVER
To: Virginia Bulzacchelli, Receiver Town of Pound Ridge
From: Murray M. Jaros, Special Counsel, AOT
This is in response to your inquiry as to when may a
tax district cancel interest penalties and charges pursuant to Real Property
Tax Law, 1182.
Section 1182 is part of Article 11 of the Real
Property Tax Law. Article 11 is entitled "Procedures for Enforcement of
Collection of Delinquent Taxes". Under the definition of paragraph
(c) of section 1102 of the Real Property Tax Law, the term "charges"
includes "the amount of any interest and penalties imposed by law".
The term "delinquent tax" is defined as unpaid taxes and other applicable
charges relating to a property which are included in the return of unpaid
taxes.
Section 1182 empowers the
governing body of a tax district (in this case its conclusion is also supported
by the wording of section 1182 itself. This statute empowers the governing body
"to authorize the enforcing officer to permit the cancellation". The
plain reading is that the enforcing officer implements the governing body's
authorization. The enforcing officer enters the process, by definition (section
1102(3)), to enforce tax liens -after the return of unpaid taxes.
I have discussed this issue before with the Office
of Real Property Services and its attorney agrees that section 1182 is to be
invoked when a tax becomes delinquent. I hope the foregoing is of assistance to
the Town of Pound Ridge.
STAR
Press Release Excerpt: Also, emphasize that
this is still only a recommendation and needs to be approved by the
legislature.
This bill limits 2003-04 cost increases in the School
Tax Relief (STAR) program by Gapping non-senior individual benefits for that
year at 2002-03 levels. Even during a year of significant fiscal constraints,
the Executive Budget will fully preserve and protect the ST AR program for
seniors-a program that has entirely eliminated school taxes for nearly 200,000
seniors.
The Budget does include a proposal to cap STAR
benefits for non-senior homeowners at their 2002-2003 levels, for one year
only. As a result, the average STAR savings for most homeowners would remain
the same, while seniors qualifying for the enhanced STAR benefit would not be
affected.
Under the proposal, new homeowners would still be
eligible for STAR benefits, but existing benefits to current non-senior STAR
recipients would not increase in 2003-04, with growth in STAR benefits resuming
in 2004-2005. Annual STAR savings will reach $2.7 billion in 2003-04 and
homeowner savings under the program will average $1,000 for income eligible
seniors and more than $600 for all other homeowners.
Seniors are further protected by the Governor's new
STAR COLA enacted in 2002, which will increase the 2003-04 STAR income ceiling
from $60,000 to $62,100 for seniors receiving the Enhanced STAR benefit. This
COLA ensures that modest increases in Social Security or other retirement
income do not make seniors who receive the Enhanced STAR benefit Ineligible In
future years.
Despite recent record increases in State aid to
schools, school property tax levies continue to increase at rates well above
inflationary growth. If left unchecked, school spending growth will drive
significant Increases In local property taxes and substantially erode the
property tax relief provided through STAR. Governor Pataki's original STAR
proposal was accompanied by a school tax cap to protect taxpayers from
excessive spending growth on the part of local schools. To protect taxpayers
from unrestraIned school tax increases, the Governor is once again proposing a
cap on school budget Increases. (con’t)
Under the STAR spending cap proposal:
A school districts annual spending increase could not
exceed 4 percent or 120 percent of the increase in the CPI for the prior year,
whichever is less;
Spending Increases attributable to enrollment growth, voter-approved
capital projects, court orders and other purposes
$JUST FOR LAUGHS$
The Mayor was interviewing for a
new Tax Receiver. Knowing that math and the Law are integral parts of the job,
he asked each of the four applicants the same question: “What is two and
two?”
The first interviewee was a former
journalist. His answer was
‘twenty-two’. The second, a former
engineer, calculated the answer to be between 3,999 and 4,001. The third
applicant was a retired lawyer who cited a court case in which two and two was
proved to be four.
The final candidate was a former
accountant with a now defunct conglomerate. When the accountant heard the question, he
leaned across the desk and said to the Mayor in a low voice, “How much do you
want it to be?”
NYSATRC SCHOLARSHIP AWARD GUIDELINES
Applicants
for the New York State Association of Tax Receivers & Collectors (NYSATRC)
Scholarship Fund must meet the following qualifications:
1.
Be a member of
NYSATRC
2.
Be a member of
your local County Tax Receivers/Collectors Association (if one exists).
3.
Submit a
completed application
Scholarships
will be awarded in a minimum amount of $150.00.
The Scholarship Committee may adjust the above distribution of
scholarships if deemed necessary. The
Scholarship
Committee may increase the amount of each scholarship awarded if funding is
available to do so.
Scholarships
will be awarded to one applicant for up to a maximum of three years; however,
an application must be submitted and reviewed on a year to year basis. The Scholarship Committee may waive the three
year limit if funding is available.
Scholarship
applications must be received by May 1st of the year in which the
applicant will be attending the Annual Conference. Scholarships will be awarded at the Executive
Committee meeting following the March 1st deadline and letters to
successful applicants will be mailed by May 15th. Payment of scholarship awards will be made to
the lodging establishment for the successful applicant.
Approved at the April 3,
2003
Executive meeting.
Effective May 1, 2003
(see next page for
application form)
NYS
Association of Tax Receivers & Collectors Newsletter Advertising
Rates
The Tax Talk Times advertising
rates and format sizes are illustrated below. The total price includes printing
in four issues.
To place an ad in our newsletter, send your ad copy
and desired ad size (camera-read copy preferred) with a check payable to NYSATRC
to:
Sharon Edick, Treasurer, PO BOX 1517 Cicero, NY 13039
- One Column Inch - $75
- Two Column Inches - $150
- Four Column Inches - $250
- Six Column Inches - $350
- Quarter Page $ 600
- Half Page $1,000
- Full Page $1,800
- Sponsor Line Ads Available for
Receivers/Collectors Local Associations and Individuals - $35 per year
Contributed by: Virginia Bulzacchelli, Receiver, Town of Pound Ridge
Do you
have a funny story? Send it to us. We
will print it here.
The year was 1989, The place was Hidden
Valley, The group was
Westchester/Rockland
CONGRATULATIONS TESS VALADA,
TOWN OF WALTON, TOWN CLERK COLLECTOR
GRANDSON: Little Nathan Valada was born on Feb. 12
in Clermont, Fl. To Mr & Mrs Albert
Valada, Tess’ son.
permitted in contingency budgets would be excluded;
and Taxpayers could approve spending increases beyond the spending cap with a
two-thirds majority vote.
The Governor's budget proposal for 2003-2004 includes
some recommendations that affect STAR exemption benefits.
Information regarding the proposed changes are
outlined below.
*One recommendation calls for a one-year cap on Basic
STAR savings at 2002-2003
levels.
*Enhanced STAR benefits will not be affected.
Please be aware of this recommendation in the event
that you receive inquiries from taxpayers or local officials.
PFOIL- More Than Just Your Friendly NYSATRC
Webmaster...
Robert C. Peters -NYSATRC Webmaster & President/CEO,
Primary FOIL Services, LLC
Primary Foil Service, LLC is
a company that, as you are aware, the cost associated with obtaining functions
as a conduit to facilitate the flow of or processing a duplicate tax bill or
other request for information between public and private entities tax
information is more than just time, it is money. through the use of the
Internet. By bringing together an elite group of professionals with extensive
knowledge and experience in municipal tax bill processing, web development,
application programming and tax service operations, Primary Foil Services is
the first company to offer a broad based online interface between the
government and private sector. PFOIL first introduced its Online Duplicate Tax
Bill Service in 2001 and now has over 5 million tax bills for NYS available to users
such as title companies, attorneys, banks and tax services. The
PFOIL Status Service applies payment information to the online tax bill
through a variety of means, one of which will surely fit your operation. Our Statewide Tax Line Utility provides
convenient access to key property identifiers and characteristics and allows
users to see what types of taxes are associated with a particular parcel of
land as well as when they are due and who they are payable to. In addition to retrieving property information
and tax bills, PFOIL is now developing a Payment Engine that will allow
consumers to receive their tax bill vie e-mail and facilitate a secure ACH,
Wire or Credit Card payment at a fraction of the cost currently charged for
such a transaction by other payment service providers. These services will be
closely coordinated directly with the tax receiver/collector with critical
input from the members and executive board of NYSATRC. As always, the PFOIL web site also features
an ever-growing list of online tools and reports to assist users and is free to
local government tax collection operations.
As you are aware, the cost
associated with obtaining or processing a duplicate tax bill or other request
for tax information is more than just time, it is money. Each inquiry made via
PFOIL represents real cost savings to your government collection operation.
Business users can better manage their time and resources by having complete
and accurate information available online as soon as the new bill is realeased
24 hours a day, 7 days a week.
To subscribe, request more
information or publish your local government tax information online securely,
completely and accurately (and FREE!!) -
please contact a PFOIL Representative via e-mail at gov@primaryfoil.com, call us at (518)
424-4290 or visit our state-of-the-art website at www.primaryfoil.com.
" Class at Sea"
WHAT COULD BE MORE ENJOYABLE
THAN LEARNING WHILE ON VACATION?
November
30- December 7,2003
Aboard the Royal Caribbean's Mariner,
Western Caribbean Cruise.
There are still a good number of cabins left, so
don’t wait any longer – you won’t find a better price or better people to share
the week with.
YOU MUST HAVE: Paid 2003 membership dues in NYSATRC;
Passport or original birth certificate. A Deposit of $400.00 must accompany
your reservation form along with the necessary insurance of $99.00, and $52.90
sales tax, and gratuity of $68.25. (these charges are per person) Port charges are included in the room charge.
**Miss the cut-off date? Call me and we will work it out. I can be reached at (315)699-2756 (w);
(315)699-4053 make check payable to Sharon Edick, Treasurer, PO Box 1517, Cicero, NY 13039.
You can arrange your own airfare or purchase it from
the cruise line. All flight information
not purchased through the cruise line, must be submitted prior to September 15th.
There will a private welcoming cocktail party
included in this package for our group.
Registration Form on Page 7 or call Sharon Edick for more information at
315-699-2756.
Application
for Scholarship Grant for Attendance for the 2003 NYSATRC Conference for Tax
Collecting Officials Sponsored by the New York State Association of Tax Receivers
& Collectors
The New York State Association of Tax Receivers &
Collectors (NYSATRC) is offering 2 (Two) $250.00 scholarships for conference
expenses to attend the 2003 NYSATRC Conference in Auburn,NY from June 8 to June
11, 2003. Please mail the completed
application to: NYSATRC Scholarship Committee, P.O. Box 1517, 8236 S. Main St., Cicero, NY, 13039.
For any questions, Telephone:
(518) 699-2756 or Fax: (518) 699-9562.
The
deadline for applications to be received is MAY 1, 2003.
PAID MEMBERSHIP IN NYSATRC IS REQUIRED TO APPLY
Name__________________________________________ Title____________________
Mailing
Address___________________________________________________________
Town__________________ Telephone___________________ Fax_________________
County_________________ Population_________ Length of time in Office___________
Previous
office(s)/service-related position(s) and date(s)
held___________________________
________________________________________________________________________
Are
you a member of NYSATRC?___________
Date(s)____________________________
Attended
prior NYSTARC conference(s)?______
Date(s)___________________________
Related
organizations to which you belong________________________________________
Prior
Education:
NYSATRC________________________ Association of Towns_____________________
Other____________________________
Does
your Town Board currently allow, or have previously allowed,
educational
expenses to you or other Town Officials?_________________________________
Explain
actual financial expenses for education for the past 2 years: (List year and
corresponding amount i.e. 2001/$50) Attach details.
NYSATRC__________________________ Association of Towns___________________
(con’t
on back)
Other___________________________________________________________________
Current
and previous year budget allowances for education: Attach details
NYSATRC__________________________ Association of Towns___________________
Other___________________________________________________________________
Include
itemized travel of educational expenses for the current year and two previous
years:
NYSATRC__________________________ Association of Towns___________________
Other___________________________________________________________________
Please
provide a brief description of why you are applying for scholarship on a
separate piece of paper and attach to your application.
All
applicants sign below, if your Town will assume the balance of your costs for
attendance at the NYSATRC Conference, please have the Supervisor complete the
following on behalf of the Town Board.
I,___________________________________
Supervisor of the Town of _______________
__________
and on behalf of the Town Board of the Town of ________________________
do
hereby agree to assume all costs over and above the amount of the NYSATRC
Scholarship
related to attendance of the
______________________ Tax Receiver/Collector at the
2003
NYSATRC Conference. I realize that the
cost of the program including transportation
is
approximately $__________ and that the amount of the NYSATRC Scholarship is
$250.00. I
also understand that membership in NYSATRC is required in order to receive any
scholarship.
Signature
of Applicant__________________________________
Date_________________
Signature
of Town Supervisor_____________________________
Date________________
Each
applicant will be notified by May 15th with the results of the
Scholarship Committee Awards.
