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Croton-on-Hudson, New York · Sunday, August 16, 2026· Aug 16, 2026
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MEMO - RE-ESTABLISHING ASSESSING UNIT - 3-20-25 1

resolution 3 pages
Meeting: portal event 1030 (no meeting page on file)
Agenda item: Proposed Resolutions — Consider the adoption of Local Law Introductory No. 14 of 2024 to add Chapter 8, Assessments, Real Property Tax, to the Village Code and consolidate the Village's assessing unit with the Town of Cortlandt.
Resolution, 3 pages. Attached to agenda item: “Proposed Resolutions — Consider the adoption of Local Law Introductory No. 14 of 2024 to add Chapter 8, Assessments, Real Property Tax, to the Village Code and consolidate the Village's assessing unit with the Town of Co”
Retrieved 2026-04-15 from the village's meeting portal. View the original PDF ↗
Also attached to this agenda item: Resolution 44-2025 LL 5 of 2025 Adoption Resolution 62-2025 LL 5 of 2025 Adoption Updated Memo from Village Manager
Direct Line: (914) 385.1062 E-mail: dpozin@mccarthyfingar.com TO: FROM: Daniel Pozin DP DATE: March 20, 2025 RE: Re-establishment of the Village as an Assessing Unit ===================================================================== The Village of Croton-on-Hudson may wish to cease being an assessing unit pursuant to Real Property Tax Law §1402(3)(a). In considering its options, we have been asked what the process would be if the Village thereafter decides to re-establish itself as an assessing unit. In short, the process for giving up assessing authority and reinstating such authority is basically the same. RPTL §1402(3)(a) provides the following: A local law adopted pursuant to paragraph (a) of this subdivision shall remain in full force and effect unless rescinded by a subsequent local law which shall be subject to the same referendum and notice provisions. (emphasis added). In either case, the following are some relevant sections from the NYCOM publication entitled “When and How to Conduct Referenda” from March 2003. This provides a good summary of the requirements of Village Law Article 9 for a permissive referendum that would pertain to adoption and rescinding of the referenced local law. Village Law Article 9 has not been amended since the time of this publication. 1. Local Law “Within 10 days after the board of trustees [adopts a local law subject to permissive referendum] the village clerk must post and publish a notice which sets forth the date of the adoption of the [local law]. This is done in the same manner as when the village clerk posts notice of a regularly scheduled village election. This notice must contain an abstract of the [local law], stating the purpose [of the local law] and indicate that the [local law] is subject to a permissive referendum. . . . The only reason for this notice is to afford the electorate a chance to circulate a petition on the question. If the notice provision is not complied with, the [local law] will be void.” 2. Petition “To cause a vote to be held on [the local law], a valid petition must be filed in the office of the village clerk within 30 days of the [adoption of the local law]. If no petition is filed within the 30 days, the [local law] adopted by the Board of Trustees goes into effect by operation of law. A number equal to at least 20 percent of the electors as shown on the register of electors for the previous general village election of the village, must sign the petition. It must be noted that this means 20 percent of those people registered to vote, and not 20 percent of those who actually voted. Since the law requires that the person signing the petition must be an elector, only registered voters of the village can sign the petition.” The law also establishes specific criteria as to the execution, appearance and content of the petition. The Village Law includes a form of petition. Notably, where an act is subject to a permissive referendum, the board of trustees can adopt a resolution submitting the act to a referendum, eliminating a need for a petition. In doing so, the Board would eliminate the 30-day waiting period for collection of signatures on a petition, and in effect, control the process. More specifically, the Board can control the timing of the referendum in order to avoid the possibility of a special election. (See discussion below on the Date of Referendum). 3. Village Clerk’s Responsibilities “Unless a referendum is conducted at the time of a general or special village election for officers, the responsibility for conducting the referendum will rest solely with the village clerk. For this reason, as well as the issue of expense, most villages try to time the passage of local laws that are subject to a referendum so that the issue can be placed on an election ballot for officers. While this can be tricky, the pre-planning will pay off in terms of ease for the clerk and an increased voter turnout.” “Another major difference between a referendum and an election for officers is that there are no registration day(s) for a referendum, unless it is conducted at the same time as a regular or special election. Since there is no village registration day, and the county board of elections will not provide a special registration list for the referendum, the village clerk must prepare the list of eligible voters. This list may be added to, or amended, up to and including the date of the vote. In preparing this list of voters, the clerk should use the following: • The register of electors from the last preceding village election; • The town register of electors for the last preceding general election covering all of the area of the Village; • The last preceding county register of electors; and • Any other official record or source that will aid in producing the most accurate registration list of electors. The registration list is to be prepared and filed in the village clerk’s office at least ten (10) days before the vote. The list is a public record that is open to inspection by any interested person, and a qualified individual may have the list amended to include his or her name at any time, up to and including, the date of the vote. The failure of the clerk to revise the list to include the name of any qualified elector that has applied to vote may be reviewed by a court through an Article 78 proceeding. The court to which such a petition is brought must serve the village clerk with an order directing the clerk to show cause as to why the elector's name should not be added to the list of voters. The special referendum is to be noticed, conducted, canvassed and otherwise held in the same manner as the general village election for officers pursuant to Article 15 of the Election Law.” 4. Date of Referendum “It is often difficult to determine when -- that is, the date -- a proposed referendum should be held. With some careful planning, most referenda can be timed so that they will be held at the same time as the regularly scheduled village election. Village Law §9-902 sets forth the criteria for determining when a referendum is to be held. If the petition for a permissive referendum is filed after the first day of the month in which a general village election is to be held and before the first day of the month two months prior to the next general village election, the vote shall be held at a special election of the village to be held not less than 10, nor more than 60, days after the filing of the petition. For Example: • March Election date - If a petition is filed after March 1st and before January 1st, a special election must be held. • June Election date - If the petition is filed after June 1st and before April 1st, a special election must be held. • November Election date - If the petition is filed after November 1st and before September 1st a special election must be held. However, if the petition is filed on or after the first day of the month two months prior to the month in which the general village election is to be held, and on or before the first day of the month in which the general election is to be held, the proposition shall be voted on at the general village election.”

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