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
Extracted text
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full force and effect unless rescinded by a subsequent local law which shall be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.”
Machine-extracted for search and reference — the original PDF is the authoritative version.