Resolution Authorizing the Tax Levy and Warrant for Fiscal Year 2026-2027

↑Meetings/Resolutions/21-2026

Activeformal_resolutionongoingFixes the tax rate for fiscal year 2026-2027 at $4.441892 per $1,000 of assessed valuation, sets total tax levy at $1,465,214, and directs the Village Clerk to receive and collect taxes with penalties for late payment.

First seen

2026-05-11

Latest event

2026-05-11

adopted

Expires

2027-05-31

Resolution text

RESOLVED

the tax rate for the Village of Red Hook for the fiscal year commencing June 1, 2026, is fixed at the rate of $4.441892 on each $1,000 of assessed valuation for properties in the Village of Red Hook.
the sum of $1,465,214 shall be the taxes set for the fiscal year commencing June 1, 2026 and is hereby levied on the taxable property in the Village of Red Hook and that the Village Clerk is hereby authorized and directed to receive and collect such sums without additional charge between the first day of June and July 1st; and between July 2nd and July 31st to collect with any sum not yet collected, an additional charge of 5% as penalty; and between August 1st and August 31st to collect with any sum not yet collected, an additional charge of 6% as penalty; and between September 1st and September 30th to collect with any sum not yet collected, an additional charge of 7% as penalty; and between October 1st and November 2nd to collect with any sum not yet collected, an additional charge of 8% as penalty.
the Village Clerk shall deliver the tax roll and warrant to the Village Treasurer on or before the first day of June 2026 and in November 2026, to deliver to the Board of Trustees an account of the taxes remaining due and unpaid; describing each parcel of real property upon which taxes are unpaid, showing the person or persons to whom the parcel is assessed and showing as to each parcel that amount of tax unpaid.
the Village Treasurer, with information provided by the Town Assessor, is authorized to levy and collect additional Village taxes upon termination of exempt status of real property in accordance with provisions of Section 494 of the Real Property Tax Law during the fiscal year beginning June 1, 2026.

Show preamble — 2 WHEREAS clauses

WHEREAS, the budget for the fiscal year commencing June 1, 2026 has been duly adopted and filed with the Village Clerk, which includes $1,465,214 to be raised by the property tax levy.
WHEREAS, the Assessment Roll established by the Red Hook Assessor for fiscal year June 1, 2026 through May 31, 2027, shows the total assessed valuation of real property in the Village of Red Hook is $329,291,070.

Legal analysisissues for consideration

Computer-generated analysis using NY State statutes and OSC guidance. Not legal advice. Frames concerns as questions, not pronouncements. Trustees and counsel make the call.

The most significant issues concern whether the penalty and collection schedule (beginning June 1 with penalties as early as July 2) aligns with the timing framework in VIL §17-1722, and whether the adopted levy of $1,465,214 has been documented as compliant with the GML §3-c property tax cap limit. Counsel should also confirm that the assessment roll notice and hearing prerequisites were completed prior to adoption, and that the Treasurer's authority to levy supplemental taxes under RPTL §494 is properly grounded. The procedural record is otherwise adequate, with mover, seconder, and a 5-0 vote recorded.

mediumStatute

Does the resolution's penalty and collection schedule align with the timing requirements of Village Law §17-1722, which governs villages operating under a June 1 fiscal year?

VIL §17-1722(5) provides that 'Notice of receipt of the tax roll shall be published on or before the first day of July and collection of taxes shall commence on the first day of July. Interest shall be collected on all taxes remaining unpaid after the first day of August.' The resolution, by contrast, directs the Clerk to collect without additional charge between June 1 and July 1, and begins assessing the 5% penalty on July 2. This appears to compress the interest-free window and may impose penalties earlier than the statute contemplates for villages operating under this article. Counsel should confirm whether §17-1722 applies to Red Hook's particular assessment structure, and whether the penalty schedule in RESOLVED clause 2 is authorized by another provision (e.g., Real Property Tax Law) or local law, or whether it diverges from the statutory default.

VIL §17-1722(5) · source ↗

“Notice of receipt of the tax roll shall be published on or before the first day of July and collection of taxes shall commence on the first day of July. Interest shall be collected on all taxes remaining unpaid after the first day of August.”

mediumStatute

Does the resolution's direction to deliver the tax roll and warrant to the Village Treasurer 'on or before the first day of June 2026' conflict with VIL §17-1722(4), which ties delivery to completion of the tax levy?

VIL §17-1722(4) states that 'Upon the completion of the tax levy, and not later than the twenty-fifth day of June, the clerk shall deliver to the treasurer a duplicate tax roll with warrant attached.' RESOLVED clause 3 directs delivery 'on or before the first day of June 2026,' which precedes the statutory outer deadline but also precedes the fiscal year's commencement date. If the tax levy is being completed by this resolution on May 11, 2026, the June 1 delivery date may be achievable, but the board should confirm through counsel that the levy-completion sequence is satisfied before delivery and that the June 1 instruction does not inadvertently require delivery before the levy is legally complete.

VIL §17-1722(4) · source ↗

“As soon as practicable after the completion of the annual village assessment-roll and on or before the twenty-fifth day of June the board of trustees of any such village shall levy the tax for the current fiscal year. Upon the completion of the tax levy, and not later than the twenty-fifth day of June, the clerk shall deliver to the treasurer a duplicate tax roll with warrant attached.”

mediumStatute

Consider whether the property tax levy of $1,465,214 has been confirmed as within the applicable tax levy limit under New York's Property Tax Cap (General Municipal Law §3-c).

GML §3-c imposes an annual tax levy limit on local governments, generally capping increases at 2% or the rate of inflation (whichever is lower), subject to certain exclusions and override procedures. The resolution states the levy amount but does not recite compliance with §3-c or document whether a supermajority override vote was taken if the limit was exceeded. Counsel and the fiscal officer should confirm that the adopted levy was calculated against the prior year's levy using the statutory formula, that any applicable exclusions were properly applied, and that the board's vote (here 5-0) satisfies any override requirement if needed. Consider whether the meeting minutes reflect this determination.

GML §3-c

lowStatute

Consider whether the authority granted to the Village Treasurer in RESOLVED clause 4 to levy and collect additional taxes upon termination of exempt status under RPTL §494 is within the scope of this resolution or requires a separate authorization.

RESOLVED clause 4 authorizes the Village Treasurer, 'with information provided by the Town Assessor,' to levy and collect additional taxes under Real Property Tax Law §494 upon termination of exempt status. This is a substantive grant of ongoing collection authority that may go beyond the ministerial act of tax levy and warrant. Counsel should confirm that this authorization is consistent with the Treasurer's existing statutory duties under RPTL §494 and that no separate resolution or public notice is required. The corpus does not include RPTL §494; consider consulting that section directly.

lowProcedure

The resolution is dated May 11, 2026, but directs the Clerk to deliver the tax roll 'on or before the first day of June 2026,' leaving only approximately three weeks for warrant preparation; consider whether the minutes reflect that this timeline was discussed as operationally feasible.

While a 5-0 vote is recorded with mover and seconder properly noted, the resolution does not reflect any discussion of the approximately 20-day window between adoption (May 11) and the directed delivery date (June 1). For a routine administrative resolution this may not raise validity concerns, but OSC's budget guidance notes that boards should monitor implementation timelines. A brief notation in the minutes that the Clerk confirmed the timeline is achievable would strengthen the procedural record.

OSC LGMG: Understanding the Budget Process · source ↗

“the budget process does not end with the adoption of the budget. Instead, the budget is a document that must be monitored and amended from time to time, as needed.”

lowProcedure

The resolution recites that the Assessment Roll was 'established by the Red Hook Assessor' but does not confirm that the required public notice and hearing procedures under VIL §17-1722(1)–(3) were completed before the levy was fixed.

VIL §17-1722 requires, prior to levy, that the assessment roll be filed with the Clerk, public notice be published and posted at least ten days before a hearing, and the board hold a hearing for complaints. The WHEREAS clauses do not recite that these prerequisites were satisfied. This is a documentation gap rather than an affirmative defect, but adding a WHEREAS clause confirming completion of the assessment roll hearing process would strengthen the evidentiary record and reduce litigation exposure under GML §51.

VIL §17-1722(1) · source ↗

“shall cause a notice to be published in each newspaper published in the village, and to be posted conspicuously in at least five public places in the village, at least ten days before the date fixed for the hearing, that the assessment-roll has been so filed and the board of trustees will meet at a place specified therein on a named date ... for the purpose of completing the said assessment-roll and of hearing and determining complaints in relation thereto”

Analysis provenance

Prompt: legal_analysis_v1
Model: anthropic/claude-sonnet-4-6
Generated: 2026-05-16T05:32:29+00:00
Prompt hash: 652087b43a258816
Corpus hash: 2d5d28d8b0c56812 (950 entries)

Lifecycle (1 event)

2026-05-11adoptedvote: 5-0

Authorize the tax levy and warrant for fiscal year 2026-2027 at a rate of $4.441892 per $1,000 of assessed valuation.

moved by Kjarval · seconded by Rothstein

Show text snapshot for this event

Resolved

the tax rate for the Village of Red Hook for the fiscal year commencing June 1, 2026, is fixed at the rate of $4.441892 on each $1,000 of assessed valuation for properties in the Village of Red Hook.
the sum of $1,465,214 shall be the taxes set for the fiscal year commencing June 1, 2026 and is hereby levied on the taxable property in the Village of Red Hook and that the Village Clerk is hereby authorized and directed to receive and collect such sums without additional charge between the first day of June and July 1st; and between July 2nd and July 31st to collect with any sum not yet collected, an additional charge of 5% as penalty; and between August 1st and August 31st to collect with any sum not yet collected, an additional charge of 6% as penalty; and between September 1st and September 30th to collect with any sum not yet collected, an additional charge of 7% as penalty; and between October 1st and November 2nd to collect with any sum not yet collected, an additional charge of 8% as penalty.
the Village Clerk shall deliver the tax roll and warrant to the Village Treasurer on or before the first day of June 2026 and in November 2026, to deliver to the Board of Trustees an account of the taxes remaining due and unpaid; describing each parcel of real property upon which taxes are unpaid, showing the person or persons to whom the parcel is assessed and showing as to each parcel that amount of tax unpaid.
the Village Treasurer, with information provided by the Town Assessor, is authorized to levy and collect additional Village taxes upon termination of exempt status of real property in accordance with provisions of Section 494 of the Real Property Tax Law during the fiscal year beginning June 1, 2026.

Whereas

WHEREAS, the budget for the fiscal year commencing June 1, 2026 has been duly adopted and filed with the Village Clerk, which includes $1,465,214 to be raised by the property tax levy.
WHEREAS, the Assessment Roll established by the Red Hook Assessor for fiscal year June 1, 2026 through May 31, 2027, shows the total assessed valuation of real property in the Village of Red Hook is $329,291,070.

Subject key: tax_levy_2026_2027