MINUTES
GOVERNMENT OPERATIONS COMMITTEE
JANUARY 19, 2005          2:30 P.M.
SCOTT HEYMAN CONFERENCE ROOM
Present:  M. Lane, Chair; D. Kiefer; D. Booth; K. Herrera (arrived at 2:35 p.m.)
Excused: G. Totman
Staff:       C. Covert, Clerk of the Legislature; D. Squires, Finance Director; A. Valenti, County Clerk; J. Wood, County Attorney; W. Skinner, Public Information; S. Whicher, County Administrator; V. Coggin, Assessment Director; E. Marx, Planning Commissioner

Called to Order

    The meeting was called to order at 2:34 p.m.

Changes to Agenda

    Ms. Kiefer said she would like to give the Committee an update and overview of the Consumer and Community Affairs Committee's activities as most of the responsibilities were shifted to this Committee this year.

    Mr. Booth said he would like the Committee to discuss tax exemptions for Veterans; Mr. Lane agreed to add this item to the agenda later in the meeting.

    Ms. Herrera arrived at this time.

County Clerk

    Resolution
    It was MOVED by Ms. Kiefer, seconded by Mr. Booth, and unanimously adopted by voice vote by members present, to approve and submit the following resolution to the full Legislature for approval.  Mr. Squires questioned the distribution of expenses referenced in the resolution, suggesting perhaps the County Treasurer's time could also be charged; he said he will be looking into it. 

RESOLUTION NO.      - TO AMEND RESOLUTION NO. 23 OF FEBRUARY 17, 2004 - DETERMINATION AND CERTIFICATION OF COUNTY
    CLERK'S ALLOWANCE - ANNUAL EXPENSES FOR ADMINISTERING MORTGAGE TAX

    WHEREAS, pursuant to Section 262 of the Tax Law, recording officers are entitled to receive all their necessary expenses for purposes of administering mortgage taxes in their offices on approval and allowance by the New York State Tax Commission, and
    WHEREAS, the State Tax Commission, by resolution duly adopted July 1, 1946, did determine that such mortgage tax expenses be approved at the amount certified to the State Tax Commission by the County Board of Representatives [Tompkins County Legislature] provided it is a reasonable and necessary allowance for such expenses, and
    WHEREAS, the County Clerk has conducted a cost analysis and has recommended that the allowance for mortgage tax expenses be increased from $128,816 per annum to $135,133 per annum, now therefore be it
    RESOLVED, on recommendation of the Government Operations Committee, That the sum of $135,133 per annum be, and the same hereby is, determined as a reasonable and necessary allowance of the Tompkins County Clerk, the recording officer of the County of Tompkins, for the hire of clerks and assistants and other expenses to assist in the administration of the mortgage recording tax law in her office, and that said sum of $135,133 is hereby certified to the State Tax Commission as the reasonable and necessary allowance for such expenses,
    RESOLVED, further, That the Clerk of the Legislature is hereby directed to send a certified copy of this resolution, with her original signature thereon, to the State Tax Commission,
    RESOLVED, further, That this resolution shall take effect immediately.
SEQR ACTION:  TYPE II-20
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    Update on Governor's Budget
    Ms. Valenti provided a brief update on the impact of the proposed Governor's budget and said the Department of Motor Vehicle fees may be increasing.  There is also consideration in raising the revenue stamps (transfer tax) by ten cents per 100; however, this may only occur downstate and said she will keep the Committee posted.

2005 Meeting Schedule

    Mr. Lane asked if the Committee should consider changing its meeting schedule as more responsibilities have been assigned to this Committee this year.  Following discussion, Committee members agreed to meet on the third Wednesday of each month for 2 1/2 hours rather than 2 hours.  If additional meeting times are needed, this schedule will be revisited.

Report from the Committee Chair

    Mr. Lane said he read two articles recently in the Cortland Standard and will share them with the Committee.  One article was concerning a meeting held in Cortland where several Cornell and Cortland State Professors spoke about different types of County government.  The second article is concerning centralized assessment comparing Tompkins County's system and Cortland County's system. 

Report from the County Administrator

    Tax Roll Corrections
    Mr. Whicher gave a brief overview of the tax roll corrections reports and asked if the Committee would consider receiving these reports quarterly or every six months or rather than every month.  Following a brief discussion, the Committee agreed to receive the reports quarterly and amend the resolution accordingly. 

    Reorganization of Department
    Mr. Whicher updated the Committee on the status of reorganizing County Administration.  Staff continues to meet and identify tasks.  The issue of having a Deputy Administrator is being researched and he said he will have a recommendation for a structure as soon as the Department has completed its review.  Mr. Lane and Ms. Kiefer reiterated their support for a Deputy County Administrator. 

    Evaluation of Administrator
    Mr. Lane said a questionnaire was distributed to Legislators and seven have been returned.  He said he would like the Committee or some of its members to meet to review the questionnaire responses and the self-evaluation and then invite Mr. Whicher to have a dialogue and give direction. 

    Following a brief discussion, the Committee agreed to meet February 7th, 1:30-3:00 p.m. in executive session for this meeting. 

    Update on Governor's Budget
    Mr. Whicher briefly reported on the proposed Governor's budget and said he has asked Department Heads to do an analysis of it and prepare a report on the impacts and submit to him.

    Ms. Kiefer reminded Mr. Whicher about contacting NYSAC concerning a charge to counties for litigation when appraisers are hired at the State level.   Mr. Whicher agreed to ask Mr. Acquario at the NYSAC conference next week. 

Report from the County Attorney

    Mr. Wood reported the retainer was signed for the pharmaceutical Medicaid lawsuit.  NYSAC negotiated a very good rate for counties at 15 percent.  The second issue he reported on was the space needs in his office.  He hopes to have a proposal for the Committee to consider in the next couple of months.  Mr. Wood announced he would like the Committee to hold an executive session later in the meeting concerning a real estate matter.

Report from the Finance Director

    Mr. Squires updated the Committee on the tax assessment actions and said the list is now down to 15 properties.  The final date to pay was January 7th.  On February 11th, representatives from the Assessment, Planning, and Finance Departments will be visiting these properties.  He is considering working with Tioga County this year and having a joint-county auction as the two counties share the same auctioneer. 

Public Information Officer

    Ms. Skinner said she did not have a report.  Mr. Lane asked if she would give the Committee a presentation on public information activities at a future meeting; Ms. Skinner agreed to do so.

Review of the Code of Ethics

    No comments had been received from other Legislators, although the draft had been distributed with a report for comments and questions.  At this time, the Committee began a review and discussion of the proposed Code of Ethics as recommended by the Ethics Advisory Board.  Recommended changes approved by the Committee will be reflected in draft presented to the Legislature.  Mr. Booth raised a concern with Section 32-4 Standards of Conduct, paragraph C., stating he feels it is too broad and asked that it be looked at again in the future. 

    Discussion followed concerning the enforcement section and the Committee agreed to have the Ethics Advisory Board make a recommendation of the assessment of a civil penalty of not more than $500 for the first offense and $1,000 for the second offense. 

    It was MOVED by Mr. Booth, seconded by Ms. Kiefer, and unanimously adopted by voice vote by members present, to approve and submit the Code of Ethics as recommended by the Committee to the full Legislature for approval.

    Annual Financial Disclosure Form
    Ms. Kiefer noting it is near time for the Clerk to distribute the Annual Financial Disclosure form and asked if it could be revisited, more specifically the section on investments.  She said Mr. Wood has raised concerns with that section and requested it be clarified as it as been interpreted in various ways.   Following a brief discussion, the Committee agreed to revisit the form and asked Mr. Wood to provide clarifying language to the investment section on the existing form.

Assessment Department

    Required Filers of Financial Disclosure Forms - Appraisers
    Ms. Coggin spoke briefly about the State law requiring Appraisers to file financial disclosure forms.  As the State does not have a specific disclosure form, Committee members felt the Appraisers should fill out the County's form.  Following further discussion, it was the consensus of the Committee to add the names of the County Appraisers to the list of required filers and present an updated list to the full Legislature for approval.

    Appointment
    It was MOVED by Ms. Kiefer, seconded by Ms. Herrera, and unanimously adopted by voice vote by members present, to approve and submit the following appointment to the full Legislature for approval:

    Board of Assessment Review
    Martha Preston - term expires September 30, 2009

    Ms. Coggin noted that she will need to have the temporary Assessment Review Board re-appointed and will bring a resolution forward for the Committee to consider at the next meeting.

    Senior Citizen's Exemption
    Ms. Coggin explained a taxpayer approached Chair Joseph about the possibility for a senior citizen's exemption.  She said municipalities can opt into a local option to deduct from the total income all medical and prescription drug expenses paid by the taxpayer and not reimbursed by insurance.  At this time no municipality in Tompkins County has adopted this.  The only additional workload for the Department of Assessment is administrative as staff would need to review the disclosure information on the form.  The impact is difficult to determine because the Department does not know the number of people this would affect.  Ms. Kiefer asked how Assessment would verify the information, and Ms. Coggin said by income tax.  Ms. Kiefer said not everyone itemizes deductions, and medical expenses may not meet the percent requested for income tax deductions, so she sees this as problematic.  Ms. Coggin also asked if the Committee determines that it wants to investigate this further, would it want information on the disability exemption as well.

    Mr. Lane asked if the Committee wanted to explore this further.  Committee members expressed interest in getting more information on the exemptions and the cost estimates. 

    Ms. Herrera stated for the record her interest in the exemption is not for the reason noted by the taxpayer making this request but that she feels seniors are due this. 

    Following further discussion, it was the consensus of the Committee to request the Assessment Director to report back on what it would take to implement this, whether other areas are doing it, and what is the cost estimate for staff time and lost revenue.  Ms. Coggin said the cost estimates will be difficult to prepare but she will provide an approximate cost estimate.

    Ms. Coggin stated for the record that she does not make recommendations on exemptions; her position is impartial and only presents legislation to the Committee for its consideration.  Once a decision is made, it is her responsibility to administer it.

    Other Exemptions
    Mr. Lane reported on the item mentioned at the Legislature's meeting last evening by Legislator Robertson concerning exemptions for modifications to properties for disabled persons.  The question came up as to whether a property should be exempt from an assessment increase for that purpose.  Mr. Lane said this is an option the County can opt for and asked Ms. Coggin to provide more information on this issue for the Committee at the next meeting. 

    Ms. Coggin said she would also provide information as requested by Legislators concerning the historic barn exemption, solar exemption and Veteran's exemption.   In reference to the Veteran's exemption, she recently received additional information about an alternative exemption that she is sending to municipalities as it is a local option.  She reported the County currently gives the maximum amount of $20,000 for the Veteran's exemption and towns have the option to set their own levels. 

    Ms. Herrera was excused at 4:30 p.m.

Administrative Manual Policies

    Mr. Lane requested discussion on the following policies be postponed to the next meeting:

     01-10 - Contracts
     01-32 - Designation of County Space/Item
     01-34 - Allocation of Space in County Buildings
     02-01 - Creating New Positions and Reclassifying Existing Positions

Approval of Minutes

    It was MOVED by Mr. Booth, seconded by Ms. Kiefer, and unanimously adopted by voice vote by members present, to approve the minutes of the December 16, 2004 meeting as corrected.

Executive Session

    It was MOVED by Mr. Booth, seconded by Ms. Kiefer, and unanimously adopted by voice vote by members present, to hold an executive session to discuss a real estate sale.  An executive session was held at 4:35 p.m. and returned to open session at 4:40 p.m.

Adjournment

    The meeting adjourned at 4:40 p.m.

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