MINUTES
GOVERNMENT OPERATIONS COMMITTEE
APRIL 20, 2005          2:30 P.M.
SCOTT HEYMAN CONFERENCE ROOM

Present:  M. Lane, Chair; G. Totman; D. Kiefer; D. Booth
Excused: K. Luz Herrera
Staff:       S. Whicher, County Administrator; J. Wood, County Attorney; D. Squires, Finance Director; V.
Coggin, Assessment Director; J. Franklin, Assessment; B. Wilson, County Attorney's office; C. Covert, Clerk of the Legislature
Guests:    F. Proto, Legislator; M. Robertson, Legislator; Member of the Public

Called to Order

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

Changes to Agenda

    As Ms. Skinner was unable to attend the meeting, Mr. Lane asked that the report on Public Information activities be postponed to a future meeting.  At the request of Legislator Proto, Mr. Lane agreed to add to the agenda a discussion item concerning a voluntary firefighters tax exemption.

Administrative Manual Policy

    01-32 - Designating Name of County Space/Item
    Mr. Booth raised questions concerning the procedures and feels paragraph number two is addressed in paragraph number one. 

    Mr. Squires reminded the Committee that the County has provided funding for certain buildings and owns them on paper such as Foodnet and Tompkins Community Action and could receive a wealthy benefactor.    He questioned how the policy would impact these entities. 

    Mr. Lane spoke about the TC3 Conference Room at the Airport and noted that TC3 pays advertising money to the Airport for the privilege of it being named the TC3 Conference Room and using it for holding classes. 

    Mr. Booth further discussed paragraph number two and understands that the basic purpose is the Legislature makes the decision; however, he feels the paragraph could be deleted.

It was MOVED by Mr. Booth, seconded by Mr. Totman, to amend the policy by deleting paragraph number two:  "Any program or activity that will confer naming rights based on financial contribution will require approval in advance from the County Legislature" and add the word "normally" to third bullet in paragraph number 3 as follows:    "Facilities will not normally be named for commercial enterprises."

    Ms. Kiefer opposed deleting the paragraph as she feels there should be some language that references naming rights based on financial contribution. 

    A voice vote on the amendment resulted as follows:  Ayes - 3 (Lane, Booth, and Totman); Noes - 1 (Kiefer); Excused - 1 (Herrera).  AMENDMENT CARRIED.

    It was MOVED by Mr. Totman, seconded by Mr. Booth, to approve policy 01-32 as amended above: Ayes - 3 (Lane, Booth, and Totman); Noes - 1 (Kiefer); Excused - 1 (Herrera).  MOTION CARRIED.

Resolution - Travel Guidelines - Airport

    At this time, the Committee reviewed the proposed resolution establishing guidelines for County employees and vendors using the Ithaca Tompkins Regional Airport.  Mr. Whicher noted that this topic was raised at the last Department Head meeting and a request was made to include vendors as well which the resolution reflects.  Discussion followed concerning the dollar amount being proposed as a guideline and Mr. Whicher spoke of his experiences with the surrounding airports.  He feels $200 is an appropriate amount to use. 

    It was MOVED by Mr. Booth, seconded by Mr. Totman, and unanimously adopted by voice vote by members present, to approve and submit the following resolution to the full Legislature for approval:

RESOLUTION NO.       - ESTABLISHING GUIDELINES FOR USE OF ITHACA TOMPKINS REGIONAL AIRPORT FOR COUNTY EMPLOYEES AND VENDORS

    WHEREAS, the Ithaca Tompkins Regional Airport has worked with the Air Service Task Force, Cornell University, and the private sector to secure additional commercial air service from a second carrier beginning May 2, 2005, and
    WHEREAS, Tompkins County supports the efforts of this Public-Private partnership, and
    WHEREAS, Tompkins County employees and vendors use taxpayers funds for air travel, and
    WHEREAS, Tompkins County recognizes the need to establish guidelines for the use of the Ithaca Tompkins Regional Airport rather than other regional airports, now therefore be it
    RESOLVED, on recommendation of the Government Operations Committee, That effective immediately, all air travel by County Employees and/or vendors using a commercial airline to travel on County business and at County expense shall utilize the Ithaca Tompkins Regional Airport if financially reasonable and logistically practical,
    RESOLVED, further, That travel costs that are within $200 of competing airports shall be considered financially reasonable,
    RESOLVED, further, That this amount should be reviewed by the appropriate committee from time-to-time.
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Assessment


    Local Law - Providing Unreimbursed, Certain Medical and Prescription Drug Expenses be Excluded from Income in Determining Senior Citizens Tax Exemption

    Ms. Kiefer said she needs reasonable assurance that there is a good way to verify legitimacy of the cost.  She agrees income tax forms are fine but it will not cover everyone.  Ms. Coggin reminded the Committee that whatever the Legislature decides on exemptions, it is her responsibility to implement them.  She commented that some exemptions are difficult to verify as there are no mechanisms in place to capture the necessary information.  Mr. Franklin explained this exemption would be applicable when determining the income calculation for the senior exemption. 

    Following a brief discussion and agreement to add language that this exemption shall sunset after one taxable year, it was MOVED by Mr. Totman, seconded by Mr. Lane, to approve and submit the following local law to the full Legislature for consideration.  Ms. Kiefer disclosed that she could personally benefit from this exemption.  A voice vote resulted as follows:  Ayes - 3 (Lane, Booth, Totman); Noes - 1 (Kiefer); Excused - 1 (Herrera).  MOTION CARRIED.

A local law providing that unreimbursed, certain medical and prescription drug expenses be excluded from income in determining senior citizens tax exemption. 

Section 1.  A new §150-2.1 shall be added to the Tompkins County Code.  That section shall read as follows:

§150-2.  Exemption granted.

Pursuant to §467(3)(a) of the Real Property Tax Law the income determination for the purposes of this article shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.  The County Assessment Department shall provide appropriate forms and procedures to implement this subsection of law. 

Section 2. This local Law shall take effect upon filing with the Secretary of State and only be implemented for one taxable year.

    Local Law - Exemption for Improvements to Property Made Pursuant to the American's with Disabilities Act of 1990

It was MOVED by Mr. Booth, seconded by Mr. Totman, and unanimously adopted by voice vote by members present, to approve and submit the following local law to the full Legislature for consideration.  Ms. Coggin clarified this exemption continues only as long as the individual lives on the property.  The Committee agreed that that language should be included in the resolution as an explanatory note.   

Section 1.    Article X of §150 of the Tompkins County Code shall read as follows:

Article X
Exemption for Improvements to Property Made Pursuant to the American’s with Disabilities Act of 1990

§150-53.  Exemption granted.

Pursuant to §459-a of the Real Property Tax Law there shall be an exemption from taxation for real property altered, installed or improved subsequent to the American’s with Disabilities Act of 1990 for the purpose of the removal of architectural barriers for persons with disabilities from existing property. Improvements to such real property shall be exempt pursuant to the exemption schedule in §459-a of the Real Property Tax Law. 

Section 2. This local Law shall take effect upon filing with the Secretary of State.

    Local Law - Exemption for Historic Barns

    It was MOVED by Mr. Totman, seconded by Ms. Kiefer, to approve and submit the following local law to the full Legislature for consideration.  Ms. Coggin said historic housing exemptions are a local option only and noted the City of Ithaca has the only approved historic exemption on file.  Mr. Booth clarified that there is no general exemption for historical houses and said he cannot support this law as there is no local restrictions for historic properties outside the City.  Ms. Coggin also noted that there would be minimal impact if this exemption were adopted.

    A voice vote resulted as follows:  Ayes - 3 (Lane, Kiefer, and Totman); Noes - 1 (Booth); Excused - 1 (Herrera).  MOTION CARRIED.

Section 1.    Article IX of §150 of the Tompkins County Code shall read as follows:
Article IX
Exemption for Historic Barns

§150-51. Exemption granted. 

Pursuant to §483-b of the Real Property Tax Law there shall be an exemption from taxation to the extent provided in that section of the Real Property Tax Law.

Section 2. This local Law shall take effect upon filing with the Secretary of State.

    Veteran's Exemption
    Mr. Franklin reminded the Committee that the exemption is currently at $9,000, but the County could go as high as $27,000.  He noted that he could not find any record of when the amount was last changed.  Mr. Whicher recalled as Assessment Director that he brought this exemption to the Committee for discussion and no recommendation to increase was made.  Mr. Franklin briefly reviewed the Veteran's scale by municipality and commented that the average amount was $12,000.  Only one municipality (Village of Cayuga Heights) has a lower limit than the County. If the County were to increase the exemption to $12,000, the impact would approximately be an $8 million loss in taxable value.  Mr. Proto said he has not heard any discussions and in fact many veterans do not apply for the exemption. 
Following further discussion, the Committee directed the Assessment Department to contact Veteran's organizations for their opinion on this exemption and come back to the Committee with the various ranges to increase the exemption.

Integrating Assessment Data - Board of Realtors
Ms. Coggin reported to the Committee on a request by the Ithaca Board of Realtors to integrate the County Image Mate system into their new software program Multiple Listing System (MLS) and make it available to their realtors. Currently, the Department has generated approximately $10,000 from the fee charged for realtors to use this program.  She commented that this information is available under the Freedom of Information law and she believes it should be made available to taxpayers at no charge.  Ms. Coggin also reported the Planning Commissioner has requested this information be released to a non-for-profit agency. 

She said much more preliminary work needs to be done on this and will come back to the Committee with more information and options.  Other counties will be contacted as well to see what information they make available. 

Mr. Lane reviewed the following issues and questions to consider:
    1.  Do we want general public access to all the information easily available;
    2.  Would we be losing a revenue stream and/or would it be costing the County more money; and
    3.  Who is entitled to the information if it is restricted in any way.

Correction of Tax Roll - 2005
The Committee briefly reviewed the report distributed highlighting the corrections to the 2005 tax rolls. 

Volunteer Fireman's Exemption
Mr. Proto reported on a possible exemption for volunteer fire companies.  He represents six volunteer fire companies in his district and there has been interest expressed by these companies to use this exemption as a way to attract new members.  Several other counties in the State provide this exemption including Chautauqua, Oswego, Rockland, and Steuben and many others are pursuing it.   Mr. Proto is in the process of reviewing the information as there are certain restrictions and qualifications.   Ms. Coggin noted that State Legislation would be required if this exemption were approved.  She also noted that the Village of Groton has had this exemption for years.  Committee members expressed interest in getting more information and Ms. Coggin agreed to work with Mr. Proto in providing it. 

Other Business
Ms. Kiefer asked if the Committee could discuss the inclusion of information in the assessment informational mailings concerning the value of using the local Department of Motor Vehicle office for renewing driver's licenses.  It was noted that Cayuga County passed a resolution authorizing this to happen.  Mr. Lane asked that this topic be discussed at a future meeting. 

    Ms. Kiefer asked Mr. Whicher if he inquired about the County's charges for the cost of litigation on special franchises for the State.  Mr. Whicher said he has not looked into it but said that he would do so when he meets with Steve Acquario of New York State Association of Counties.
 
    Mr. Lane said he received an assessment proposal from a County resident suggesting a change in how the County does assessment calculations.  He shared the information with the Assessment staff and asked that it be reviewed and feedback provided. 

County Attorney

    Resolution
    Mr. Wilson briefly explained the resolution and said the purpose of it is to clear up a title issue dating back to 1933.  It was MOVED by Mr. Booth, seconded by Ms. Kiefer, and unanimously adopted by voice vote by members present, to approve and submit the following resolution to the full Legislature for approval:

RESOLUTION NO.       - AUTHORIZING THE COUNTY ADMINISTRATOR TO TRANSFER TITLE OF CERTAIN LANDS

    WHEREAS, a request has been made by Carolyn and Anatol Eberhard to the County for a quitclaim deed from the County to them, to clear title to lands they claim ownership of, said lands being a portion of tax parcel No. 33-1-021.2 in the Town of Caroline, and
    WHEREAS, the County Attorney's Office has investigated the County interest in said parcel of land and reported to the Government Operations Committee, and
    WHEREAS, in a 1933 tax foreclosure deed the property was deeded to the County and that deed was a result of an erroneous tax lien, and
    WHEREAS, an attempt was made by the County Board by resolution on August 11, 1952 to negate any County interest in the premises and to expunge the prior lien, and
    WHEREAS, the County has never listed the premises on the County land inventory and the premises are currently assessed to the reputed owners (Eberhard), and
    WHEREAS, the County Attorney's Office takes the position the premises are not County property and that a quitclaim deed from the County would clear the title and follow the direction of the County Board resolution of 1952, now therefore be it
    RESOLVED, on recommendation of the Government Operations Committee, That the County Administrator is hereby authorized to execute a quitclaim deed and all other necessary documents to release any claim of the County to the premises described in the 1953 resolution of the Tompkins County Board of Supervisors based on that resolution, map and deed that passed to the County by the County Treasurer as a tax deed dated January 6, 1933, recorded in Liber 231 of Deeds at Page 365.
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   Other Business
    Mr. Wilson provided a brief history and update on the water tank property located in the Town of Ithaca.  The County has not operated or maintained it in any way.  The deed and title have been received by the County from the Town and is currently moving through the process.  Authorization by the Legislature will be required to approve the transfer of property from the County to the Town. 

Advisory Board Appointments

    Mr. Proto said his memorandum to the Committee Chair regarding the County's policy for advisory board appointments was prompted by discussions held at advisory board meetings and in reviewing some of the applications being submitted for consideration.  Some of his concerns with the application form include the lack of information provided under list of qualifications and community affiliations and the length of time as a resident of the Tompkins County.  He feels there needs to be a better understanding of the appointment process among advisory boards.  The Committee agreed the appointment process and application form need further discussion and Mr. Lane requested this item be placed on a future agenda when Mr. Proto was available to attend.

Next Meeting

    The April 27th meeting of the Government Operations Committee was canceled due to lack of agenda items.

Report from the Finance Director

    Mr. Squires provided a status report of the foreclosed properties on the auction list.  The tax collection system has been upgraded to a new version to be compatible with the assessment upgraded system.  The recent bankruptcy law passed as some advantages for enforcement of taxes and will impact the County's interest to a certain extent.  One final report, the County's audit was completed.

    Mr. Lane thanked the staff of Finance and Planning Departments for their work on the foreclosure process.  He noted there are only seven parcels on the list and the issue with fraternity property was resolved. 

Approval of Minutes

    It was MOVED by Mr. Booth, seconded by Mr. Totman, and unanimously adopted by voice vote by members present, to approve the minutes of the March 8th and March 16th meetings as corrected.

Adjournment

    The meeting adjourned at 4:48 p.m.

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