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Bill

Bill

A 11544

Relates to permitting the Westchester Muslim Center Inc. to file an application for a real property tax exemption

2025 Regular Session

Allows Mount Vernon to grant a retroactive 420-a tax exemption for Westchester Muslim Center on the 1994 roll if a clerical error occurred, with possible refunds or canceled taxes.

REFERRED TO REAL PROPERTY TAXATION
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Bill Summary · A 11544

Summary of Bill A 11544 (2025-2026, New York)

Purpose

  • Authorizes the City of Mount Vernon assessor to accept and process a real property tax exemption application from Westchester Muslim Center, Inc. for the property at 22 Brookfield Road.
  • Applies to the 1994 city assessment roll and uses the exemption framework under Real Property Tax Law section 420-a.
  • If a clerical error prevented eligibility, the bill allows corrective action to grant the exemption and adjust the assessment roll, including potential tax refunds and cancellation of unpaid taxes.

Key Provisions and Changes

  • Authorization to Accept Application

    • The Mount Vernon assessor may accept an exemption application from Westchester Muslim Center, Inc. for the 1994 assessment roll (parcel: 22 Brookfield Road).

  • Filing and Review Timeline

    • If accepted, the application will be reviewed as if it were received on or before the taxable status date for that assessment roll.

  • Criteria for Granting Exemption

    • If the assessor determines that the Center would have qualified for the exemption but for a clerical error, the city council’s approval is required to grant the exemption and to correct the subject roll.

  • Financial Adjustments upon Grant

    • If the exemption is granted and the Center has already paid taxes for the subject roll, the governing body or tax department may, at their discretion, provide refunds for taxes paid.
    • Taxes remaining unpaid may be canceled as part of the correction.

  • Legal Scope

    • The act explicitly states “notwithstanding the provisions of any other law,” signaling that this process overrides other conflicting statutes to the extent it enables the exemption for the 1994 roll.

Who Would Be Affected

  • Westchester Muslim Center, Inc.

    • Potentially eligible for a real property tax exemption under RPTL §420-a for the Mount Vernon parcel located at 22 Brookfield Road on the 1994 assessment roll.

  • City of Mount Vernon (Assessor, City Council, Tax Departments)

    • Responsible for accepting the application, reviewing eligibility, approving any exemption, and implementing roll corrections, refunds, or tax cancellations if applicable.

  • Taxpayers within Mount Vernon

    • Possible impact includes changes to tax revenue if refunds are issued or if the exemption reduces tax collections on the subject parcel.

Procedural and Timeline Aspects

  • Effective Date

    • Immediate effect upon enactment.

  • Process Flow

    • Submit/accept application (if accepted, reviewed against the taxable status date for the 1994 roll).
    • If a clerical error caused ineligibility, obtain city council approval to grant exemption and correct the roll.
    • Post-approval, issue refunds for taxes already paid and cancel any remaining unpaid taxes as appropriate.

Potential Implications

  • Administrative Remedy for Clerical Errors

    • Provides a pathway to correct past clerical mistakes that prevented eligibility for an exemption.

  • Fiscal Impact

    • Could result in tax refunds to the Westchester Muslim Center and adjustments to unpaid tax balances; the exact fiscal impact would depend on the outcome of the exemption and the amount of taxes involved for the 1994 roll.

  • Precedent and Scope

    • This mechanism is framed for a specific parcel and roll (1994) and may set a precedent for retroactive exemption adjustments in similar circumstances, subject to council approval.

Compiled from official sources — confirm details with the bill’s official record.

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