Board of Estimate & Contract:
RESOLVED, that an Ordinance adopted by the City Council on December 10, 2025, and signed by the Mayor on December 11, 2025, authorizing the Implementation of COMP2025-24 - a Tax Interest Amnesty Program for Residential and Commercial Properties - (shall be in effect from the date of adoption of this Ordinance through the close of business on February 13, 2025. No applications or payments submitted after this date shall qualify for amnesty unless the City Council formally extends the Program); be, and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE
IMPLEMENTATION OF COMP2025-24 - A TAX
INTEREST AMNESTY PROGRAM FOR
RESIDENTIAL AND COMMERCIAL PROPERTIES
Whereas, in correspondence dated December 9, 2025, the Comptroller formally requested authorization for the City of Mount Vernon to establish a Tax Interest Amnesty Program (“the Program”) for qualified residential and commercial properties with delinquent real property tax liens outstanding for specified periods as set forth herein; and
Whereas, the City Council of the City of Mount Vernon previously authorized Tax Amnesty Programs for owner-occupied residential properties in 2023, 2024, and early 2025, and later extended similar relief to commercial properties in June 2025; and
Whereas, these initiatives have provided temporary relief from all or a portion of accrued interest and penalties and have resulted in improved revenue collection, particularly for commercial parcels; and
Whereas, in addition to these amnesty programs, the City has offered payment plans and conducted tax lien sales with moderate success; and
Whereas, the Comptroller’s Office has recently received numerous inquiries from both residential and commercial property owners requesting further relief through a renewed tax interest amnesty initiative; and
Whereas, the City continues to experience significant levels of tax arrears, which contribute to ongoing cash-flow challenges that impact the City’s fiscal stability; and
Whereas, a renewed Tax Interest Amnesty Program encouraging payment of delinquent real property tax liens in exchange for partial forgiveness of accrued interest and penalties would generate immediate cash flow, reduce longstanding arrears, and provide meaningful relief to taxpayers struggling to remain compliant; and
Whereas, it is in the best interest of the City of Mount Vernon to implement a tax interest amnesty initiative under the parameters recommended by the Comptroller in COMP2025-24;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MOUNT VERNON, NEW YORK, AS FOLLOWS:
Section 1. Establishment of Tax Interest Amnesty Program. The City of Mount Vernon hereby establishes a Tax Interest Amnesty Program (“the Program”) for qualified residential and commercial properties with delinquent real property tax liens outstanding for specified periods as set forth herein.
Section 2. Eligibility Requirements. A property owner shall be eligible to participate in the Program provided that:
1. The property has outstanding City and County real property taxes owed before 2023; and
2. The property has outstanding School District taxes owed before 2020; and
3. The property owner is fully current on:
a. City and County taxes for tax years 2023 through 2026, and
b. School taxes for tax years 2020 through 2025.
Section 3. Amnesty Terms and Parameters.
1. Eligible property owners shall be permitted to settle outstanding City, County, and School real property tax liens by:
a. Paying 100% of the principal tax balance, and
b. Paying at least 50% of all accrued interest assessed after the tax lien date.
2. Upon satisfaction of the above requirements, the City shall waive the remaining 50% of accrued interest associated with the eligible tax liens.
3. Penalties, where applicable, shall be treated as interest for the purpose of calculating the 50% abatement.
Section 4. Program Administration.
1. The Comptroller’s Office, in coordination with the Department of Assessment and the Corporation Counsel, is authorized to develop forms, guidelines, and procedures necessary to implement this Program.
2. The Comptroller shall verify eligibility, certify compliance, and authorize application of interest abatements and payments under the Program.
3. No property shall receive amnesty unless all eligibility and payment conditions are fully satisfied.
Section 5. Program Period. The Tax Interest Amnesty Program shall be in effect from the date of adoption of this Ordinance through the close of business on February 13, 2025. No applications or payments submitted after this date shall qualify for amnesty unless the City Council formally extends the Program.
Section 6. - Severability. If any Section, subSection, paragraph, or provision of this Ordinance is declared unconstitutional, invalid, or unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.
Section 7. Effective Date. This Ordinance shall take effect immediately upon adoption by the City Council and subsequent approval by the Board of Estimate and Contract.