CityCouncil:
RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF MOUNT VERNON, NEW YORK, AUTHORIZING
HOME RULE REQUEST FOR STATE LEGISLATION
TO CORRECT THE PROPERTY CLASSIFICATION
AND DELINQUENT TAXES AND INTEREST
FOR 40 NORTH TENTH AVENUE
SECTION/BLOCK/LOT: 165.61-1078-5
WHEREAS, the City Council of the City of Mount Vernon has received correspondence dated November 3, 2025, from the Commissioner of Assessment regarding the parcel located at 40 North Tenth Avenue, identified on the tax rolls as Section 165.61, Block 1078, Lot 5; and
WHEREAS, Tanya Hairston is the owner of real property located at 40 North Tenth Avenue, Mount Vernon, New York 10552, designated on the City Assessment Roll as Section 165.61, Block 1078, Lot 5 (the “Subject Property”); and
WHEREAS, due to a clerical error, the Subject Property was improperly classified as Commercial Property - NYS Code (418) Inns, Lodging, Boarding House on portions of the 2011 through 2020 Final City Assessment Rolls, which classification was utilized for City, County, and Mount Vernon School District tax levies; and
WHEREAS, upon review of official City records, including Building Department records, the Subject Property has been consistently but incorrectly classified as commercial, when in fact its actual and lawful use is a Residential Two-Family Dwelling - NYS Code (220); and
WHEREAS, the incorrect commercial classification constitutes a longstanding error that likely resulted in an overassessment of property taxes and the denial of applicable homestead and residential exemptions; and
WHEREAS, the Subject Property was listed as commercial on the City Assessment Rolls for Assessment Years 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, and 2020; and
WHEREAS, as a result of this clerical error, delinquent taxes and accrued interest have been assessed against the Subject Property; and
WHEREAS, Tanya Hairston is pursuing special legislation before the New York State Legislature that would authorize the retroactive correction of the property classification on the 2011-2020 City Assessment Rolls, thereby nullifying all delinquent taxes and accrued interest associated with the erroneous classification; and
WHEREAS, the City of Mount Vernon supports Ms. Hairston’s efforts to obtain special legislation permitting the retroactive reclassification of the Subject Property to its proper residential classification and the corresponding adjustment of tax liabilities; and
WHEREAS, the City Council finds it in the best interest of the City and the property owner to seek such State authorization to correct the record and ensure fairness in the assessment and taxation process; NOW, THEREFORE, BE IT
RESOLVED, that the City Council of the City of Mount Vernon hereby formally requests that the Honorable Members of the New York State Legislature introduce and support a bill authorizing the correction of the delinquent taxes and accrued interest erroneously levied against the property located at 40 North Tenth Avenue (Parcel ID 165.61-1078-5) for the 2011-2020 tax years resulted from a clerical error in property classification. ; and BE IT FURTHER
RESOLVED, that the City Council hereby authorizes the Mayor, the City Clerk, and any other necessary City officials to execute the Home Rule Request documents, special legislation from the New York State Legislature to retroactively correct the classification of the Subject Property to Residential Two-Family Dwelling (NYS Code 220) for Assessment Years 2011 through 2020.
RESOLVED, the City Council further supports the nullification of all outstanding delinquent taxes and accrued interest attributable to the erroneous commercial classification of the Subject Property, contingent upon the enactment of such special legislation that upon approval of the State legislation, the appropriate City departments shall take all steps necessary to implement the correction of the assessment records and adjust the affected tax amounts, and BE IT FURTHER
RESOLVED, the Mayor, Corporation Counsel, Commissioner of Assessment, and any other appropriate City officials are hereby authorized to take all necessary actions and provide all necessary documentation in support of the foregoing, and this Resolution shall take effect immediately.