Board of Estimate & Contract:
RESOLVED, that an ordinance adopted by the City Council on June 11, 2025, and signed by the Mayor on June 12, 2025, approving the Correction of Delinquent Taxes and Interest Fees for Tanya Hairston, 40 North 10th Avenue, Mount Vernon, NY 10552 - (Section 165.61, Block 1078, Lot 5) - (cancellation of delinquent City taxes for Thirty-Four Thousand Five Hundred Sixty-Five Dollars ($34,565.00) and accrued interest in the amount of One Hundred Ninety-Four Thousand Four Hundred Twenty-Eight Dollars and Thirteen Cents ($194,428.13), totaling Two Hundred Twenty-Eight Thousand Nine Hundred Ninety-Three Dollars and Thirteen Cents ($228,993.13)); be, and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE
CORRECTION OF DELINQUENT TAXES AND
INTEREST FEES FOR TANYA HAIRSTON,
40 NORTH 10TH AVENUE, MOUNT VERNON, NY 10552
Whereas, in a letter dated June 4, 2025, the Commissioner of the Department of Assessment formally requested authorization for the correction of the erroneous classification of the subject property and the adjustment of the delinquent taxes and interest fees for Tanya Hairston, 40 North 10th Avenue, Mount Vernon, NY 10552, due to a clerical error in the assessment rolls for the years 2011-2020; and
Whereas, Tanya Hairston is the owner of the premises located at 40 North 10th Avenue, Mount Vernon, New York 10552 (Section 165.61, Block 1078, Lot 5); and
Whereas, due to a clerical error, the subject property was assessed as a commercial property instead of a residential property; and
Whereas, the property was erroneously assigned property class code “418” (Commercial: Inns, Lodging, Boarding House) instead of the correct property class code “220” (Residential: Two-Family Dwelling); and
Whereas, this incorrect property classification resulted in a higher assessed value and, consequently, an incorrect amount of taxes and interest due; and
Whereas, the assessment was based on the incorrect property class code on the 2011-2020 Final Assessment Rolls; and
Whereas, the total amount of taxes and interest fees billed and due for this period is $422,965.63, with taxes of $194,112.34 and interest of $228,853.29; and
Whereas, the City Council of the City of Mount Vernon finds it to be in the best interest of the City and of justice to correct this error; Now, Therefore, Be It Resolved That
The City of Mount Vernon, in City Council convened, does hereby ordain and enact:
Section 1. Purpose. This ordinance authorizes the correction of the erroneous classification of the subject property and the adjustment of the delinquent taxes and interest fees for Tanya Hairston, 40 North 10th Avenue, Mount Vernon, NY 10552, due to a clerical error in the assessment rolls for the years 2011-2020.
Section 2. Correction of Property Classification. The City Assessor shall correct the property classification of the subject property from class code “418” (Commercial) to class code “220” (Residential: Two-Family Dwelling) for the tax years 2011-2020 Final Assessment Rolls.
Section 3. Adjustment of Taxes and Interest. The City Comptroller and City Assessor shall adjust the taxes and interest fees due for the subject property to reflect the correct residential classification and shall recalculate the amount due for the period 2011-2020 based on the corrected classification.
Section 4. Refund or Credit. If the recalculation results in an overpayment of taxes and interest fees, the City Comptroller shall refund or credit the excess payment to Tanya Hairston in accordance with City policies and procedures.
Section 5. Effective Date. This Ordinance shall take effect immediately upon approval by the Board of Estimate & Contract.