City Council:
AN ORDINANCE ESTABLISHING A TEMPORARY
TAX INTEREST AMNESTY PROGRAM FOR
COMMERCIAL PROPERTIES - (COMP2025-09)
Whereas, in a letter dated May 16, 2025, the Comptroller requested authorization to establish a temporary tax interest amnesty program for qualified commercial property owners in the City of Mount Vernon to resolve outstanding real property tax liabilities in exchange for partial forgiveness of accrued interest and penalties; and
Whereas, the City Council of the City of Mount Vernon previously adopted a Tax Amnesty Program for owner-occupied one-, two-, and three-family properties, beginning in 2023 and extended into 2024 and 2025, to support residential taxpayers in settling outstanding real property tax obligations; and
Whereas, this owner-occupied program excluded commercial properties, despite increasing requests and financial hardship expressed by commercial property owners within the City; and
Whereas, the City acknowledges the economic challenges commercial property owners continue to face, particularly in the wake of continued economic instability and rising operational costs; and
Whereas, the City Administration has proposed a limited-time interest and penalty abatement program to encourage commercial property owners to bring their tax accounts current and avoid lien enforcement actions and potential foreclosure proceedings scheduled to begin in late June 2025; and
Whereas, such a program would enable the City to recover principal tax revenue, increase short-term cash flow, reduce the City’s backlog of delinquent taxes, and avoid the administrative burden of lien enforcement and foreclosure; and
Whereas, the City Council finds it in the public interest to offer a tax interest amnesty program to eligible commercial property owners to promote compliance, support local commerce, and enhance the City’s fiscal stability; Now, Therefore, Be It Resolved That
The City of Mount Vernon, in City Council convened, does hereby ordain and enact:
Section 1. Title. This ordinance shall be known and may be cited as the “2025 Commercial Property Tax Interest Amnesty Ordinance.”
Section 2. Purpose. The purpose of this Ordinance is to establish a temporary tax interest amnesty program for qualified commercial property owners in the City of Mount Vernon to resolve outstanding real property tax liabilities in exchange for partial forgiveness of accrued interest and penalties.
Section 3. Definitions.
For purposes of this Ordinance:
• “Qualified Commercial Property” means real property classified as non-residential and not owner-occupied one-, two-, or three-family homes.
• “Delinquent Taxes” means any unpaid City, County, or School taxes that have gone to lien as of the effective date of this Ordinance.
Section 4. Amnesty Program Established. There is hereby established a temporary Tax Interest Amnesty Program for commercial properties, effective upon adoption of this Ordinance and expiring at the close of business on June 13, 2025.
Section 5. Program Eligibility.
To be eligible for the program, the property owner must:
1. Own a Qualified Commercial Property within the City of Mount Vernon;
2. Be current on the following tax obligations:
o City and County real property taxes for tax years 2023 through 2025; and
o School taxes for tax years 2020 through 2024;
3. Submit a completed Amnesty Program application to the City Comptroller’s Office on or before June 13, 2025;
4. Pay 100% of the outstanding principal tax balance owed prior to:
o 2023 for City and County taxes; and
o 2020 for School taxes;
5. Pay at least 50% of the interest and penalties accrued on such delinquent amounts after the taxes went to lien.
Section 6. Program Benefits. Eligible property owners who satisfy the requirements of Section 5 shall receive:
• A waiver of 50% of the accrued interest and penalties on delinquent City, County, and School real property taxes incurred before the applicable years outlined above.
Section 7. Administration. The Office of the Comptroller shall administer the program, including processing applications, verifying eligibility, and issuing final determinations. The Comptroller is authorized to promulgate rules, procedures, and forms necessary to implement and enforce this Ordinance.
Section 8. Severability. If any clause, sentence, paragraph, section, or part of this Ordinance shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof.
Section 9. Effective Date. This Ordinance shall take effect immediately upon adoption and shall remain in effect through June 13, 2025, unless extended or amended by subsequent ordinance of the City Council and approval by the Board of Estimate and Contract.