Board of Estimate & Contract:
RESOLVED, that an ordinance adopted by the City Council on April 23, 2025, and signed by the Mayor on April 24, 2025, authorizing the Adoption of the Installment Plan Standard Terms and Conditions for Delinquent Tax Payment Agreements; be, and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE ADOPTION
OF THE INSTALLMENT PLAN STANDARD
TERMS AND CONDITIONS FOR DELINQUENT
TAX PAYMENT AGREEMENTS
Whereas, in a letter dated April 11, 2025, the Comptroller requested authorization to establish and adopt a uniform set of terms and conditions governing installment payment agreements for delinquent property taxes in the City of Mount Vernon; and
Whereas, the City of Mount Vernon is committed to promoting fair and consistent practices in the administration of delinquent property tax accounts; and
Whereas, property owners with outstanding property tax liabilities have been offered the opportunity to enter into installment payment plans, in accordance with applicable state and local laws, including the In Rem Law; and
Whereas, the Comptroller’s Office has submitted a list of delinquent parcels to the Honorable City Council and has identified parcels whose owners have requested and have been approved for participation in an installment plan; and
Whereas, these approved parcels were excluded from the list submitted to the County Clerk’s Office for enforcement actions in accordance with their participation in payment plans; and
Whereas, the Comptroller’s Office is now preparing to execute formal installment agreements with the approved property owners and requires the adoption of standardized terms and conditions to ensure legal compliance, consistency, and clarity in administration; 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 as COMP2025 - 04: Installment Plan Standard Terms and Conditions Ordinance.
Section 2. Purpose. The purpose of this Ordinance is to establish and adopt a uniform set of terms and conditions governing installment payment agreements for delinquent property taxes in the City of Mount Vernon.
Section 3. Adoption of Standard Terms and Conditions. The City Council hereby authorizes the adoption of the Installment Plan Standard Terms and Conditions as proposed and attached to this Ordinance as Exhibit A. These conditions shall apply to all payment plans approved by the Comptroller’s Office for delinquent taxes, in compliance with the In Rem Law and all other applicable statutes and regulations.
Section 4. Authorization to Execute Agreements. The Comptroller, or their designee, is authorized to execute installment payment agreements with approved property owners using the Standard Terms and Conditions adopted herein.
Section 5. Administration and Enforcement. The Comptroller’s Office shall be responsible for the administration, monitoring, and enforcement of all installment agreements executed under this Ordinance. Any material breach of these agreements by a property owner shall be grounds for termination of the agreement and resumption of enforcement actions as permitted by law.
Section 6. Effective Date. This Ordinance shall take effect immediately upon its approval by the Board of Estimate & Contract.