Board of Estimate & Contract:
RESOLVED, that an ordinance adopted by the City Council on May 14, 2025, and signed by the Mayor on May 15, 2025, authorizing the Extension and Modification of the Tax Interest Amnesty Program for Qualified Owner-Occupied Residential Properties in the City of Mount Vernon (shall take effect immediately upon adoption and shall remain in effect through June 13, 2025, unless extended or amended by subsequent ordinance); be, and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE EXTENSION
AND MODIFICATION OF THE TAX INTEREST
AMNESTY PROGRAM FOR QUALIFIED
OWNER-OCCUPIED RESIDENTIAL
PROPERTIES IN THE CITY OF MOUNT VERNON
Whereas, in a letter dated April 21, 2025, the Comptroller requested authorization to extend and modify the tax interest amnesty program for qualified owner-occupied residential properties in the City of Mount Vernon to provide qualified property owners a final opportunity to settle certain delinquent real property taxes by paying the principal balance in full with a 100% waiver of accrued interest, thereby promoting compliance, reducing the burden on the City’s enforcement resources, and delivering fiscal relief to both taxpayers and the City; and
Whereas, the City of Mount Vernon previously implemented a Tax Interest Amnesty Program in 2023, which was extended into 2024, to assist property owners in resolving delinquent tax balances by waiving interest on certain past-due real property taxes; and
Whereas, the City acknowledges the ongoing financial difficulties faced by many homeowners and recognizes that interest and penalties on past-due taxes remain a significant barrier to compliance; and
Whereas, the City of Mount Vernon has now paid the majority of the outstanding school taxes from the years 2017 through 2019 to the Mount Vernon City School District (MVCSD), thereby removing a major impediment that had previously limited the effectiveness of the original Tax Amnesty Program; and
Whereas, the City finds that renewing and modifying the Tax Interest Amnesty Program will encourage property owners to bring their accounts current, reduce the City’s lien enforcement and foreclosure burden, and provide immediate fiscal benefits through increased revenue collection; and
Whereas, the City Council deems it in the best interests of the residents and the fiscal health of the City to provide a final opportunity for eligible property owners to settle qualifying delinquent taxes with 100% interest abatement; 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 Tax Interest Amnesty Program Ordinance."
Section 2. Purpose. The purpose of this Ordinance is to provide qualified property owners a final opportunity to settle certain delinquent real property taxes by paying the principal balance in full with a 100% waiver of accrued interest, thereby promoting compliance, reducing the burden on the City’s enforcement resources, and delivering fiscal relief to both taxpayers and the City.
Section 3. Definitions.
For the purposes of this Ordinance, the following definitions shall apply:
• Qualified Property means an owner-occupied one-, two-, or three-family residential property located within the City of Mount Vernon.
• Qualified Taxpayer means an individual or entity who owns and resides in a Qualified Property and meets the eligibility requirements outlined in Section 5.
• Delinquent Taxes means unpaid real property taxes that have gone to lien and are owed to the City of Mount Vernon, Westchester County, or Mount Vernon City School District for tax years specified in Section 4.
Section 4. Program Scope and Terms. The 2025 Tax Interest Amnesty Program shall apply as follows:
Delinquent City and County taxes owed for tax years prior to 2023 are eligible for settlement.
Delinquent School taxes owed for tax years prior to 2020 are eligible for settlement.
The City shall waive 100% of interest and penalties accrued on these taxes after they went to lien, upon full payment of the eligible principal balance by a Qualified Taxpayer.
Section 5. Eligibility Requirements.
To participate in the Tax Interest Amnesty Program, a taxpayer must:
1. Own and reside in a Qualified Property;
2. Be current on all City and County real property taxes for tax years 2023 through 2025;
3. Be current on all School taxes for tax years 2020 through 2024;
4. Apply for the program and submit all required documentation as prescribed by the City’s Department of Finance;
5. Pay in full the eligible principal tax balance no later than the close of business on June 13, 2025.
Section 6. Administration.
The Department of Finance shall be responsible for administering the Tax Interest Amnesty Program, including:
• Developing procedures and forms for taxpayer applications;
• Verifying eligibility;
• Calculating eligible principal amounts and applicable waivers;
• Accepting and processing payments;
• Reporting program outcomes to the City Council within 90 days after the program concludes.
Section 7. 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.