RESOLVED, that an Ordinance adopted by the City Council on June 10, 2026, and signed by the Mayor on June 25, 2026, authorizing the Refund of Real Property Taxes for Property Located at 1 Park Avenue, Mount Vernon, New York (Section 165.63, Block 1140, Lot 5), pursuant to Real Property Tax Law § 556, as follows:
Section 1. Authorization of Refund. The Comptroller of the City of Mount Vernon is hereby authorized and directed to process and issue refunds for the City tax overpayments attributable to the approved correction of the assessment for the property known as 1 Park Avenue, Mount Vernon, New York, Section 165.63, Block 1140, Lot 5, in the following amounts:
A. 2025 City Tax Refund: Four Thousand One Hundred Fifty-Four Dollars and Forty-One Cents ($4,154.41); and
B. 2026 City Tax Refund: Four Thousand Three Hundred Eighty-One Dollars and Eighty-Four Cents ($4,381.84).
Section 2. Acknowledgment of County and School Refunds. The City Council acknowledges that the approved RP-556 application further authorizes the following refunds by the respective taxing jurisdictions:
A. 2025 County Tax Refund: One Thousand Three Hundred Ninety-One Dollars and Eighty-Four Cents ($1,391.84);
B. 2026 County Tax Refund: One Thousand Four Hundred Forty-Two Dollars and Eighty-Eight Cents ($1,442.88); and
C. 2025 School Tax Refund: Seven Thousand Nine Hundred Twenty-Four Dollars and Ninety-One Cents ($7,924.91); and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE REFUND
OF REAL PROPERTY TAXES FOR PROPERTY
LOCATED AT 1 PARK AVENUE, MOUNT VERNON,
NEW YORK (SECTION 165.63, BLOCK 1140, LOT 5)
PURSUANT TO REAL PROPERTY TAX LAW § 556
Whereas, by correspondence dated June 9, 2026, the Commissioner for the Department of Assessment formally requested authorization for the Comptroller to process and issue refunds for the City tax overpayments attributable to the approved correction of the assessment for the property known as 1 Park Avenue, Mount Vernon, New York, Section 165.63, Block 1140, Lot 5, in the amount of Thirty-Three Thousand Dollars ($33,000.00) as indicated below; and
Whereas, the owner of the property located at 1 Park Avenue, Mount Vernon, New York, designated on the City Assessment Roll as Section 165.63, Block 1140, Lot 5, submitted an Application for Refund or Credit of Real Property Taxes (Form RP-556) pursuant to Article 5, Title 3 of the New York State Real Property Tax Law; and
Whereas, the application was reviewed and approved by the Westchester County Tax Commissioner, Victor L. Mallison, on June 8, 2026; and
Whereas, the application established that a clerical error occurred as defined in Section 550(3)(b) of the Real Property Tax Law, namely the assessment of improvement not in existence or present on a different parcel; and
Whereas, the subject parcel should have been assessed at Twenty-Five Thousand Dollars ($25,000.00) for the 2024 assessment year and thereafter, but was instead assessed at Thirty-Three Thousand Dollars ($33,000.00), resulting in excessive taxation on the 2025 City, County, and School Tax Bills and the 2026 City and County Tax Bills; and
Whereas, as a result of such clerical error, the property owner is entitled to refunds of taxes paid in excess of the amount lawfully due; and
Whereas, the City Council finds it appropriate and in the public interest to authorize the refund of the City portion of such overpaid taxes and acknowledge the corresponding County and School tax refunds as approved by the Westchester County Tax Commissioner;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MOUNT VERNON AS FOLLOWS:
Section 1. Authorization of Refund. The Comptroller of the City of Mount Vernon is hereby authorized and directed to process and issue refunds for the City tax overpayments attributable to the approved correction of the assessment for the property known as 1 Park Avenue, Mount Vernon, New York, Section 165.63, Block 1140, Lot 5, in the following amounts:
A. 2025 City Tax Refund: Four Thousand One Hundred Fifty-Four Dollars and Forty-One Cents ($4,154.41);
B. 2026 City Tax Refund: Four Thousand Three Hundred Eighty-One Dollars and Eighty-Four Cents ($4,381.84).
Section 2. Acknowledgment of County and School Refunds. The City Council acknowledges that the approved RP-556 application further authorizes the following refunds by the respective taxing jurisdictions:
A. 2025 County Tax Refund: One Thousand Three Hundred Ninety-One Dollars and Eighty-Four Cents ($1,391.84);
B. 2026 County Tax Refund: One Thousand Four Hundred Forty-Two Dollars and Eighty-Eight Cents ($1,442.88);
C. 2025 School Tax Refund: Seven Thousand Nine Hundred Twenty-Four Dollars and Ninety-One Cents ($7,924.91).
Section 3. Implementation. The Comptroller, Assessor, City Clerk, and any other officers or employees of the City are hereby authorized and directed to take all actions necessary to carry out the provisions of this Ordinance and to coordinate with the appropriate County and School District officials concerning the implementation of the approved refund.
Section 4. Severability. If any clause, sentence, paragraph, subdivision, 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, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Section 5. Effective Date. This Ordinance shall take effect immediately upon adoption by the City Council and subsequent approval by the Board of Estimate and Contract.