City Council:
A RESOLUTION REQUESTING THE ENACTMENT
OF SPECIAL LEGISLATION AUTHORIZING THE
RETROACTIVE GRANT OF A REAL PROPERTY TAX
EXEMPTION AND THE CANCELLATION OF
DELINQUENT TAXES AND ACCRUED INTEREST
FOR WESTCHESTER MUSLIM CENTER, INC., LOCATED
AT 22 BROOKFIELD ROAD, MOUNT VERNON, NEW YORK
(TAX ID. #165.25-2142-4)
WHEREAS, the City Council of the City of Mount Vernon has received correspondence dated November 3, 2025, from the Commissioner of Assessment regarding the parcel located at 22 Brookfield Road, Mount Vernon, New York 10552, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map Section 165.26, Block 2142, Lot 4 (the “Subject Property”); and
WHEREAS, Westchester Muslim Center, Inc. is the owner of real property located at 22 Brookfield Road, Mount Vernon, New York 10552, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map Section 165.26, Block 2142, Lot 4 (the “Subject Property”); and
WHEREAS, Westchester Muslim Center, Inc. is a nonprofit religious organization eligible for a real property tax exemption pursuant to Section 420-a and/or 420-b of the New York State Real Property Tax Law; and
WHEREAS, because of a clerical error, the Subject Property was improperly included in the taxable portion of the 1993 Final City Assessment Roll for City tax purposes, resulting in the removal of the nonprofit tax exemption (RP-420--a/b - Rnw-11) from the exempt portion of said roll; and
WHEREAS, due to this clerical error, the Subject Property was included in the taxable portion of the 1994 City Assessment Roll, resulting in City taxes being levied for that year only; and
WHEREAS, delinquent taxes are now due and owing, and the Subject Property is included on the City’s List of Delinquent Taxes solely as a result of its erroneous inclusion in the taxable portion of the 1994 City Assessment Roll; and
WHEREAS, the Subject Property was otherwise properly listed on the exempt portion of the City Assessment Rolls for Assessment Years 1990, 1991, 1992, and 1993; and
WHEREAS, Westchester Muslim Center, Inc. is pursuing special legislation from the New York State Legislature that would authorize it to retroactively apply for and receive a real property tax exemption for Assessment Year 1994, thereby placing the Subject Property on the exempt portion of the 1994 City Assessment Roll; and
WHEREAS, such retroactive correction would nullify all delinquent City taxes, penalties, and accrued interest currently outstanding on the Subject Property; and
WHEREAS, the City of Mount Vernon fully supports Westchester Muslim Center, Inc.’s efforts to pursue special legislation to correct this clerical error and to ensure equitable and lawful treatment of the Subject Property; and
WHEREAS, pursuant to Article IX of the New York State Constitution and Section 40 of the New York State Municipal Home Rule Law, the enactment of such special legislation requires a Home Rule Request from the City of Mount Vernon;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MOUNT VERNON AS FOLLOWS:
Section 1. Home Rule Request. The City Council of the City of Mount Vernon hereby requests that the New York State Legislature enact special legislation authorizing Westchester Muslim Center, Inc. to retroactively apply for a real property tax exemption for Assessment Year 1994 pursuant to Section 420-a and/or 420-b of the Real Property Tax Law, and to place the Subject Property on the exempt portion of the 1994 City Assessment Roll.
Section 2. Cancellation of Delinquent Taxes and Interest. Such special legislation shall further authorize the cancellation, remission, and nullification of all delinquent City taxes, penalties, and accrued interest levied against the Subject Property that resulted from the clerical error described herein.
Section 3. Certification and Transmittal. The City Clerk is hereby authorized and directed to forward certified copies of this Resolution to the Governor of the State of New York, the Temporary President of the Senate, the Speaker of the Assembly, and the City of Mount Vernon’s State legislative delegation, together with such additional documentation as may be required to effectuate this Home Rule Request.
Section 4. Effective Date. This Resolution shall take effect immediately upon adoption.