City Council:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF MOUNT VERNON, NEW YORK, REQUESTING THE
ENACTMENT OF SPECIAL LEGISLATION AUTHORIZING
THE RETROACTIVE GRANT OF A TAX EXEMPTION
AND THE CANCELLATION OF DELINQUENT TAXES
AND ACCRUED INTEREST FOR ASBURY METHODIST
CHURCH, LOCATED AT 58 WEST SEVENTH STREET,
MOUNT VERNON, NEW YORK
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 58 West Seventh Street, Mount Vernon, New York 10550, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map Section 169.46, Block 3061, Lot 3 (the “Subject Property”); and
WHEREAS, Asbury Methodist Church is the owner of real property located at 58 West Seventh Street, Mount Vernon, New York 10550, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map Section 169.46, Block 3061, Lot 3 (the “Subject Property”); and
WHEREAS, Asbury Methodist Church 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, as a result of a clerical error, the Subject Property was improperly included in the taxable portion of the 2018 Final City Assessment Roll for City taxes, 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 also included in the taxable rolls for the 2019-2022 City and County tax levies and the 2019-2023 Mount Vernon City School District tax levies, resulting in delinquent taxes and accrued interest; and
WHEREAS, delinquent taxes are now due and owing, and the Subject Property has been included in the City’s List of Delinquent Taxes solely as a result of the Subject Property’s erroneous placement on the taxable portion of the 2018 Assessment Roll; and
WHEREAS, the Subject Property has otherwise been properly listed on the exempt portion of the City Assessment Rolls for Assessment Years 2019, 2020, 2021, 2022, and 2023; and
WHEREAS, Asbury Methodist Church is pursuing special legislation from the New York State Legislature that would authorize it to retroactively apply for and receive a tax exemption for Assessment Year 2018, thereby placing the Subject Property on the exempt portion of the 2018 Final City Assessment Roll; and
WHEREAS, such retroactive correction would nullify all delinquent taxes, penalties, and accrued interest currently outstanding on the Subject Property; and
WHEREAS, the City of Mount Vernon fully supports Asbury Methodist Church’s request for 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 the New York State Legislature to enact special legislation authorizing Asbury Methodist Church to retroactively apply for a real property tax exemption for Assessment Year 2018 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 2018 Final 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 taxes, penalties, and accrued interest levied against the Subject Property that resulted from the clerical error described herein.
Section 3. Certification and Transmission. 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’s State legislative delegation, together with such other documentation as may be necessary to effectuate this Home Rule Request.
Section 4. Effective Date. This Resolution shall take effect immediately upon adoption.