City Council:
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MOUNT VERNON, NEW YORK, REQUESTING
ENACTMENT OF SPECIAL LEGISLATION AND THE
MUNICIPAL HOME RULE LAW IN RELATION TO
THE RETROACTIVE GRANT OF A REAL PROPERTY TAX
EXEMPTION AND THE CANCELLATION OF DELINQUENT
TAXES AND INTEREST FOR IMMANUEL EVANGELICAL
LUTHERAN CHURCH - 17 EAST GRAND STREET
TAX MAP ID NO. 165.30-1018-16
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 17 East Grand Street, Mount Vernon, New York 10552, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map ID No. 165.30-1018-16 (the “Subject Property”); and
WHEREAS, Immanuel Evangelical Lutheran Church (“Immanuel”) is the owner of certain real property located at 17 East Grand Street, Mount Vernon, New York 10552, and identified on the Official Tax Map of the City of Mount Vernon as Tax Map ID No. 165.30-1018-16 (the “Subject Property”); and
WHEREAS, Immanuel is a nonprofit religious organization that is otherwise 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, due to a clerical error, the Subject Property was improperly included in the taxable portion of the 2010 Final City Assessment Roll, resulting in the removal of the nonprofit exemption from the exempt portion of the roll; and
WHEREAS, as a result of said clerical error, City, County, and Mount Vernon School District taxes were levied against the Subject Property for the 2010-2011 tax year, giving rise to delinquent taxes and accrued interest; and
WHEREAS, the Subject Property had otherwise been listed on the exempt portion of the City Assessment Roll for Assessment Years 2010-2011, but for the clerical error described herein; and
WHEREAS, delinquent taxes and interest are currently due and owing, and the Subject Property has been included on the List of Delinquent Taxes solely as a result of the erroneous inclusion of the Subject Property on the taxable portion of the 2010 Final City Assessment Roll; and
WHEREAS, existing provisions of state law do not provide the City with authority to retroactively restore the exemption and cancel the delinquent taxes and accrued interest resulting from said clerical error; and
WHEREAS, Immanuel is therefore pursuing special legislation from the New York State Legislature that would authorize the retroactive application of a real property tax exemption for Assessment Year 2010 and permit the placement of the Subject Property on the exempt portion of the 2010 Final City Assessment Roll; and
WHEREAS, such special legislation would nullify all outstanding and delinquent taxes and any accrued interest levied against the Subject Property as a result of the clerical error; and
WHEREAS, the City of Mount Vernon fully supports Immanuel’s request for special legislation and believes that granting such relief is equitable, just, and in the public interest; and
WHEREAS, pursuant to Article IX of the New York State Constitution and Section 40 of the Municipal Home Rule Law, the enactment of such special legislation requires a Home Rule Request from the City Council of the City of Mount Vernon; NOW, THEREFORE, BE IT
RESOLVED, that the City Council of the City of Mount Vernon hereby requests the New York State Legislature to enact special legislation authorizing Immanuel Evangelical Lutheran Church to retroactively apply for and receive a real property tax exemption for the Subject Property for Assessment Year 2010; and BE IT FURTHER
RESOLVED, that such requested legislation shall authorize the placement of the Subject Property on the exempt portion of the 2010 Final City Assessment Roll and the cancellation, abatement, and forgiveness of all delinquent taxes, penalties, and accrued interest attributable to the clerical error; and BE IT FURTHER
RESOLVED, that this Home Rule Request is made pursuant to Article IX of the New York State Constitution and the Municipal Home Rule Law, and that the City Council affirms that the subject matter of the requested legislation relates to the property, affairs, and government of the City of Mount Vernon; and BE IT FURTHER
RESOLVED, that the City Clerk is hereby directed to transmit 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 a request for prompt consideration and enactment.
Section 4. Effective Date. This Resolution shall take effect immediately upon adoption.