Board of Estimate and Contract:
RESOLVED, that an Ordinance adopted by the City Council on May 27, 2026, and signed by the Mayor on May 27, 2026, authorizing the Comptroller to enter into a Letter of Understanding between the City of Mount Vernon and the Mount Vernon City School District Regarding Procedures for the Collection and Distribution of School Taxes - (following certification of the tax roll, the City and MVSD shall continue to levy and collect school taxes for a period of two (2) years. Upon expiration of said period, MVSD shall cease all tax collection activities associated with the applicable tax warrant year; the Letter of Understanding shall serve as an interim framework agreement, and a more formal agreement may be negotiated and executed at a later date consistent with the terms and intent set forth herein); be, and the same is hereby approved.
City Council:
AN ORDINANCE AUTHORIZING THE COMPTROLLER
TO ENTER INTO A LETTER OF UNDERSTANDING
BETWEEN THE CITY OF MOUNT VERNON AND
THE MOUNT VERNON CITY SCHOOL DISTRICT
REGARDING PROCEDURES FOR THE COLLECTION
AND DISTRIBUTION OF SCHOOL TAXES
Whereas, in correspondence dated May 27, 2026, the Comptroller formally requested authorization to execute a Letter of Understanding between the City of Mount Vernon (the “City”) and the Mount Vernon City School District (“MVSD”) regarding procedures for the collection, reconciliation, and distribution of school taxes, substantially consistent with the terms outlined herein and subject to review and approval by the Corporation Counsel; and
Whereas, the City and MVSD seek to establish clear and consistent procedures regarding the collection, reconciliation, and distribution of school taxes; and
Whereas, the City and MVSD recognize the importance of maintaining accurate accounting practices and ensuring the timely and transparent administration of school tax obligations; and
Whereas, MVSD shall complete certification of the tax roll by June for the applicable fiscal year, which certification shall constitute the formal completion of the tax assessment process; and
Whereas, following certification of the tax roll, the City and MVSD shall continue the levy and collection of school taxes for a period of two (2) years, after which MVSD shall cease all tax collection activities associated with the applicable tax warrant year; and
Whereas, during such two-year period, the City and MVSD shall cooperate fully and work jointly to reconcile school tax payments in order to ensure accurate accounting and timely distribution of collected funds; and
Whereas, the proposed Letter of Understanding is intended to establish the framework, procedures, timelines, and responsibilities governing the administration of school tax collection and distribution pending the execution of a more formal agreement between the parties; and
Whereas, the City Council finds that authorizing the execution of the Letter of Understanding is in the best interests of the City and its residents.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MOUNT VERNON, NEW YORK, AS FOLLOWS:
Section 1. Authorization of Letter of Understanding. The Comptroller is hereby authorized and directed to execute a Letter of Understanding between the City of Mount Vernon and the Mount Vernon City School District regarding procedures for the collection, reconciliation, and distribution of school taxes, substantially consistent with the terms outlined herein and subject to review and approval by the Corporation Counsel.
Section 2. Certification of Tax Roll. MVSD shall complete certification of the tax roll by June of the applicable fiscal year, and such certification shall constitute the formal completion of the tax assessment process for purposes of the agreement.
Section 3. Continued Levy and Collection Period. Following certification of the tax roll, the City and MVSD shall continue to levy and collect school taxes for a period of two (2) years. Upon expiration of said period, MVSD shall cease all tax collection activities associated with the applicable tax warrant year.
Section 4. Cooperation and Reconciliation. During the two-year collection period, the City and MVSD shall cooperate fully and jointly reconcile school tax payments to ensure accurate accounting, proper allocation of funds, and timely distribution of revenues.
Section 5. Formal Agreement. The parties acknowledge that the Letter of Understanding shall serve as an interim framework agreement and that a more formal agreement may be negotiated and executed at a later date consistent with the terms and intent set forth herein.
Section 6. Severability. If any clause, sentence, paragraph, 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, section, or part directly involved in the controversy in which such judgment shall have been rendered.
Section 7. Effective Date. This Ordinance shall take effect immediately upon adoption by the City Council and subsequent approval by the Board of Estimate and Contract.