City Council:
AN ORDINANCE AUTHORIZING A LETTER OF
UNDERSTANDING BETWEEN THE CITY OF
MOUNT VERNON AND THE MOUNT VERNON
CITY SCHOOL DISTRICT REGARDING THE
COLLECTION, RECONCILIATION, AND
PAYMENT OF UNCOLLECTED SCHOOL TAXES
Whereas, in correspondence dated September 4, 2026, the Comptroller formally requested authorization for the City of Mount Vernon, acting through the Office of the City Comptroller, to enter into a Letter of Understanding with the Mount Vernon City School District concerning the collection, reconciliation, and payment of uncollected school taxes, substantially in the form presented to the City Council and attached hereto as Exhibit A, subject to such non-substantive modifications as may be approved by the Corporation Counsel; and
Whereas, the City of Mount Vernon, through the Office of the City Comptroller, and the Mount Vernon City School District (“School District”) are responsible for certain administrative and financial processes relating to the collection, reconciliation, and payment of school taxes; and
Whereas, the City Comptroller has referred to the City Council, under Referral No. COMP2026-13, a proposed Letter of Understanding (“LOU”) between the City of Mount Vernon and the Mount Vernon City School District concerning the collection, reconciliation, and payment of uncollected school taxes; and
Whereas, New York State Real Property Tax Law § 1332 establishes procedures relating to the collection of school taxes in a city school district, including the reporting of unpaid taxes, verification of unpaid tax statements, enforcement and collection of unpaid school taxes, and payment of amounts collected to the school district; and
Whereas, the proposed LOU is intended to establish a clear, documented, and accountable administrative framework for addressing school taxes that remain uncollected following the School District’s tax-collection period and for carrying out the respective responsibilities of the City and the School District in acco...
Click here for full text