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 ...
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