Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10933
SPONSOR: Sempolinski TITLE OF BILL:
An act in relation to authorizing the city of Olean assessor to accept
an application for a real property tax exemption from OWH Properties,
Inc. (Operation Warm Hearts)
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the city of Olean assessor to accept an application for a
real property tax exemption from OWH Properties, Inc.
SUMMARY OF PROVISIONS:
Section 1: The assessor of the city of Olean is authorized to accept
from OWH Properties, Inc. an application for exemption from real proper-
ty taxes with respect to the 2025-2026 assessment roll for all the
2025-2026 school taxes and all the 2025 general taxes. If accepted the
application shall be reviewed as if it had been received on or before
the taxable status date established for such roll.
If such organization would otherwise be entitled to such exemption if
such organization had filed an application by the appropriate taxable
status date, the assessor, upon approval by the city of Olean legisla-
ture, may make appropriate corrections to the subject roll. If the
exemption is granted the applicable governing body or tax department
may, in its sole discretion, provide for the refund of those taxes paid
and cancel those taxes, fines, penalties, liens or interest remaining
unpaid.
Section 2: This act shall take effect immediately.
JUSTIFICATION:
Operation Warm Hearts is a charitable nonprofit organization founded in
2020 and organized exclusively for exempt purposes pursuant to Section
501(c)(3) of the Internal Revenue Code. The organization provides essen-
tial clothing, infant supplies, and related necessities to children and
families in Cattaraugus County and the Bolivar and Richburg School
District in Allegany County, serving children from infancy through age
18, or 21 if enrolled in special education services.
Operation Warm Hearts operates a community storefront designed to
provide children and families with access to basic necessities in a
dignified and supportive environment. The organization holds a valid
Exempt Organization Certificate and otherwise meets all statutory
requirements for real property tax exemption.
Following the acquisition of properties located at 908 and 920 Fourth
Street North in the City of Olean, a lapse in communication prevented
the timely continuation of the tax exemption previously associated with
the properties. As a result, tax bills were issued despite the organiza-
tion's nonprofit status. While exemption applications for the upcoming
tax year have since been submitted, current law does not permit retroac-
tive acceptance of those filings.
This legislation authorizes the assessor to accept a real property tax
exemption application from Operation Warm Hearts for the applicable tax
year and permits reimbursement of, taxes paid and exemption from any
further taxes due prior to the next tax year. This relief is narrowly
tailored, reflects the organization's clear eligibility, and ensures
charitable resources remain directed toward serving vulnerable children
and families.
PRIOR LEGISLATIVE HISTORY:
2025: New Bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
10933
IN ASSEMBLY
April 10, 2026
___________
Introduced by M. of A. SEMPOLINSKI -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the city of Olean assessor to accept
an application for a real property tax exemption from OWH Properties,
Inc. (Operation Warm Hearts)
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the city of Olean is hereby authorized to accept from
3 OWH Properties, Inc. (Operation Warm Hearts) an application for
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law with respect to the 2025-2026 assessment roll for all
6 of the 2025-2026 school taxes and all of the 2025 general taxes for the
7 parcels conveyed to such organization located at 908 North 4th Street,
8 city of Olean, county of Cattaraugus, and 920 North 4th Street, city of
9 Olean, county of Cattaraugus, otherwise known as Cattaraugus county
10 parcel ID map section 94.049 block 1 parcel 70 and section 94.049 block
11 1 parcel 73. If accepted, the application shall be reviewed as if it had
12 been received on or before the taxable status date established for such
13 roll.
14 If satisfied that such organization would otherwise be entitled to
15 such exemption if such organization had filed an application for
16 exemption by the appropriate taxable status date, the assessor, upon
17 approval by the city of Olean legislature, may make appropriate
18 correction to the subject roll. If such exemption is granted and such
19 organization, therefore, shall have paid any tax with respect to the
20 subject roll, the applicable governing body or tax department may, in
21 its sole discretion, provide for the refund of those taxes paid and
22 cancel those taxes, fines, penalties, liens or interest remaining
23 unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14487-03-6
