Corrects a misclassification property tax error on behalf of Tanya Hairston for the property located at 40 North Tenth Avenue in the city of Mount Vernon for the 2011 - 2020 city assessment tax rolls.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11543
SPONSOR: Rules (Pretlow) TITLE OF BILL:
An act in relation to correcting a misclassification property tax error
on behalf of Tanya Hairston
PURPOSE OR GENERAL IDEA OF BILL:
Relates to correcting a misclassification property tax error on behalf
of Tanya Hairston.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Notwithstanding the provisions of any other law, the assessor
of the city of Mount Vernon is hereby authorized to correct a misclassi-
fication error on behalf of Tanya Hairston for the 2011 - 2020 city
assessment rolls, for the parcel located at 40 North Tenth Avenue in the
City of Mount Vernon.
Section 2. Effective Date
JUSTIFICATION:
If such exemption is granted to Tonya Hairston and such organization,
therefore, shall have paid any tax with respect to the subject rolls,
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, penal- ties, liens or interest remaining unpaid.
PRIOR LEGISLATIVE HISTORY:
This is a new bill.
FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will be calculated by the
Westchester County Assessor's Office
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11543
IN ASSEMBLY
June 1, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Pretlow) --
read once and referred to the Committee on Real Property Taxation
AN ACT in relation to correcting a misclassification property tax error
on behalf of Tanya Hairston
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding the provisions of any other law, the asses-
2 sor of the city of Mount Vernon is hereby authorized to correct a
3 misclassification error on behalf of Tanya Hairston for the 2011 - 2020
4 city assessment rolls, for the parcel located at 40 North Tenth Avenue
5 in the city of Mount Vernon. Such property was improperly classified as
6 commercial property when such property is a residential two-family
7 dwelling. Once such reclassification is granted and the appropriate
8 corrections are made to the subject rolls, the applicable governing body
9 or tax departments, in their sole discretion, shall provide for the
10 refund of the taxes paid and cancel taxes remaining unpaid.
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16028-01-6
