New York Assembly Bill A10933

New York 2025-2026 Regular Session

• Introduced: 4/10/26
• Refer: 4/10/26
• Report Pass: 5/12/26
• Refer: 5/12/26
• Report Pass: 5/28/26
• Refer: 5/28/26
• Report Pass: 6/5/26

Caption

Authorizes the city of Olean assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts)

Summary

This bill authorizes the city of Olean assessor to accept a late application for a real property tax exemption from OWH Properties, Inc., also known as Operation Warm Hearts, under section 420-a of the Real Property Tax Law. The exemption would apply to property located at 908 North 4th Street and 920 North 4th Street in Olean, Cattaraugus County, for the 2025-2026 assessment roll, covering the 2025-2026 school taxes and the 2025 general taxes. The bill directs that the application be treated as if it had been filed on time, and if the assessor and city legislature determine the organization would otherwise qualify, the assessment roll may be corrected accordingly. It also allows, at the discretion of the governing body or tax department, for refunds of taxes already paid and for cancellation of unpaid taxes, penalties, liens, or interest tied to the affected parcels.

Impact

The bill creates a narrow, local exception to the normal filing deadlines under the Real Property Tax Law by permitting Olean to accept and process a retroactive exemption application for a specific nonprofit property owner. If enacted and approved locally, it could reduce or eliminate property tax liability on the identified parcels and require administrative corrections to the city tax roll, with possible refunds or cancellation of outstanding charges. Its legal effect is limited to the named properties and does not amend the general statewide exemption rules.

Sentiment

The available record suggests the bill is routine and likely noncontroversial, with no recorded committee transcript, vote, or opposition in the provided materials. Its purpose appears to be a technical or corrective measure to allow a nonprofit organization to obtain an exemption it may have otherwise qualified for but missed procedurally. The absence of debate or voting detail indicates no documented public controversy in the materials provided.

Contention

The main point of potential contention is the waiver of the normal deadline for filing a property tax exemption application, which can be viewed as granting special treatment to a single property owner. Any concern would likely center on whether OWH Properties, Inc. should receive retroactive relief and whether the city should refund taxes or cancel accrued charges. The bill also requires approval by the city of Olean legislature, so local officials would have discretion over the final correction and any refunds.