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

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9820--A
 
                             I N  S E N A T E
 
                               April 7, 2026
                                ___________
 
 Introduced  by Sen. BORRELLO -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 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:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the  assessor  of  the city of Olean is hereby authorized to accept from
 OWH  Properties,  Inc.  (Operation  Warm  Hearts)  an  application   for
 exemption from real property taxes pursuant to section 420-a of the real
 property  tax  law with respect to the 2025-2026 assessment roll for all
 of the 2025-2026 school taxes and all of the 2025 general taxes for  the
 parcels  conveyed  to such organization located at 908 North 4th Street,
 city of Olean, county of Cattaraugus, and 920 North 4th Street, city  of
 Olean,  county  of  Cattaraugus,  otherwise  known as Cattaraugus county
 parcel ID map section 94.049 block 1 parcel 70 and section 94.049  block
 1 parcel 73. 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 satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval  by  the  city  of  Olean  legislature,  may  make  appropriate
 correction to the subject roll. If such exemption is  granted  and  such
 organization,  therefore,  shall  have  paid any tax with respect to the
 subject roll, 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.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14487-02-6