RESOLUTION NO. ___ - 2024
BY: COUNCIL PRESIDENT COLLINS-BELLAMY, MAJORITY LEADER RUBBO, MAJORITY WHIP ROBINSON, MINORITY LEADER BREEN, COUNCILMEMBERS PINEDA-ISAAC, DIAZ AND MERANTE
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A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YONKERS PURSUANT TO SECTION 1182 OF THE REAL PROPERTY TAX LAW OF THE STATE OF NEW YORK AUTHORIZING THE CANCELLATION OF ALL EXISTING INTEREST, PENALTIES AND OTHER CHARGES IMPOSED BY LAW BY REASON OF DELINQUENT REAL PROPERTY TAXES WITH RESPECT TO THAT CERTAIN PROPERTY LOCATED AT 10 WOODWORTH AVENUE, SECTION 2, BLOCK 2015, LOT 101, ACCOUNT NUMBER 02015101000.
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WHEREAS, Kawasaki Rail Car, Inc. (“Kawasaki”) is the owner in fee of that certain real property located in the City of Yonkers (the “City”) at 10 Woodworth Avenue and identified on the City’s official tax map as parcel 2.-2015-101 (the “Property”); and
WHEREAS, Kawasaki purchased the Property on August 30, 2013 from Hudson View Associates, LLC (“Hudson View”); and
WHEREAS, the Property was, during its ownership by Hudson View, subject to a certain payment in-lieu-of tax agreement entered into by Hudson View with the City of Yonkers Industrial Development Agency, and, thus, was exempt from ad valorem real property taxation; and
WHEREAS, on December 21, 2022, the City gave notice to Hudson View that the City was removing the Property’s exemption from ad valorem real property taxation, but such notice was not furnished by the City to Kawasaki, as owner of the Property; and
WHEREAS, following such notice by the City to Hudson View, the City issued restored tax bills with respect to the Property to Hudson View for the 2022/2023 and 2023/2024 tax years, but such bills were not furnished to Kawasaki by either the City or Hudson View; and
WHEREAS, from the date of its purchase of the Property in 2013 until February 15, 2024, Kawasaki did not receive any notices from the City with respect to the imposition or payment of real property taxes, including sewer taxes, or any interest or penalties thereon; and
WHEREAS, on February 15, 2024 Kawasaki received from the City notices of outstanding real property taxes and bills for the 2022/2023 and 2023/2024 City tax years, and 2023 County tax year, including interest on the taxes previously unpaid with respect to the Property; and
WHEREAS, on June 6 and June 13, 2024, the City issued to Kawasaki corrected notices that the City was removing the Property’s exemption from ad valorem real property taxation, which removal was subsequently challenged by Kawasaki by the filing of tax grievances that were denied by the City’s Board of Assessment Review; and
WHEREAS, Kawasaki has appealed such denial by the filing of petitions pursuant to Article 7 of the Real Property Tax Law of New York (the “RPTL”) with the New York State Supreme Court, Westchester County; and
WHEREAS, Kawasaki has also commenced a proceeding under Article 78 of the Civil Practice Law and Rules of the State of New York seeking the nullification of the full tax amounts and interest and penalties with respect to the Property (the “Article 78 Proceeding”); and
WHEREAS, Kawasaki has requested that the City consent to the cancellation of any and all interest and penalties with respect to all delinquent City and Westchester County real property taxes and sewer taxes with respect to the Property; and
WHEREAS, Kawasaki has agreed to voluntarily terminate the Article 78 Proceeding and to pay to the City the full amount of delinquent City and Westchester County real property taxes and sewer taxes with respect to the Property for the 2022/2023 and 2023/2024 City tax years and 2023 and 2024 County tax years, provided the City consents to the cancellation, in full, of all interest and penalties that have accrued thereon to date; and
WHEREAS, the aforementioned payments of City and County taxes shall have no bearing on the Article 7 petitions, which shall remain active; and
WHEREAS, Section 1182 of the RPTL authorizes a municipal corporation such as the City, following the conduct of a public hearing, to consent to the cancellation, in whole or in part, of any interest, penalties or other charges imposed by law to which such municipal corporation shall be lawfully entitled; and
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WHEREAS, the City Council has given due consideration to the facts and circumstances giving rise to the requested cancellation as hereinbefore set forth, including such matters as were addressed at the aforementioned public hearing.
NOW, THEREFORE, BE IT RESOLVED, by the City Council as follows:
Section 1. The City Council hereby determines that it is and will be in the best interests of the City to cancel in their entireties any and all interest, penalties and other charges due and payable as of the date hereof with respect to the aforementioned delinquent real property taxes, including sewer taxes, on the Property.
Section 2. The Department of Finance and Management Services of the City (the “Finance Department”), acting by and through the Finance Commissioner or his designee(s), is hereby authorized, upon receipt of payment in full by Kawasaki of all delinquent City and Westchester County real property taxes and sewer taxes with respect to the Property, to cancel, and waive payment of, any and all accrued interest, penalties and other charges with respect to such delinquent taxes, whereby Kawasaki shall immediately withdraw and/or discontinue said Article 78 Proceeding with prejudice.
Section 3. The Finance Department, acting by and through the Finance Commissioner or his designee(s), is hereby authorized to take such further action as deemed necessary or appropriate to carry out the terms of this resolution.
Section 4. This resolution shall take effect immediately.