[Amended 5-26-1964 by L.L. No. 23-1964; 9-22-1970 by L.L. No. 11-1970. Readopted with amendments 12-8-1970 by L.L. No. 18-1970[2]; amended 8-28-1995 by L.L. No. 11-1995[3]]
[1]
Editor's Note: Former Art. XVIII, Office of Licensing, added 7-12-1994 by L.L. No. 10-1994, was repealed 8-28-1995 by L.L. No. 11-1995. Said local law was approved at referendum on 11-7-1995.
[2]
Editor's Note: Local Law No. 18 also provides that the payment of all city taxes on real estate for the fiscal year commencing January 1, 1971, and ending June 30, 1971, shall be due in two equal installments on February 1 and April 1.
[3]
Editor's Note: This local law, which was approved at a mandatory referendum on 11-7-1995, provided for the renumbering of former Art. VIII, Assessment and Collection of Taxes, as Art. XVIII. This local law also provided that all references to "City Manager" shall be changed to "Mayor."
[Amended 8-24-1984 by L.L. No. 10-1984; 11-27-1984 by L.L. No. 13-1984[1]; 11-4-2008 by L.L. No. 10-2008]
There is hereby created a Bureau of Assessment within the Department of Finance and Management Services, which shall have all the powers conferred by Chapter 959 of the Laws of New York, 1958, as amended, and by this Article VIII, pertaining to the assessment of real property within the City of Yonkers. It shall perform the duties and obligations imposed upon it by such laws or any applicable law in effect at the time of the enactment of this local law and hereafter. The head of the Bureau of Assessment shall be the City Assessor, who shall be appointed by the Mayor for a term of six (6) years, commencing September 1, 1984, and any vacancy occurring other than by expiration of term shall be filled for the unexpired term in the same manner as the original appointment. The City Assessor shall be a person with training and experience in the assessment of real property and shall have such qualifications as found in Article 15-A of the Real Property Tax Law of the State of New York. In case of absence or disability of the City Assessor, or a vacancy in the office of the City Assessor, the Mayor shall act as the City Assessor.
[1]
Editor's Note: Sections 2 and 3 of this local law provided as follows:
" Section 2. All functions heretofore performed and/or required to be performed by the Department of Assessment and Taxation shall hereafter be performed by the Department of Assessment.
"Section 3. Wherever in any resolution, ordinance, local law, statute, rule or regulation heretofore or hereafter promulgated or enacted by a political body or agency, applicable to the City of Yonkers, the phrase "Department of Assessment and Taxation" appears it shall be read and deemed to read, in the City of Yonkers, the Department of Assessment."
[Amended 9-15-1971 by L.L. No. 16-1971; 10-12-1976 by L.L. No. 4-1976; 9-27-1977 by L.L. No. 9-1977; 10-8-1985 by L.L. No. 14-1985; 10-14-1986 by L.L. No. 6-1986; 1-8-1991 by L.L. No. 1-1991; 11-9-1994 by L.L. No. 11-1994; 6-25-1996 by L.L. No. 3-1996; 9-10-1996 by L.L. No. 11-1996; 11-4-2008 by L.L. No. 10-2008; 10-28-2014 by L.L. No. 15-2014]
The City Assessor shall assess, in the manner prescribed by law, all real property in said city not exempt by law from taxation, upon a general assessment roll, and shall complete the assessment roll on or before the first day of November in each year. October 15th of each year shall be the taxable status date in the City of Yonkers for the purpose of real estate property taxation. The July 1st prior to the publication of the final assessment roll shall be the valuation date. Upon such assessment roll, the assessed value of such real property shall be set down in accordance with the Real Property Tax Law and those applicable regulations of the State of New York.
The City Assessor shall assess, in the manner prescribed by law, all real property in said city not exempt by law from taxation, upon a general assessment roll, and shall complete the assessment roll on or before the first day of November in each year. October 15th of each year shall be the taxable status date in the City of Yonkers for the purpose of real estate property taxation. Upon such assessment roll, the assessed value of such real property shall be set down in accordance with the Real Property Tax Law and those applicable regulations of the State of New York.
All exemptions from taxation filed on or before October 15th of each year, the taxable status date, shall be entered in the appropriate column of the assessment roll and proper consideration given thereto. No additions to, changes in or exemptions from the taxable value of said real property shall be made after the date of taxable status, unless otherwise provided by law or except as hereinafter provided. Upon the completion of the assessment roll, the City Assessor shall, on the first day of November in each and every year, deposit in his or her office and shall publish once in the official newspaper or newspapers of the City of Yonkers a notice stating that he or she has completed the assessment roll and has deposited it in his or her office where he or she will be in attendance with such assessment roll and where it may be examined by any person from the first day of November and each and every day thereafter, except Saturdays, Sundays and holidays, until November 15, between the hours of 8:30 a.m. and 4:30 p.m. except that on the final day, the roll may be examined until 8:00 p.m. Said notice shall also state the dates, hours and place when and where the Board of Assessment Review shall meet, as hereinafter provided, to hear complaints in relation to the assessment of real property. During such time an application may be made by any person or corporation claiming to be aggrieved by the assessed valuation of any such real property to have the same corrected, which application shall be in writing, stating the objection thereto, and shall be verified by the complainant or his, her or its duly authorized agent. All such complaints must be filed with the Assessor between November 1st and November 15th of each year. The Assessor shall transmit to the Board of Assessment Review no later than the date of hearing all complaints filed with him or her.
The Board of Assessment Review is hereby constituted and shall consist of five (5) members with knowledge of property values in the city, appointed by the City Council, four (4) of whom shall not be officers or employees of the city, while one (1) shall be the Commissioner of Finance. Of the two (2) additional members appointed pursuant to this local law, one (1) shall be appointed to a term expiring December 31, 1978, and the other for a term expiring December 31, 1979. Upon the expiration of such terms, the terms of office of their successors shall be five (5) years. Vacancies occurring otherwise than by expiration of terms shall be filled by the City Council for the unexpired term. Three (3) members of said Board shall constitute a quorum, but a majority vote of the entire Board shall be necessary to act. The Board of Assessment Review shall meet and convene on the last Monday in January to the third Friday in February of each year, exclusive of Saturdays, Sundays and holidays, and not exceeding fifteen (15) business days, between the hours of 8:30 a.m. and 4:30 p.m., and at such other hours as the Board may fix, except that the Board must meet between the hours of 6:00 p.m. and 8:00 p.m. on the final day of hearing to hear all such applications to correct assessments. All supporting documentation must be submitted by December 15.
Unless otherwise agreed upon by the Board, the Board shall meet in the Assessor's office. It shall be the duty of the Assessor to attend all hearings and meetings of the Board, and he or she shall have the right to be heard on any complaint. The Board or a majority thereof shall prepare a verified statement showing changes, if any, made in assessments, and such statement shall be delivered to the Assessor not later than the second day of April. At any time prior to the second day of April, upon giving three (3) days' personal notice to the party in interest and upon giving such party in interest an opportunity to be heard, the City Assessor may add to the assessment roll any real property that may have been omitted from the assessment roll and may increase the assessed valuation of any real property therein. When finally completed, an oath substantially in the following form must be written or printed on or attached to the assessment roll and subscribed and sworn to by the City Assessor before an officer authorized to administer oaths, namely:
"I the undersigned, being the City Assessor, do depose and swear that to the best of my knowledge and belief, I have set forth in the foregoing assessment roll all the real property situated in the assessing unit in which I am Assessor, and, with the exception of changes made by a Board of Review and special franchises assessed by the State Board, I have estimated that value of such real property at the sums which I have decided to be the full value thereof."
After being sworn to as aforesaid, the certified assessment roll must, on or before the 10th day of April in each year, be delivered to the City Assessor's Office, where it shall remain available for public inspection up to and including the 15th day of April of each year. The audit of said assessment roll shall be completed on or before the 15th day of April in each year, and the City Assessor shall file with the New York State Board of Equalization and Assessment all statistical data required by that Board for the purpose of the establishment by said Board of the state equalization rate, on or before the 15th day of April of each year. The City Clerk shall, under the direction of the City Council, correct all manifest errors in the description or valuation of property on the assessment roll and shall certify and deliver a copy of the roll to the County Board of Legislators of the County of Westchester. The County Tax Commission shall equalize the assessment rolls of the several cities and towns in the County of Westchester. The County Tax Commissioner shall equalize the assessment rolls of the several cities and towns in the County of Westchester as provided by law. The County Board of Legislators of the County of Westchester, after receiving a certified copy of said assessment roll shall, by resolution, declare and direct the amount of county taxes, special levies and special assessments to be levied in the City of Yonkers for state and county purposes, inclusive of any district taxes, and a copy of such resolution, certified by the Chairman of the County Board of Legislators and attested by the County Seal of said county, shall forthwith be filed with the City Clerk. On or before the 25th day of May of each year, not less than sixty percent (60%) of the amount of taxes directed by the County Board of Legislators to be levied in the city for state and county purposes, shall be paid by the city, and the balance of such taxes shall be paid on or before the 15th day of December of each year, and such payments shall be made to the County Treasurer or be deposited to his or her order in such bank in the City of Yonkers as he or she may direct.
[Amended 11-4-2008 by L.L. No. 10-2008]
A. 
City tax. Immediately after the adoption of the annual estimate, the City Council shall cause the amount of the city tax budget to be apportioned and extended by the City Clerk opposite the several valuations of real property appearing in the assessment rolls. When such apportionment and extension is completed, such assessment rolls shall constitute the city tax roll, and the City Council shall confirm the same and levy and assess the taxes contained therein. The City Clerk shall enter on the minutes of the City Council the date, hour and minute of such confirmation; and from the time of such confirmation the taxes embraced in such roll shall be a lien on the real property against which the same are levied superior to all other liens and encumbrances. After the confirmation of the tax roll, there shall be annexed to it a warrant signed by the Mayor, or by a majority of the members of the City Council, under the seal of the city commanding the Commissioner of Finance to collect the taxes set forth therein; and it shall thereupon be delivered by the City Clerk to the Commissioner of Finance.
B. 
County tax. As soon as possible following the receipt of the said resolution of the Westchester County Board of Legislators, the City Council shall cause the amount set forth therein for county, state and district taxes to be apportioned and extended by the City Clerk opposite the several valuations of real property appearing in the assessment rolls. When such apportionment and extension is completed, such assessment rolls shall constitute the county tax roll and the City Council shall confirm the same and levy and assess the taxes contained therein. The City Clerk shall enter on the minutes of the City Council the date, hour and minute of such confirmation; and from the time of such confirmation the taxes embraced in such roll shall be a lien on the real property against which the same are levied superior to all other liens and encumbrances. After the confirmation of the tax roll there shall be annexed to it a warrant signed by the Mayor, or by a majority of the members of the City Council, under the seal of the city commanding the Commissioner of Finance to collect the taxes set forth therein; and it shall thereupon be delivered by the City Clerk to the Commissioner of Finance.
[Amended 5-13-1980 by L.L. No. 3-1980 ; 11-4-2008 by L.L. No. 10-2008; 2-25-2014 by L.L. No. 2-2014]
Water rents, water-frontage taxes, sewer rents or charges, charges for making repairs to water-service pipes, expenses of repairing, grading and removal of snow and ice from sidewalks, and special assessments owed to the Yonkers South Downtown/Waterfront Business Improvement District and the Yonkers South Broadway Business Improvement District which shall remain unpaid for thirty (30) days after the same shall have become due and payable shall draw interest at the rate of fifteen per centum (15%) per annum until paid or inserted in the city tax roll. After having been inserted in the annual city tax roll against real property, they become part of the annual city tax upon the respective lots or parcels of land against which such items are charged, and the whole thereof becomes one (1) tax and must be collected as such, except that the Commissioner of Finance may in his or her discretion receive the annual tax upon the lot or parcel of land without some or all of the amounts added thereto.
The City Council may correct, cancel or remit any tax believed by it to have been erroneously assessed, and may remit, cancel or adjust the interest or penalty on any such tax but it shall have no power to alter any valuations made by the City Assessor.
[Amended 11-4-2008 by L.L. No. 10-2008]
Upon receiving the county tax roll and the city tax roll, respectively, the Commissioner of Finance shall immediately cause notice to be published in the official daily newspaper of the city for five (5) consecutive days, Sundays and holidays excluded, that said tax roll has been delivered to him or her and that all taxes are due and payable at his or her office.
[Amended 12-14-1971 by L.L. No. 1-1972; 1-27-1976 by L.L. No. 1-1976; 4-27-1976 by L.L. No. 2-1976; 5-13-1980 by L.L. No. 2-1980]
A. 
City taxes. All city taxes upon real estate for each fiscal year shall be due and payable when such taxes shall have become a lien, or in equal installments on July 6, October 6 and January 6, respectively, when such dates occur after the lien date, without any additional charge, percentage or penalty; provided, however, that in no event shall any additional charge, percentage or penalty be added to any taxes for any such fiscal year paid within thirty (30) days after such taxes shall have become a lien. To all taxes or installments thereof paid after the last date provided herein upon which such taxes or installments may be paid without any additional charge, percentage or penalty, interest shall be added at the rate of fifteen per centum (15%) per annum, computed from the date such taxes shall have become a lien to the date of the payment thereof; provided, however, that if such taxes in any such fiscal year shall have become a lien prior to the beginning of such fiscal year, the interest upon such taxes shall be computed from the beginning of such fiscal year to the date of payment of such taxes.
B. 
Payment of certain city taxes. Notwithstanding any other provisions contained in this section, any installment of city taxes upon real estate or any portion of such installment for the fiscal year beginning July 1, 1976, whether or not fixed or assessed, which is or will become due and payable, may be paid on any date prior to July 6, 1976, October 6, 1976, or January 6, 1977, pursuant to Subsection A of this section, provided that all prior installments shall have been paid or shall be paid at the same time; and upon such prepayment, a discount shall be allowed thereon from the date of such prepayment to and including the last day on which such taxes may, under Subsection A of this section, be paid without any additional charge, percentage or penalty, such discount to be at the rate of eight per centum (8%) per annum for taxpayers who have paid, prior to April 1, 1976, the last quarterly tax installment for the fiscal year beginning July 1, 1975, and seven and one-half per centum (7 1/2%) per annum for all other taxpayers, and a receipt shall be furnished to the extent of such prepayment and the discount thereon. If, at the time of such prepayment of the first such installment, such taxes shall not have become a lien, the receipt for such prepayment of such installment shall reflect a discount computed from the date of such prepayment to and including July 6, 1976. If, when the taxes so prepaid shall have become a lien, it appears that such installment could have been paid without any additional charge, percentage or penalty on a date which is later than July 6, 1976, then an additional discount at the same rate shall be allowed on such prepayment, computed from July 6, 1976, to and including such later date, and upon the request of the taxpayer a receipt shall be furnished for the amount of such additional discount, which shall be deducted from any remaining balance of such installment or, if such installment shall be fully paid, from the next installment remaining unpaid. Upon such prepayment any installment of city taxes upon real estate or any portion of such installment for which prepayment shall be made shall be deemed due and payable and shall be satisfied and extinguished to the extent of the amount prepaid plus the discount provided for herein. As used in this subsection and in Subsection A of this section, the words "city taxes upon real estate," in the case of utility companies, also includes special franchise taxes.
C. 
County taxes. All county taxes on real estate for each calendar year shall be paid in one (1) installment on or before April 6, without any additional charge, percentage or penalty; provided, however, that in no event shall any additional charge, percentage or penalty be added to any taxes for any such calendar year paid within thirty (30) days after such taxes shall have become a lien. To all taxes or installment thereof paid after the last date provided herein upon which such taxes or installment may be paid without any additional charge, percentage or penalty, interest shall be added at the rate of fifteen per centum (15%) per annum, computed from the date when such taxes shall have become a lien to the date of the payment thereof; provided, however, that if such taxes in any calendar year shall have become a lien prior to the beginning of such calendar year, the interest upon such taxes shall be computed from the beginning of such calendar year to the date of the payment of such taxes.
[1]
Editor's Note: This section was amended 8-11-1999 by L.L. No. 6-1999 to make the second payment of real property taxes due 30 days after the first payment is due for the year 1999 only. This section was subsequently amended 10-9-2001 by L.L. No. 12-2001 to make the second payment of real property taxes due 15 days after the first payment is due for the year 2001 only.
In any action or proceeding to which the City of Yonkers, or any of its officers, is a party, and in which it is claimed that taxes, local assessments, water rents or sewer rents heretofore or hereafter taxed, assessed or charged are due or owing the city, or in which it is sought to collect the same, the statute of limitations is not a bar or defense to the right of the city or its officers to recover or offset such taxes, assessments or water rents.
All taxes, local assessments, water rents, sewer rents and expenses of repairing and removal of snow and ice from sidewalks heretofore or hereafter levied and assessed by the City of Yonkers, or by its officers, together with interest, fees and penalties, are and shall be valid and effectual, notwithstanding any irregularity, omission, defect or error not actually fraudulent with respect thereto; and all proceedings for the collection of the same are and shall be valid and effectual, notwithstanding any such irregularity, omission, defect or error.
[Added 7-6-1993 by L.L. No. 9-1993]
A. 
Definition.
"Income producing property" defined. As used in this section, the term "income producing property" means real property owned for the purpose of securing an income from the property itself but shall not include residential property containing three or fewer dwelling units or property classified in Class One as defined in Article 18 of the Real Property Tax Law.
B. 
Filing requirements for Income and Expense Statements. Where real property is income producing property, the owner shall be required to submit annually to the City Assessor, not later than the first day of August, 1996, for those statements due in 1996 and not later than the first day in May in all succeeding years, a statement of all income derived from and all expenses attributed to the operation of such property as follows:
1. 
Where the owner's books and records reflecting operation of the property are maintained on a calendar year basis, the statement shall be the calendar year preceding the date of the statement shall be filed.
2. 
Where the owner's books and records reflecting the operation of the property are maintained on a fiscal year basis for federal income tax purposes, the statement shall be for the last fiscal year concluded as of the first day of January preceding the date the statement shall be filed.
3. 
Notwithstanding the provisions of paragraphs one and two of this section, where the owner of the real property has not operated the property and is without knowledge of the income and expense of the property for a consecutive twelve-month period concluded as of the first day of January preceding the date the statement shall be filed, then the statement shall be for the period of the ownership.
4. 
The City Assessor may, for good cause shown, extend the time for filing an income and expense statement by a period not to exceed thirty days.
C. 
Declaration. Such statements shall contain the following declaration: "I certify that all information contained in this statement is true and correct to the best of my knowledge and belief. I understand that the willful making of any false statement of material fact herein will subject me to the provisions of law relevant to the making and filing a false instruments and will render this statement null and void."
D. 
Forms. The form on which such statement shall be submitted shall be prepared by the City Assessor, and copies of such form shall be made available at the Department of Assessment in the City of Yonkers.
E. 
Failure to file statement; penalties; enforcement procedures.
1. 
In the event that an owner of income-producing property fails to file an income and expense statement within the time prescribed in Subsection B of this section (including any extension of time for filing), the Board of Assessment Review shall deny any complaint in relation to the assessment of such property by such owner.
2. 
In the event that an owner of income-producing property fails to file an income and expense statement within the time prescribed in subsection B of this section (determined with regard to any extension of time for filing), such owner shall be subject to a penalty in an amount not to exceed three percent of the assessed value of such income-producing property determined for the current fiscal year. The penalties prescribed in this paragraph shall be determined by the City Assessor after notice and an opportunity to be heard.
3. 
In the event an income and expense statement required under the provisions of this section has not been timely filed, the City Assessor may compel by subpoena the production of the books and records of the owner relevant to the income and expense of the property and may also make application to any court of competent jurisdiction for an order compelling the owner to furnish the required income and expense statement and the books and records to the income and expenses of the property. In the event such an order is issued, the City Assessor shall be entitled to recover from the owner all costs and expenses, including attorney's fees, incurred by the City in connection with the proceeding to obtain and enforce the order.
F. 
Disclosure of information; penalties.
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the City Assessor or any official or employee of the City, any member of the Board of Assessment Review, any person engaged or retained by the city, the assessor, or the Board of Assessment Review on an independent contract basis or any person who, pursuant to this section, is permitted to inspect any income and expense statement or to whom a copy, an abstract or a portion of any such statement is furnished to divulge or make known any manner the amount of income and/or expense or any particulars set forth or disclosed in any such statement required under this section.
The officers charged with custody of such statements shall not be required to produce any income and expense statement or evidence of anything contained in said statement or evidence of any contained in said statement if any action or proceeding in any court, except on behalf of the City or the City Assessor. Nothing herein shall be construed to prohibit the delivery to an owner or his or her duly authorized representative of a certified copy of any statement filed by such owner pursuant to this section or to prohibit the publication of the statistics so classified as to prevent the identification of particular statements and the items thereof delivery of a copy to a legal representative or other professional retained by the city or the Board of Assessment Review retained with respect to a proceeding to review the assessment of the property at issue for use solely with respect to the review of said assessment and for no other purpose. Any violation of the provisions of this section shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an officer or employee of the city or a member of the Board of Assessment Review, the offender shall be dismissed from office.
G. 
Rules and regulations. The City Assessor shall be authorized to promulgate rules and regulations necessary to effectuate the purposes of this Section subject to approval and modification by the City Council.
H. 
Severability. The provisions of this section shall be severable, and if any phase, clause, sentence, paragraph or subsection of this section or the applicability there to any person or circumstance shall be held invalid, the remainder of this Section and the application thereof shall not be affected thereby.