[Amended 8-24-1984 by L.L. No. 10-1984; 11-27-1984 by L.L. No.
13-1984; 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.
[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.
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.
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"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.
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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.
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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.
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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.
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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.
