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

◆ The sponsor's argument

Why George Borrello says this is needed

Operation Warm Hearts is a charitable nonprofit organization founded in 2020 and organized exclusively for exempt purposes pursuant to Section 501(c)(3) of the Internal Revenue Code. The organization provides essen- tial clothing, infant supplies, and related necessities to children and families in Cattaraugus County and the Bolivar and Richburg School District in Allegany County, serving children from infancy through age 18, or 21 if enrolled in special education services. Operation Warm Hearts operates a community storefront designed to provide children and families with access to basic necessities in a dignified and supportive environment. The organization holds a valid Exempt Organization Certificate and otherwise meets all statutory requirements for real property tax exemption. Following the acquisition of properties located at 908 and 920 Fourth Street North in the City of Olean, a lapse in communication prevented the timely continuation of the tax exemption previously associated with the properties. As a result, tax bills were issued despite the organiza- tion's nonprofit status. While exemption applications for the upcoming tax year have since been submitted, current law does not permit retroac- tive acceptance of those filings. This legislation authorizes the assessor to accept a real property tax exemption application from Operation Warm Hearts for the applicable tax year and permits reimbursement of taxes paid and exemption from any further taxes due prior to the next tax year. This relief is narrowly tailored, reflects the organization's clear eligibility, and ensures charitable resources remain directed toward serving vulnerable children and families.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.