S 9820: Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.
The assessor of the city of olean is authorized to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for the 2025-2026 assessment roll for all school taxes and all general taxes for two parcels of land. If the application is accepted, it will be reviewed as if it had been received on or before the taxable status date for the roll. If the organization is deemed eligible for the exemption, the assessor may make the necessary corrections to the subject roll with approval from the city of olean legislature. If the exemption is granted, the organization may be eligible for a refund of any taxes paid and the cancellation of outstanding taxes, fines, penalties, liens, or interest. The exemption will take effect immediately.
- What is the current status of S 9820?
- As of August 22, 2026, S 9820 is recorded as "Chaptered/Signed": it has been signed by the Governor and chaptered into law. The last recorded action, on August 21, 2026, was "SIGNED CHAP.261".
- Did S 9820 pass?
- Yes. S 9820 passed both houses and was signed into law (last action August 21, 2026). New York laws take effect on the date written into the bill, often immediately on signing or a set number of days afterward.
- Who wrote S 9820, and where is it now?
- S 9820 was authored by Sen. George Borrello.
| Aug. 21, 2026 | SIGNED CHAP.261 |
| Aug. 14, 2026 | DELIVERED TO GOVERNOR |
| Jun. 05, 2026 | returned to senate |
| Jun. 05, 2026 | passed assembly |
| Jun. 05, 2026 | ordered to third reading rules cal.594 |
STATE OF NEW YORK ________________________________________________________________________ 9820 IN SENATE April 7, 2026 ___________ Introduced by Sen. BORRELLO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the county of Cattaraugus is hereby authorized to accept 3 from OWH Properties, Inc. (Operation Warm Hearts) an application for 4 exemption from real property taxes pursuant to section 420-a of the real 5 property tax law with respect to the 2025-2026 assessment roll for all 6 of the 2025-2026 school taxes and all of the 2025 general taxes for the 7 parcels conveyed to such organization located at 908 North 4th Street, 8 city of Olean, county of Cattaraugus, and 920 North 4th Street, city of 9 Olean, county of Cattaraugus, otherwise known as Cattaraugus county 10 parcel ID map section 94.049 block 1 parcel 70 and section 94.049 block 11 1 parcel 73. If accepted, the application shall be reviewed as if it had 12 been received on or before the taxable status date established for such 13 roll. 14 If satisfied that such organization would otherwise be entitled to 15 such exemption if such organization had filed an application for 16 exemption by the appropriate taxable status date, the assessor, upon 17 approval by the city of Olean legislature, may make appropriate 18 correction to the subject roll. If such exemption is granted and such 19 organization, therefore, shall have paid any tax with respect to the 20 subject roll, the applicable governing body or tax department may, in 21 its sole discretion, provide for the refund of those taxes paid and 22 cancel those taxes, fines, penalties, liens or interest remaining 23 unpaid. 24 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14487-01-6