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

Summary

The bill lets the city of Olean’s assessor accept an application from OWH Properties, Inc. (Operation Warm Hearts) to exempt two specific parcels from the 2025‑2026 school and general property taxes. If the application is approved, the assessor can adjust the tax roll and the city may refund any taxes already paid. This measure is intended to provide tax relief to the nonprofit organization for the designated properties.

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