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

Property tax relief for Operation Warm Hearts

The law lets the Cattaraugus County assessor accept a late nonprofit property tax exemption application from OWH Properties, Inc. (Operation Warm Hearts). It applies to the 2025–2026 assessment roll for all 2025–2026 school taxes and all 2025 general taxes. The parcels are 908 North 4th Street (section 94.049, block 1, parcel 70) and 920 North 4th Street (section 94.049, block 1, parcel 73) in Olean. The application is reviewed as if it was filed by the taxable status date. If the assessor finds it qualifies, and the Olean city legislature approves, the assessor can correct the roll. If the exemption is granted, local officials may refund taxes already paid and cancel any unpaid taxes, fines, penalties, liens, or interest for that roll.