Olean can review a late tax exemption application for two properties

Olean’s assessor may accept Operation Warm Hearts’ late application and review it as though it arrived by the filing deadline. The application covers OWH Properties, Inc. (Operation Warm Hearts) properties at 908 and 920 North 4th Street in Olean. To correct the tax records, the assessor must find that the organization would have qualified for the exemption if it had applied on time. Olean’s city legislature must approve any correction. The law takes effect immediately. The application concerns the 2025–2026 assessment roll, the official property tax list for that period.

The responsible local governing body or tax department may refund taxes already paid and cancel unpaid taxes and related charges. Relief covers the two properties’ 2025 general taxes and 2025–2026 school taxes. Officials may also cancel unpaid fines, penalties, liens, and interest tied to those taxes. The exemption must be granted, and Operation Warm Hearts must have paid some taxes covered by the assessment roll. Local officials decide whether to provide this relief; it is not automatic.