Camp Combe's Tax Problem
According to records at Putnam County's Department of Finance, the owner of Camp Combe is delinquent on the property taxes it owes the town, the school district and the county to the tune of $212,811.23. As a result, there are liens on that property.
In theory, the camp shouldn't owe any taxes because the YMCA that owns Camp Combe is a nonprofit with federal tax-exempt status. However, if an organization doesn't file the proper paperwork, its properties are assessed for the tax roll. And it appears that is what happened for not just one but two years on the two lots that make up the YMCA's property on Peekskill Hollow Road. As a result, included in its liability is $24,437.62 in interest.
Cynthia Delfino Birdsall, the president and CEO of the YMCA of Central and Northern Westchester, did not respond to requests for comment, nor did Bonnie Fogarty, the executive director. Though it may be unrelated, Delfino Birdsall's compensation was reduced in 2024 by $25,000, to $285,408.
The YMCA appears to have fixed its record-keeping problem going forward because online records indicate it is no longer on the town's property tax roll. But that doesn't address the $212,811 in back taxes the county's website shows it is still owed as of June 3rd.
It is Putnam County that takes the hit when a local property owner fails to pay property taxes. That's because after a certain number of months, the county makes the town and the school district whole for any taxes that remain unpaid and assumes the responsibility for collecting on them. Properties with liens that last more than two years are typically moved into the county's foreclosure process.
As a result of that arrangement, the unexpected addition of the YMCA to the town's and school district's tax rolls means that the burden on the rest of the town's taxpayers was reduced in those two years.
While it may be obvious that the YMCA should never have been on the tax roll and public officials are sorry to see the popular nonprofit hurt by this situation, a local assessor does not have the authority to simply disregard a tax obligation when a property owner makes a mistake. The YMCA would have received the normal notices of its tax bill, as well as information about the appeals process. Though there is no certainty an appeal would have been successful, there is no evidence that any grievances were filed.
The YMCA recently approached Putnam Valley's Planning Board seeking a variety of variances and permits to allow Camp Combe to host programs throughout the year that would allow it to generate more revenue beyond that of its summer camp. However, according to the Town Code, "No building permit shall be issued or be renewed, nor shall an amended building permit be issued, unless all real property taxes have been paid with respect to the parcel for which the building permit, permit renewal, or amended permit is sought."
Perhaps that will give the YMCA an even greater incentive to settle this unusual tax situation. After all, the organization had $9.8 million in net assets at the end of 2024, the most recent year for which public records are available. The county does offer a delinquent tax payment plan, but if no action is taken the properties could end up in foreclosure by next year.
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