Bill Text: NY A01475 | 2017-2018 | General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Authorizes municipalities in the county of Rockland to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2018-06-20 - reported referred to rules [A01475 Detail]
Download: New_York-2017-A01475-Amended.html
Bill Title: Authorizes municipalities in the county of Rockland to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2018-06-20 - reported referred to rules [A01475 Detail]
Download: New_York-2017-A01475-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 1475--A 2017-2018 Regular Sessions IN ASSEMBLY January 12, 2017 ___________ Introduced by M. of A. ZEBROWSKI, SKOUFIS -- read once and referred to the Committee on Real Property Taxation -- recommitted to the Commit- tee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to authorizing the inclusion in the tax levy of certain fines imposed by munici- palities in the county of Rockland The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The real property tax law is amended by adding a new 2 section 903 to read as follows: 3 § 903. Authorizing inclusion in the tax levy of certain fines imposed 4 by municipalities in the county of Rockland. 1. Notwithstanding any 5 provision of law to the contrary, municipalities in the county of Rock- 6 land, acting by and through their governing bodies, may enact local 7 laws, ordinances or resolutions providing that finally adjudicated fines 8 imposed upon real property, other than a property serving as the primary 9 residence of one or more of the owners thereof, for building code and 10 fire code violations shall be deemed to be delinquent taxes in accord- 11 ance with the provisions of this section. No such law, ordinance or 12 resolution shall be deemed to take effect until it shall have been filed 13 with the clerk of the municipalities in the county of Rockland and the 14 appropriate collecting officer. 15 2. Such local laws, ordinances and resolutions shall establish a 16 procedure for the judicial determination and adjudication of the under- 17 lying circumstances relating to the building code or fire code 18 violation, and the fine to be imposed if the court finds that such a 19 violation occurred. Furthermore, a real property owner who after being 20 adjudged to have committed a violation shall have the right to appeal 21 such judgment. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01991-02-8A. 1475--A 2 1 3. Such local laws, ordinances or resolutions enacted pursuant to this 2 section shall provide that each affected property owner shall be 3 provided, by municipalities in the county of Rockland, with not less 4 than ten days written notice prior to the occurrence of any action by 5 the municipal corporation pursuant to the provisions of this section. 6 Every such notice shall inform the real property owner that a real prop- 7 erty tax lien may be imposed if the fine remains unpaid. 8 4. Municipalities in the county of Rockland may, not less than one 9 year after the final adjudication and exhaustion of all appeals relating 10 to the imposition of a fine for a building code or fire code violation, 11 declare such fine and any expenses incurred in adjudicating such fine to 12 be unpaid real property taxes on the subject property, and include such 13 fine on the tax roll of unpaid taxes delivered to the collecting offi- 14 cer. 15 § 2. Section 936 of the real property tax law, as amended by chapter 16 237 of the laws of 1995, subdivision 1 as amended by chapter 355 of the 17 laws of 1997, is amended to read as follows: 18 § 936. Return of unpaid delinquent taxes. 1. Upon the expiration of 19 his or her warrant, each collecting officer shall make and deliver to 20 the county treasurer an account, subscribed and affirmed by him or her 21 as true under the penalties of perjury, of all taxes listed on the tax 22 roll which remain unpaid including any fines deemed to be unpaid taxes 23 pursuant to section nine hundred three of this article, except that such 24 collecting officer shall not include in such account the amount of the 25 installments of taxes returned unpaid pursuant to [section nine hundred26twenty-eight-b or] subdivision one of section nine hundred seventy-six 27 of this [chapter] article. The county treasurer shall, if satisfied that 28 such account is correct, credit him with the amount of such unpaid 29 delinquent taxes. Such return shall be endorsed upon or attached to the 30 tax roll. 31 2. In making the return of unpaid taxes and fines deemed to be unpaid 32 taxes, the collecting officer shall add five per centum to the amount of 33 each tax as levied. In the event that the collecting officer fails to do 34 so, the county treasurer shall make such addition. In a county in which 35 there is a local law in effect pursuant to [section nine hundred twen-36ty-eight-b or] section nine hundred seventy-two of this [chapter] arti- 37 cle providing for the collection of taxes in installments, the five per 38 centum provided by this subdivision shall not be added to the taxes 39 which a real property owner has elected to pay in installments pursuant 40 to [section nine hundred twenty-eight-b or] section nine hundred seven- 41 ty-five of this [chapter] article. Such five per centum shall be added 42 by the county treasurer to the amount of such taxes as shall have 43 remained unpaid after the date upon which the last installment was due 44 as provided in such local law. The amount of such added per centum shall 45 thereafter be deemed part of the amount of the unpaid tax. 46 § 3. Subdivision 2 of section 1102 of the real property tax law, as 47 amended by chapter 532 of the laws of 1994, is amended to read as 48 follows: 49 2. "Delinquent tax" means an unpaid tax, unpaid fines that are deemed 50 to be unpaid taxes pursuant to section nine hundred three of this chap- 51 ter, special ad valorem levy, special assessment or other charge imposed 52 upon real property by or on behalf of a municipal corporation or special 53 district, plus all applicable charges, relating to any parcel which is 54 included in the return of unpaid delinquent taxes prepared pursuant to 55 section nine hundred thirty-six of this chapter or such other general, 56 special, or local law as may be applicable. In no event, however, shallA. 1475--A 3 1 "delinquent tax" include any unpaid tax or other charge against lands 2 owned by the state. 3 § 4. This act shall take effect on the first of January next succeed- 4 ing the date on which it shall have become a law.
