Bill Text: NY A04403 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to the redemption of real property subject to a delinquent tax lien.

Spectrum: Slight Partisan Bill (Democrat 16-9)

Status: (Introduced) 2019-04-09 - reported referred to ways and means [A04403 Detail]

Download: New_York-2019-A04403-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          4403
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 4, 2019
                                       ___________
        Introduced  by M. of A. McDONALD, FAHY, GOTTFRIED, OTIS, RAIA, DiPIETRO,
          PEOPLES-STOKES, WOERNER, GUNTHER, PALMESANO, STECK, FRIEND, MORINELLO,
          WALLACE, HAWLEY -- Multi-Sponsored by -- M. of A. COOK, CROUCH, RAMOS,
          SCHIMMINGER -- read once and referred to the Committee on Real Proper-
          ty Taxation
        AN ACT to amend the real property tax law, in relation to the redemption
          of real property subject to a delinquent tax lien
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision 2 of section 1110 of the real property tax law,
     2  as  amended  by  chapter  532 of the laws of 1994, is amended to read as
     3  follows:
     4    2. The redemption period shall  expire  two  years  after  lien  date,
     5  except  that a tax district may increase the redemption period for resi-
     6  dential or farm property  in  the  manner  provided  by  section  eleven
     7  hundred eleven of this article, or a tax district may reduce the redemp-
     8  tion  period  for  residential vacant and abandoned property to one year
     9  provided the property has been placed on a vacant and abandoned roll, or
    10  registry or list prior to the date on which taxes become  delinquent  in
    11  the  local  municipality, pursuant to section eleven hundred eleven-a of
    12  this article.  Notwithstanding the foregoing, if  the  notice  published
    13  pursuant to section eleven hundred twenty-four of this article specifies
    14  a later date for the expiration of the redemption period, the redemption
    15  period shall expire on the date so specified.
    16    §  2.  The  real  property  tax law is amended by adding a new section
    17  1111-a to read as follows:
    18    § 1111-a. Expedited foreclosure proceedings for vacant  and  abandoned
    19  residential  real  property.  1.  Finding  of vacancy and abandonment by
    20  affidavit.  Except in cities with a population of one million  or  more,
    21  an  enforcing  officer or his or her agent may determine that a residen-
    22  tial real property is vacant and abandoned under  this  section.    Such
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00466-02-9

        A. 4403                             2
     1  property  may be subject to a redemption period of one year, only if the
     2  enforcing officer or his or her agent makes an affidavit to that  effect
     3  and  the property has been placed on a local municipal roll, registry or
     4  list  of  vacant and abandoned property maintained by the taxing munici-
     5  pality.
     6    2. Enforcing officer.   (a) For purposes of  this  section  "enforcing
     7  officer"  shall  mean the person employed by the municipality to enforce
     8  state and local land use regulations such as the New York State Property
     9  Maintenance Code or the New York State Uniform and Fire  Prevention  and
    10  Building Code, or his or her agent.
    11    (b)  The  enforcing  officer or his or her agent must conduct at least
    12  three consecutive inspections of residential real property  believed  to
    13  be  vacant and abandoned, with each inspection occurring at least thirty
    14  days apart and at different times of the day. The enforcing officer must
    15  include in his or her affidavit the dates and times of inspections and a
    16  statement that each inspection reasonably indicated that no occupant was
    17  present and that there was no evidence of occupancy on the  property  to
    18  indicate that any persons were residing there.
    19    (c)(1) For purposes of this subdivision, the "evidence of abandonment"
    20  that  the  enforcing  officer  or his or her agent considers during such
    21  consecutive inspections shall include but not be limited to any  of  the
    22  following  conditions: (i) overgrown or dead vegetation; (ii) an accumu-
    23  lation of newspapers, circulars, flyers or mail; (iii) past due  utility
    24  notices,  disconnected utilities, or utilities not in use; (iv) an accu-
    25  mulation of trash refuse or other debris;  (v)  the  absence  of  window
    26  coverings such as curtains, blinds, or shutters; (vi) one or more board-
    27  ed, missing or broken windows; (vii) that the property is open to casual
    28  entry  or trespass; or (viii) that the property has a building or struc-
    29  ture that is or appears structurally unsound or has any other  condition
    30  that  presents a potential hazard or danger to the safety of persons. At
    31  least three separate reasonable indications of abandonment are  required
    32  for  a  determination  of abandonment by the enforcing officer or his or
    33  her agent observed on each of his or her  consecutive  inspections  made
    34  pursuant  to  paragraph  (b) of this subdivision. A listing of all indi-
    35  cations relied on shall be included in  the  affidavit  along  with  the
    36  dates and times observed.
    37    (2)  Residential real property shall not be deemed vacant and/or aban-
    38  doned where such property is: (i) an unoccupied building which is under-
    39  going construction, renovation or rehabilitation that is  proceeding  to
    40  completion,  and the building is in compliance with all applicable ordi-
    41  nances, codes, regulations and statutes; (ii) a building occupied  on  a
    42  seasonal  basis;  (iii)  a  building  that  is  the subject of a probate
    43  action, action to quiet title, or other similar ownership dispute;  (iv)
    44  a  building damaged by a natural disaster and one or more owners intends
    45  to repair and reoccupy the property; or (v) occupied by the taxpayer,  a
    46  relative of the taxpayer or a tenant lawfully in possession.
    47    (d)  The affidavit required by this subdivision shall include language
    48  indicating the enforcing officer or his or  her  agent  in  his  or  her
    49  professional  opinion  has  made  a  determination  that the property is
    50  vacant and abandoned.
    51    3. Notice.  (a) The affidavit described in  subdivision  two  of  this
    52  section  shall  be  served  on  the property owner or owners pursuant to
    53  section three hundred eight of the civil practice law and  rules  within
    54  one week of having the enforcing officer's signature affixed to it.
    55    (b)  The  affidavit  and copies of all attached pictures, exhibits and
    56  other supporting documentation shall be filed  with  the  clerk  of  the

        A. 4403                             3
     1  town,  village, or city in which the real property is located within one
     2  week of having the enforcing officer's or his or her  agent's  signature
     3  affixed to it.
     4    4.  Municipal  roll  of vacant and abandoned property.  (a) All taxing
     5  localities may maintain a roll of vacant and abandoned properties.  Such
     6  roll must include the tax identification number of the lot, the name  or
     7  names  of known legal owners of the property, the date of the finding of
     8  vacant and abandonment pursuant to the  enforcing  officer's  affidavit,
     9  and any other information the municipality deems necessary.
    10    (b)  The  roll of vacant and abandoned properties shall be made avail-
    11  able to the public.
    12    (c) Upon the placement of any property or lot on the roll,  the  clerk
    13  of the town, village or city in which the real property is located shall
    14  serve  notice on the property owner or owners, pursuant to section three
    15  hundred eight of the civil practice law and rules, that the property has
    16  been placed on the roll and the property may be  subject  to  a  reduced
    17  redemption period of one year if delinquent taxes become owing.
    18    (d)  For  purposes  of  this  section  the term "roll" shall include a
    19  registry or list of vacant and abandoned property.
    20    5. Any person or persons, jointly or severably  aggrieved  under  this
    21  section  may  apply  to the supreme court for review by proceeding under
    22  article seventy-eight of the civil practice law and rules. Such proceed-
    23  ing must be instituted within four months of service of  notice  on  the
    24  property owner.
    25    §  3.  Subdivision  2 of section 1122 of the real property tax law, as
    26  amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
    27  follows:
    28    2.  (a) In a tax district which has extended the redemption period for
    29  residential or farm property to three or four years, there may be  sepa-
    30  rate  lists  for property identified as residential or farm property and
    31  for other property.
    32    (b) In a tax district which has a roll for vacant and  abandoned  real
    33  property  pursuant  to  section  eleven hundred eleven-a of this article
    34  there may be a separate roll, registry or list for  property  identified
    35  as vacant and abandoned real property.
    36    (c)  In  a  tax district having a population of fifty thousand or more
    37  according to the latest federal census, there may be a separate list for
    38  each existing geographical area such as a  city,  town,  village,  ward,
    39  section or other appropriate area bounded or defined by law.
    40    §  4.  This  act shall take effect on January 1, 2020. Effective imme-
    41  diately the addition, amendment and/or repeal of any rule or  regulation
    42  necessary  for  the implementation of this act on its effective date are
    43  authorized to be made and completed on or before such date.
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