Bill Text: NY A05633 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes and to impose a tax lien therefor.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2016-06-06 - held for consideration in codes [A05633 Detail]

Download: New_York-2015-A05633-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5633
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 2, 2015
                                      ___________
       Introduced by M. of A. MAGNARELLI, RYAN -- read once and referred to the
         Committee on Real Property Taxation
       AN  ACT  to  amend the real property tax law, in relation to authorizing
         municipalities to treat unpaid building code, property maintenance and
         nuisance fines as delinquent taxes and impose tax liens upon the  real
         property which is the subject of such fines
         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 901 to read as follows:
    3    S  901. AUTHORIZING INCLUSION IN THE TAX LEVY OF CERTAIN FINES IMPOSED
    4  BY MUNICIPAL CORPORATIONS. 1. NOTWITHSTANDING ANY PROVISION  OF  LAW  TO
    5  THE CONTRARY, A MUNICIPAL CORPORATION, ACTING BY AND THROUGH ITS GOVERN-
    6  ING  BODY, MAY ENACT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THAT
    7  FINALLY ADJUDICATED FINES IMPOSED UPON REAL PROPERTY, OTHER THAN A PROP-
    8  ERTY SERVING AS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THER-
    9  EOF, FOR BUILDING CODE, PROPERTY  MAINTENANCE  AND  NUISANCE  VIOLATIONS
   10  SHALL  BE DEEMED TO BE DELINQUENT TAXES IN ACCORDANCE WITH THE PROVISION
   11  OF THIS SECTION. NO SUCH LAW, ORDINANCE OR RESOLUTION SHALL BE DEEMED TO
   12  TAKE EFFECT UNTIL IT SHALL HAVE BEEN FILED WITH THE CLERK OF THE MUNICI-
   13  PAL CORPORATION AND THE APPROPRIATE COLLECTING OFFICER.
   14    2. EVERY SUCH LOCAL LAW, ORDINANCE AND RESOLUTION  SHALL  ESTABLISH  A
   15  PROCEDURE  FOR THE JUDICIAL DETERMINATION AND ADJUDICATION OF THE UNDER-
   16  LYING CIRCUMSTANCES RELATING TO THE BUILDING CODE, PROPERTY  MAINTENANCE
   17  OR  NUISANCE  VIOLATION,  AND  THE FINE TO BE IMPOSED IF THE COURT FINDS
   18  THAT SUCH A VIOLATION OCCURRED. FURTHERMORE, A REAL PROPERTY  OWNER  WHO
   19  AFTER  BEING ADJUDGED TO HAVE COMMITTED A VIOLATION SHALL HAVE THE RIGHT
   20  TO APPEAL SUCH JUDGEMENT.
   21    3. EVERY LOCAL LAW, ORDINANCE AND RESOLUTION ENACTED PURSUANT TO  THIS
   22  SECTION  SHALL  PROVIDE  THAT  EACH  AFFECTED  PROPERTY  OWNER  SHALL BE
   23  PROVIDED, BY THE MUNICIPAL CORPORATION, WITH  NOT  LESS  THAN  TEN  DAYS
   24  WRITTEN  NOTICE  PRIOR  TO THE OCCURRENCE OF ANY ACTION BY THE MUNICIPAL
   25  CORPORATION PURSUANT TO THE PROVISIONS OF  THIS  SECTION.    EVERY  SUCH
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00615-01-5
       A. 5633                             2
    1  NOTICE  SHALL  INFORM  THE  REAL PROPERTY OWNER THAT A REAL PROPERTY TAX
    2  LIEN MAY BE IMPOSED IF THE FINE REMAINS UNPAID.
    3    4. A MUNICIPAL CORPORATION MAY, NOT LESS THAN ONE YEAR AFTER THE FINAL
    4  ADJUDICATION AND EXHAUSTION OF ALL APPEALS RELATING TO THE IMPOSITION OF
    5  A  FINE FOR A BUILDING CODE, PROPERTY MAINTENANCE OR NUISANCE VIOLATION,
    6  DECLARE SUCH FINE AND ANY EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO
    7  BE UNPAID REAL PROPERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE  SUCH
    8  FINE  ON  THE TAX ROLL OF UNPAID TAXES DELIVERED TO THE COLLECTING OFFI-
    9  CER.
   10    S 2. Section 936 of the real property tax law, as amended  by  chapter
   11  237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
   12  laws of 1997, is amended to read as follows:
   13    S 936. Return of unpaid delinquent taxes.  1. Upon the  expiration  of
   14  his  OR  HER  warrant, each collecting officer shall make and deliver to
   15  the county treasurer an account, subscribed and affirmed by him  OR  HER
   16  as  true  under the penalties of perjury, of all taxes listed on the tax
   17  roll which remain unpaid INCLUDING ANY FINES DEEMED TO BE  UNPAID  TAXES
   18  PURSUANT  TO  SECTION NINE HUNDRED ONE OF THIS ARTICLE, except that such
   19  collecting officer shall not include in such account the amount  of  the
   20  installments  of taxes returned unpaid pursuant to [section nine hundred
   21  twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
   22  of  this  [chapter]  ARTICLE.   The county treasurer shall, if satisfied
   23  that such account is correct, credit him with the amount of such  unpaid
   24  delinquent  taxes. Such return shall be endorsed upon or attached to the
   25  tax roll.
   26    2. In making the return of unpaid taxes AND FINES DEEMED TO BE  UNPAID
   27  TAXES, the collecting officer shall add five per centum to the amount of
   28  each tax as levied. In the event that the collecting officer fails to do
   29  so,  the county treasurer shall make such addition. In a county in which
   30  there is a local law in effect pursuant to [section nine  hundred  twen-
   31  ty-eight-b  or] section nine hundred seventy-two of this [chapter] ARTI-
   32  CLE providing for the collection of taxes in installments, the five  per
   33  centum  provided  by  this  subdivision  shall not be added to the taxes
   34  which a real property owner has elected to pay in installments  pursuant
   35  to  [section nine hundred twenty-eight-b or] section nine hundred seven-
   36  ty-five of this [chapter] ARTICLE.  Such five per centum shall be  added
   37  by  the  county  treasurer  to  the  amount  of such taxes as shall have
   38  remained unpaid after the date upon which the last installment  was  due
   39  as provided in such local law. The amount of such added per centum shall
   40  thereafter be deemed part of the amount of the unpaid tax.
   41    S  3.  Subdivision  2 of section 1102 of the real property tax law, as
   42  amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
   43  follows:
   44    2.  "Delinquent tax" means an unpaid tax, UNPAID FINES THAT ARE DEEMED
   45  TO BE UNPAID TAXES PURSUANT TO SECTION NINE HUNDRED ONE OF THIS CHAPTER,
   46  special ad valorem levy, special assessment or other charge imposed upon
   47  real property by or on behalf of  a  municipal  corporation  or  special
   48  district,  plus  all applicable charges, relating to any parcel which is
   49  included in the return of unpaid delinquent taxes prepared  pursuant  to
   50  section  nine  hundred thirty-six of this chapter or such other general,
   51  special, or local law as may be applicable. In no event, however,  shall
   52  "delinquent  tax"  include  any unpaid tax or other charge against lands
   53  owned by the state.
   54    S 4. This act shall take effect on the first of January next  succeed-
   55  ing the date on which it shall have become a law.