Bill Text: NY A05633 | 2015-2016 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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
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
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.