Bill Text: NY S03136 | 2017-2018 | General Assembly | Introduced

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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: Slight Partisan Bill (Republican 3-1)

Status: (Engrossed - Dead) 2018-03-28 - referred to real property taxation [S03136 Detail]

Download: New_York-2017-S03136-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3136
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 19, 2017
                                       ___________
        Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
          when printed to be committed to the Committee on Local Government
        AN ACT to amend the real property tax law, in  relation  to  authorizing
          municipalities  to  treat  unpaid building code and fire code 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    §  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 and fire code violations shall be  deemed  to  be
    10  delinquent  taxes  in  accordance with the provision of this section. No
    11  such law, ordinance or resolution shall be deemed to take  effect  until
    12  it shall have been filed with the clerk of the municipal corporation and
    13  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  or  fire  code
    17  violation, and the fine to be imposed if the court  finds  that  such  a
    18  violation  occurred.  Furthermore, a real property owner who after being
    19  adjudged to have committed a violation shall have the  right  to  appeal
    20  such judgment.
    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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00556-01-7
        S. 3136                             2
     1  written notice prior to the occurrence of any action  by  the  municipal
     2  corporation  pursuant  to  the  provisions of this section.   Every such
     3  notice shall inform the real property owner that  a  real  property  tax
     4  lien may be imposed if the fine remains unpaid.
     5    4. A municipal corporation may, not less than one year after the final
     6  adjudication and exhaustion of all appeals relating to the imposition of
     7  a fine for a building code or fire code violation, declare such fine and
     8  any  expenses incurred in adjudicating such fine to be unpaid real prop-
     9  erty taxes on the subject property, and include such  fine  on  the  tax
    10  roll of unpaid taxes delivered to the collecting officer.
    11    §  2.  Section 936 of the real property tax law, as amended by chapter
    12  237 of the laws of 1995, subdivision 1 as amended by chapter 355 of  the
    13  laws of 1997, is amended to read as follows:
    14    §  936.  Return of unpaid delinquent taxes.  1. Upon the expiration of
    15  his or her warrant, each collecting officer shall make  and  deliver  to
    16  the  county  treasurer an account, subscribed and affirmed by him or her
    17  as true under the penalties of perjury, of all taxes listed on  the  tax
    18  roll  which  remain unpaid including any fines deemed to be unpaid taxes
    19  pursuant to section nine hundred one of this article, except  that  such
    20  collecting  officer  shall not include in such account the amount of the
    21  installments of taxes returned unpaid pursuant to [section nine  hundred
    22  twenty-eight-b  or]  subdivision one of section nine hundred seventy-six
    23  of this [chapter] article.   The county treasurer  shall,  if  satisfied
    24  that  such account is correct, credit him with the amount of such unpaid
    25  delinquent taxes. Such return shall be endorsed upon or attached to  the
    26  tax roll.
    27    2.  In making the return of unpaid taxes and fines deemed to be unpaid
    28  taxes, the collecting officer shall add five per centum to the amount of
    29  each tax as levied. In the event that the collecting officer fails to do
    30  so, the county treasurer shall make such addition. In a county in  which
    31  there  is  a local law in effect pursuant to [section nine hundred twen-
    32  ty-eight-b or] section nine hundred seventy-two of this [chapter]  arti-
    33  cle  providing for the collection of taxes in installments, the five per
    34  centum provided by this subdivision shall not  be  added  to  the  taxes
    35  which  a real property owner has elected to pay in installments pursuant
    36  to [section nine hundred twenty-eight-b or] section nine hundred  seven-
    37  ty-five  of this [chapter] article.  Such five per centum shall be added
    38  by the county treasurer to the  amount  of  such  taxes  as  shall  have
    39  remained  unpaid  after the date upon which the last installment was due
    40  as provided in such local law. The amount of such added per centum shall
    41  thereafter be deemed part of the amount of the unpaid tax.
    42    § 3. Subdivision 2 of section 1102 of the real property  tax  law,  as
    43  amended  by  chapter  532  of  the  laws  of 1994, is amended to read as
    44  follows:
    45    2. "Delinquent tax" means an unpaid tax, unpaid fines that are  deemed
    46  to be unpaid taxes pursuant to section nine hundred one of this chapter,
    47  special ad valorem levy, special assessment or other charge imposed upon
    48  real  property  by  or  on  behalf of a municipal corporation or special
    49  district, plus all applicable charges, relating to any parcel  which  is
    50  included  in  the return of unpaid delinquent taxes prepared pursuant to
    51  section nine hundred thirty-six of this chapter or such  other  general,
    52  special,  or local law as may be applicable. In no event, however, shall
    53  "delinquent tax" include any unpaid tax or other  charge  against  lands
    54  owned by the state.
    55    §  4. This act shall take effect on the first of January next succeed-
    56  ing the date on which it shall have become a law.