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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         5633--A
                               2015-2016 Regular Sessions
                   IN ASSEMBLY
                                      March 2, 2015
                                       ___________
        Introduced by M. of A. MAGNARELLI, RYAN -- read once and referred to the
          Committee on Real Property Taxation -- recommitted to the Committee 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
          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.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00615-02-6
        A. 5633--A                          2
     1    3. Every local law, ordinance and resolution enacted pursuant to  this
     2  section  shall  provide  that  each  affected  property  owner  shall be
     3  provided, by the municipal corporation, with  not  less  than  ten  days
     4  written  notice  prior  to the occurrence of any action by the municipal
     5  corporation  pursuant  to  the  provisions of this section.   Every such
     6  notice shall inform the real property owner that  a  real  property  tax
     7  lien may be imposed if the fine remains unpaid.
     8    4. A municipal corporation may, not less than one year after the final
     9  adjudication and exhaustion of all appeals relating to the imposition of
    10  a fine for a building code or fire code violation, declare such fine and
    11  any  expenses incurred in adjudicating such fine to be unpaid real prop-
    12  erty taxes on the subject property, and include such  fine  on  the  tax
    13  roll of unpaid taxes delivered to the collecting officer.
    14    §  2.  Section 936 of the real property tax law, as amended by chapter
    15  237 of the laws of 1995, subdivision 1 as amended by chapter 355 of  the
    16  laws of 1997, is amended to read as follows:
    17    §  936.  Return of unpaid delinquent taxes.  1. Upon the expiration of
    18  his or her warrant, each collecting officer shall make  and  deliver  to
    19  the  county  treasurer an account, subscribed and affirmed by him or her
    20  as true under the penalties of perjury, of all taxes listed on  the  tax
    21  roll  which  remain unpaid including any fines deemed to be unpaid taxes
    22  pursuant to section nine hundred one of this article, except  that  such
    23  collecting  officer  shall not include in such account the amount of the
    24  installments of taxes returned unpaid pursuant to [section nine  hundred
    25  twenty-eight-b  or]  subdivision one of section nine hundred seventy-six
    26  of this [chapter] article.   The county treasurer  shall,  if  satisfied
    27  that  such account is correct, credit him with the amount of such unpaid
    28  delinquent taxes. Such return shall be endorsed upon or attached to  the
    29  tax roll.
    30    2.  In making the return of unpaid taxes and fines deemed to be unpaid
    31  taxes, the collecting officer shall add five per centum to the amount of
    32  each tax as levied. In the event that the collecting officer fails to do
    33  so, the county treasurer shall make such addition. In a county in  which
    34  there  is  a local law in effect pursuant to [section nine hundred twen-
    35  ty-eight-b or] section nine hundred seventy-two of this [chapter]  arti-
    36  cle  providing for the collection of taxes in installments, the five per
    37  centum provided by this subdivision shall not  be  added  to  the  taxes
    38  which  a real property owner has elected to pay in installments pursuant
    39  to [section nine hundred twenty-eight-b or] section nine hundred  seven-
    40  ty-five  of this [chapter] article.  Such five per centum shall be added
    41  by the county treasurer to the  amount  of  such  taxes  as  shall  have
    42  remained  unpaid  after the date upon which the last installment was due
    43  as provided in such local law. The amount of such added per centum shall
    44  thereafter be deemed part of the amount of the unpaid tax.
    45    § 3. Subdivision 2 of section 1102 of the real property  tax  law,  as
    46  amended  by  chapter  532  of  the  laws  of 1994, is amended to read as
    47  follows:
    48    2. "Delinquent tax" means an unpaid tax, unpaid fines that are  deemed
    49  to be unpaid taxes pursuant to section nine hundred one of this chapter,
    50  special ad valorem levy, special assessment or other charge imposed upon
    51  real  property  by  or  on  behalf of a municipal corporation or special
    52  district, plus all applicable charges, relating to any parcel  which  is
    53  included  in  the return of unpaid delinquent taxes prepared pursuant to
    54  section nine hundred thirty-six of this chapter or such  other  general,
    55  special,  or local law as may be applicable. In no event, however, shall
        A. 5633--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.