Bill Text: NY S01864 | 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 3-1)
Status: (Passed) 2019-12-23 - APPROVAL MEMO.86 [S01864 Detail]
Download: New_York-2019-S01864-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1864 2019-2020 Regular Sessions IN SENATE January 16, 2019 ___________ Introduced by Sen. GAUGHRAN -- 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 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 23 property may be subject to a redemption period of one year, only if the 24 enforcing officer or his or her agent makes an affidavit to that effect 25 and the property has been placed on a local municipal roll, registry or EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00466-02-9S. 1864 2 1 list of vacant and abandoned property maintained by the taxing munici- 2 pality. 3 2. Enforcing officer. (a) For purposes of this section "enforcing 4 officer" shall mean the person employed by the municipality to enforce 5 state and local land use regulations such as the New York State Property 6 Maintenance Code or the New York State Uniform and Fire Prevention and 7 Building Code, or his or her agent. 8 (b) The enforcing officer or his or her agent must conduct at least 9 three consecutive inspections of residential real property believed to 10 be vacant and abandoned, with each inspection occurring at least thirty 11 days apart and at different times of the day. The enforcing officer must 12 include in his or her affidavit the dates and times of inspections and a 13 statement that each inspection reasonably indicated that no occupant was 14 present and that there was no evidence of occupancy on the property to 15 indicate that any persons were residing there. 16 (c)(1) For purposes of this subdivision, the "evidence of abandonment" 17 that the enforcing officer or his or her agent considers during such 18 consecutive inspections shall include but not be limited to any of the 19 following conditions: (i) overgrown or dead vegetation; (ii) an accumu- 20 lation of newspapers, circulars, flyers or mail; (iii) past due utility 21 notices, disconnected utilities, or utilities not in use; (iv) an accu- 22 mulation of trash refuse or other debris; (v) the absence of window 23 coverings such as curtains, blinds, or shutters; (vi) one or more board- 24 ed, missing or broken windows; (vii) that the property is open to casual 25 entry or trespass; or (viii) that the property has a building or struc- 26 ture that is or appears structurally unsound or has any other condition 27 that presents a potential hazard or danger to the safety of persons. At 28 least three separate reasonable indications of abandonment are required 29 for a determination of abandonment by the enforcing officer or his or 30 her agent observed on each of his or her consecutive inspections made 31 pursuant to paragraph (b) of this subdivision. A listing of all indi- 32 cations relied on shall be included in the affidavit along with the 33 dates and times observed. 34 (2) Residential real property shall not be deemed vacant and/or aban- 35 doned where such property is: (i) an unoccupied building which is under- 36 going construction, renovation or rehabilitation that is proceeding to 37 completion, and the building is in compliance with all applicable ordi- 38 nances, codes, regulations and statutes; (ii) a building occupied on a 39 seasonal basis; (iii) a building that is the subject of a probate 40 action, action to quiet title, or other similar ownership dispute; (iv) 41 a building damaged by a natural disaster and one or more owners intends 42 to repair and reoccupy the property; or (v) occupied by the taxpayer, a 43 relative of the taxpayer or a tenant lawfully in possession. 44 (d) The affidavit required by this subdivision shall include language 45 indicating the enforcing officer or his or her agent in his or her 46 professional opinion has made a determination that the property is 47 vacant and abandoned. 48 3. Notice. (a) The affidavit described in subdivision two of this 49 section shall be served on the property owner or owners pursuant to 50 section three hundred eight of the civil practice law and rules within 51 one week of having the enforcing officer's signature affixed to it. 52 (b) The affidavit and copies of all attached pictures, exhibits and 53 other supporting documentation shall be filed with the clerk of the 54 town, village, or city in which the real property is located within one 55 week of having the enforcing officer's or his or her agent's signature 56 affixed to it.S. 1864 3 1 4. Municipal roll of vacant and abandoned property. (a) All taxing 2 localities may maintain a roll of vacant and abandoned properties. Such 3 roll must include the tax identification number of the lot, the name or 4 names of known legal owners of the property, the date of the finding of 5 vacant and abandonment pursuant to the enforcing officer's affidavit, 6 and any other information the municipality deems necessary. 7 (b) The roll of vacant and abandoned properties shall be made avail- 8 able to the public. 9 (c) Upon the placement of any property or lot on the roll, the clerk 10 of the town, village or city in which the real property is located shall 11 serve notice on the property owner or owners, pursuant to section three 12 hundred eight of the civil practice law and rules, that the property has 13 been placed on the roll and the property may be subject to a reduced 14 redemption period of one year if delinquent taxes become owing. 15 (d) For purposes of this section the term "roll" shall include a 16 registry or list of vacant and abandoned property. 17 5. Any person or persons, jointly or severably aggrieved under this 18 section may apply to the supreme court for review by proceeding under 19 article seventy-eight of the civil practice law and rules. Such proceed- 20 ing must be instituted within four months of service of notice on the 21 property owner. 22 § 3. Subdivision 2 of section 1122 of the real property tax law, as 23 amended by chapter 532 of the laws of 1994, is amended to read as 24 follows: 25 2. (a) In a tax district which has extended the redemption period for 26 residential or farm property to three or four years, there may be sepa- 27 rate lists for property identified as residential or farm property and 28 for other property. 29 (b) In a tax district which has a roll for vacant and abandoned real 30 property pursuant to section eleven hundred eleven-a of this article 31 there may be a separate roll, registry or list for property identified 32 as vacant and abandoned real property. 33 (c) In a tax district having a population of fifty thousand or more 34 according to the latest federal census, there may be a separate list for 35 each existing geographical area such as a city, town, village, ward, 36 section or other appropriate area bounded or defined by law. 37 § 4. This act shall take effect on January 1, 2020. Effective imme- 38 diately the addition, amendment and/or repeal of any rule or regulation 39 necessary for the implementation of this act on its effective date are 40 authorized to be made and completed on or before such date.
