Bill Text: NY S04175 | 2019-2020 | General Assembly | Introduced

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 3-0)

Status: (Engrossed) 2019-05-15 - referred to real property taxation [S04175 Detail]

Download: New_York-2019-S04175-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 4, 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  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-a to read as follows:
     3    §  901-a.  Authorizing  inclusion  in  the  tax  levy of certain fines
     4  imposed by municipal corporations. 1. Notwithstanding any  provision  of
     5  law  to the contrary, a municipal corporation, acting by and through its
     6  governing body, may enact a local law, ordinance or resolution providing
     7  that finally adjudicated fines imposed upon real property, other than  a
     8  property  serving  as the primary residence of one or more of the owners
     9  thereof, for building code and fire code violations shall be  deemed  to
    10  be 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.

        S. 4175                             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-a 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-a of this  chap-
    47  ter, special ad valorem levy, special assessment or other charge imposed
    48  upon 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.