Bill Text: NY S08054 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to notice of unpaid taxes in the county of Monroe; increases the notification requirement from 85 to 90 days.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2016-06-16 - SUBSTITUTED BY A10633 [S08054 Detail]

Download: New_York-2015-S08054-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          8054
                    IN SENATE
                                      June 8, 2016
                                       ___________
        Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
          when printed to be committed to the Committee on Rules
        AN ACT to amend the real property tax law,  in  relation  to  notice  of
          unpaid taxes in the county of Monroe
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivisions 1 and 2 of section 987 of  the  real  property
     2  tax law, subdivision 1 as amended by chapter 680 of the laws of 1994 and
     3  subdivision  2  as added by chapter 440 of the laws of 1989, are amended
     4  to read as follows:
     5    1. The collecting officer shall, on  or  after  the  thirty-first  day
     6  following  the  expiration  of the period during which taxes may be paid
     7  without interest, but no later than the sooner of the  eighty-fifth  day
     8  after  such  expiration  or the fifteenth day prior to the expiration of
     9  the warrant for the collection of taxes, mail a notice to each owner  of
    10  real  property  upon  which taxes remain unpaid on the tax roll to which
    11  his or her warrant relates; provided, however, in the county of  Monroe,
    12  the  collecting  officer shall no later than the sooner of the ninetieth
    13  day after such expiration or the fifteenth day prior to  the  expiration
    14  of  the warrant for the collection of taxes, mail a notice to each owner
    15  of real property upon which taxes remain unpaid on the tax roll to which
    16  his or her warrant relates.  This notice shall be sent  to  the  mailing
    17  address  of the owner and a copy of such notice shall be sent to the tax
    18  billing address, if different.  The  governing  body  of  the  municipal
    19  corporation  may  adopt  a  local  law  or  resolution providing for the
    20  expense of mailing such notices, which shall be an additional penalty of
    21  not more than two dollars chargeable against  the  parcel.  Such  notice
    22  shall  at  least contain the following and may be attached to or be part
    23  of a duplicate copy of the tax bill:
    24    "The taxes on your property have not been paid. If  the  taxes  should
    25  have  been paid through a real property tax escrow account, please imme-
    26  diately notify the holder of the account that the  taxes  have  not  yet
    27  been paid."
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15691-01-6
        S. 8054                             2
     1    2.  In  a  municipal  corporation  which  accepts payments of taxes in
     2  installments, the provisions of this section shall be applicable to each
     3  unpaid installment; provided, however, that with respect  to  the  first
     4  installment  payment  for  any  fiscal year, the notice required by this
     5  section shall be sent no later than eighty-five days after the last date
     6  on  which  such payment was payable without interest, provided, however,
     7  in the county of Monroe the notice required by  this  section  shall  be
     8  sent no later than ninety days after the last date on which such payment
     9  was  payable  without  interest,  and  that  with respect to installment
    10  payments other than the first installment payment  for  a  fiscal  year,
    11  such  notice  shall  be sent no later than one hundred twenty days after
    12  the last date on which such installment was payable without interest.
    13    § 2. This act shall take effect immediately.