senate Bill S2408A

Amended

Amends the Monroe county tax act and the Monroe county tax foreclosure act; repealer

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 19 / Feb / 2009
    • REFERRED TO LOCAL GOVERNMENT
  • 18 / Mar / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 18 / Mar / 2009
    • PRINT NUMBER 2408A
  • 13 / Apr / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 13 / Apr / 2009
    • PRINT NUMBER 2408B
  • 17 / Apr / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 17 / Apr / 2009
    • PRINT NUMBER 2408C
  • 12 / May / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 12 / May / 2009
    • PRINT NUMBER 2408D
  • 15 / Jul / 2009
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 15 / Jul / 2009
    • ORDERED TO THIRD READING CAL.745
  • 16 / Jul / 2009
    • SUBSTITUTED BY A5303C

Summary

Amends the Monroe county tax act and the Monroe county tax foreclosure act; repeals certain provisions of such acts and the Monroe county in rem tax foreclosure act; relates to the foreclosure of tax liens in Monroe county and county assessment, levy and collection of taxes in Monroe county.

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Bill Details

Versions:
S2408
S2408A
S2408B
S2408C
S2408D
Legislative Cycle:
2009-2010
Versions Introduced in 2007-2008 Legislative Cycle:
S8447

Sponsor Memo

BILL NUMBER: S2408A

TITLE OF BILL :
An act to amend the Monroe county tax act, in relation to the
assessment, levy and collection of taxes in Monroe county; to amend
the Monroe county tax foreclosure act, in relation to the foreclosure
of tax liens in Monroe county; to repeal certain provisions of the
Monroe county tax act, relating to the collection of taxes in such
county; to repeal certain provisions of the Monroe county tax
foreclosure act, relating to certain foreclosure actions; and to
repeal certain provisions of the Monroe county in rem tax foreclosure
act, relating to the filing of affidavits


PURPOSE :
Allows the County to set up partial payment plans and payment plans
with residents to pay taxes and increases the protection of its
residents relative to foreclosure of tax liens.

SUMMARY OF PROVISIONS :;
Section 1 amends Chapter 441 of the Laws of 1938 by repealing section
14-g and replacing it with a new section 14-g. The new section 14-g
extends the payment plans to one additional payment.

Section 2 amends Chapter 441 of the Laws of 441 by adding a new
section 14-h that grants the purchaser of County owned tax sale
certificates to enter into partial payment agreements or installment
agreements with property owners.

Section 3 amends Chapter 441 of the Laws of 1938, section 23, extends
the priority tax liens to remain superior to all other liens accept
for City of Rochester liens and New York State liens.

Section 4 amends Chapter 441 of the Laws of 1938, section 32, by
repealing section 32 and replacing it with a new section 32. The new
section requires all foreclosure of tax sale certificates be made as
if it were a mortgage foreclosure.

Section 5 amends Chapter 440 of the Laws of 1938 by adding a new
section 2-a which is the same as the new section 23 listed in section
3 above.

Section 6 amends Chapter 440 of the Laws of 1938 by repealing section
4 and replacing it with a new section 4. the new section 4 is the same
as section 4 above.

Section 7 repeals Section 7 of Chapter 440 of the laws of 1938.

JUSTIFICATION :

This new legislation will expand from three to four the number of
installment payments available for taxpayers who wish to enter into an
installment agreement with the County, allowing for greater
flexibility and affordability for taxpayers whose finances may not
allow for a substantial up-front first installment payment. Currently,
50% of the balance due must be paid by February 10th without interest;
25% is due on February 28th with interest at the rate of 1.5% of the
installment; and 25% is due on March 31st with interest at the rate of
3% of the installment. Under this new legislation, the 1st installment
of 25% of the tax bill will be due on or before February 10th without
interest; 25% of the tax bill will be due on or before February 28th
with interest at the rate of 1.5% of the installment; 25% of the tax
bill due on or before March 31st with interest at the rate of 3% of
the installment; and 25% of the tax bill will be due on or before
April 30th with interest at the rate of 4.5% of the installment.

This new legislation will also provide to taxpayers who are unable to
pay the full amount due for open taxes in a tax year by February 10th
or who are unable to enter into an installment agreement, the option
of either (1) paying the balance due in full plus all accrued interest
at any time prior to August 20th; or (2) entering into a Partial
Payment plan at any time prior to August 20th of the tax year by
making an initial payment of at least 25% of the balance due,
including any accrued interest. The taxpayer would then make
additional payments equal to no less than $100.00 each prior to August
20th on the balance due. In order to cover any additional
administrative expenses that may be incurred as part of the Partial
Payment Plan, Town Tax Receivers shall have the right to assess a fee
of $5.00 per transaction for receiving any partial payments.

LEGISLATIVE HISTORY :
Chapter 440 of the Laws of 1938
Chapter 441 of the Laws of 1938
S.8447 of 2008

FISCAL IMPLICATIONS :
None.

EFFECTIVE DATE :
Immediately.
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