S T A T E O F N E W Y O R K
2011-2012 Regular Sessions
I N S E N A T E
April 8, 2011
Introduced by Sen. LIBOUS -- 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 multiple liens on farm property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1 and 2 of section 1112 of the real property
tax law, as amended by chapter 532 of the laws of 1994, are amended to
read as follows:
1. When a tax district holds more than one tax lien against a parcel,
the liens need not be redeemed simultaneously. (A) However, the liens
ON A PARCEL, WHICH IS NOT FARM PROPERTY, must be redeemed in reverse
chronological order, so that the lien with the most recent lien date is
redeemed first, and the lien with the earliest lien date is redeemed
last. Notwithstanding the redemption of one or more of the liens against
SUCH a parcel as provided [herein] IN THIS ARTICLE, the enforcement
process shall proceed according to the provisions of this article as
long as the earliest lien remains unredeemed.
(B) HOWEVER, IN THE CASE OF LIENS AGAINST A PARCEL, THAT IS FARM PROP-
ERTY, THE LIENS MUST BE REDEEMED IN CHRONOLOGICAL ORDER, SO THAT THE
LIEN WITH THE EARLIEST LIEN DATE IS REDEEMED FIRST, AND THE LIEN WITH
THE MOST RECENT LIEN DATE IS REDEEMED LAST. NOTWITHSTANDING THE REDEMP-
TION OF ONE OR MORE OF THE LIENS AGAINST A PARCEL THAT IS FARM PROPERTY
AS PROVIDED IN THIS ARTICLE, THE ENFORCEMENT PROCESS SHALL PROCEED
ACCORDING TO THE PROVISIONS OF THIS ARTICLE AS LONG AS THE MOST RECENT
LIEN REMAINS UNREDEEMED.
2. (a) When one or more liens against a parcel, THAT IS NOT FARM PROP-
ERTY, are redeemed as provided [herein] IN THIS ARTICLE, but the earli-
est lien remains unredeemed, the receipt issued to the person redeeming
shall include a statement in substantially the following form: "This
parcel remains subject to one or more delinquent tax liens. The payment
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 4514 2
you have made will not postpone the enforcement of the outstanding lien
or liens. Continued failure to pay the entire amount owed will result in
the loss of the property."
(b) WHEN ONE OR MORE LIENS AGAINST A PARCEL, THAT IS FARM PROPERTY,
ARE REDEEMED AS PROVIDED IN THIS ARTICLE, BUT THE MOST RECENT LIEN
REMAINS UNREDEEMED, THE RECEIPT ISSUED TO THE PERSON REDEEMING SHALL
INCLUDE A STATEMENT IN SUBSTANTIALLY THE FOLLOWING FORM: "THIS FARM
PARCEL REMAINS SUBJECT TO ONE OR MORE DELINQUENT TAX LIENS. THE PAYMENT
YOU HAVE MADE WILL NOT POSTPONE THE ENFORCEMENT OF THE OUTSTANDING LIEN
OR LIENS. CONTINUED FAILURE TO PAY THE ENTIRE AMOUNT OWED WILL RESULT IN
THE LOSS OF THE PROPERTY."
(C) Failure to include such a statement on the receipt shall not
invalidate any tax lien or prevent the enforcement of the same as
provided by law.
S 2. This act shall take effect immediately.