senate Bill S2257

Amended

Authorizing cities and villages to collect delinquent real property taxes

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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

  • 15 / Jan / 2013
    • REFERRED TO CITIES
  • 23 / Apr / 2013
    • 1ST REPORT CAL.423
  • 24 / Apr / 2013
    • 2ND REPORT CAL.
  • 29 / Apr / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • COMMITTED TO RULES
  • 08 / Jan / 2014
    • REFERRED TO CITIES
  • 04 / Mar / 2014
    • 1ST REPORT CAL.232
  • 05 / Mar / 2014
    • 2ND REPORT CAL.
  • 06 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 28 / Apr / 2014
    • AMENDED ON THIRD READING 2257A
  • 11 / Jun / 2014
    • AMENDED ON THIRD READING (T) 2257B
  • 20 / Jun / 2014
    • COMMITTED TO RULES

Summary

Authorizes cities and villages to collect delinquent real property taxes.

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Bill Details

Versions:
S2257
S2257A
S2257B
Legislative Cycle:
2013-2014
Current Committee:
Senate Rules
Law Section:
General City Law
Laws Affected:
Add §21-a, Gen City L; amd §6, Chap 602 of 1993
Versions Introduced in Previous Legislative Cycles:
2011-2012: S612A
2009-2010: S6225

Votes

5
0
5
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Cities committee vote details

Sponsor Memo

BILL NUMBER:S2257

TITLE OF BILL: An act to amend the general city law and chapter 602
of the laws of 1993 amending the real property tax law relating to the
enforcement of the collection of delinquent real property taxes and to
the collection of taxes by banks, in relation to the collection of
delinquent real property taxes and providing for the repeal of such
provisions upon expiration thereof

PURPOSE: The purpose of this bill is to expand the number of options
available to municipalities to efficiently and effectively manage the
collection of delinquent real property taxes and to provide
protections to those property owners that are subject to real property
tax collections by such municipalities or third parties.

SUMMARY OF PROVISIONS:

Section 1: Adds a new General Cities Law section 21-a to expand the
sale of tax liens by municipalities in bulk to private parties.
permits municipalities, under certain conditions, to enter into a
contact to sell some or all of their delinquent tax liens to a private
party. The authority to enter into such contracts sunsets on December
31, 2018.

The bill provides for extensive consumer protections for affected
property owners that are subject to such municipal tax collection
efforts. Among the protections includes: a) a public hearing must be
held by the city and a local law adopted before such a procedure can
be initiated, b) prior to any sale, the city must hold a public
hearing announcing its intention to conduct a sale of its tax liens to
a third party. c) property owners must be given a 30 day notice before
such a tax lien sale, provided that if such notice is not provided,
that the sale is null and void. d) before commencing any foreclosure
proceeding by a third party, the city must be given notice of such
proceeding and may, at its own volition, re-purchase such tax liens to
stop the foreclosure proceeding. e) before commencing a third party
foreclosure proceeding, the real property owner must be given the
opportunity to establish a payment plan for a period not to exceed 48
months to repay the real property taxes due. The third party lien
holder may not charge any other fees for executing such a payment
plan. f) once a third party tax lien foreclosure proceeding has been
started, it must be done the same way procedurally as any other tax
foreclosure proceeding initiated by a municipality.

Within 60 days after the annual anniversary of such bulk tax lien
sales auction, the city must prepare a report to ascertain the cost
effectiveness of such sale of tax liens, whether real property owners
experienced any difficulties with the foreclosure process, the number
of foreclosures, if any, the number of properties taken back by the
city to avoid a foreclosure action from proceeding, and any complaints
from the public about the conduct of any third party purchaser of a
city real property tax lien. Such report shall be forwarded to the
state comptroller for his or her review.

Section 2: Adds a new provision to Chapter 602 of the Laws of 1993 to
allow villages to conduct the same type of private sale of real


property tax liens as can be conducted by this State's cities provided
for in section 1 of this bill.

Section 3: After receiving individual reports from cities and villages
on the conduct of their sale of real property tax liens to private
parties, the State Comptroller shall prepare its own consolidated
report. This annual report shall look at the cost effectiveness of
this program to enhance municipal real property tax collections, the
amount of new revenue generated by this program minus the cost of its
operation, the number and severity of complaints about the foreclosure
process by the municipality or the third party lien holder, and any
items or suggestions that the State comptroller may have to increase
consumer protections to assist real property owners who have
delinquent tax liens pending to retain their real property.

EXISTING LAW: Under current state law and the municipal home rule
laws governing certain cities, the cities of Amsterdam, Gloversville,
Schenectady and Utica can conduct such tax lien sales to private
parties, but without many of the consumer protections incorporated in
this law. Further, the cites of Rochester and Syracuse can conduct
such sales by their own home rule authority. Further, the City of
Buffalo is able to conduct a similar program via an In Rem tax sale.
This bill expands the number of cities and villages that can conduct
such sales, but with the added consumer protections provided in this
bill.

JUSTIFICATION: Our State's cities and villages are under financial
pressure to keep expenses low and to raise additional revenue to
overcome the economic downturn that they are facing. This bill allows
cities and villages to, with the assistance of third parties, to
conduct the sales of tax liens so that such municipalities can in a
more timely manner collect overdue real property taxes that are due to
them. This bill should help cities and villages to raise additional
tax revenue and place delinquent properties back on the tax rolls. It
is the sponsor's hope that placing such properties back on the tax
rolls will encourage better utilization of such properties and upgrade
any buildings located on such property to maximize their use.

LEGISLATIVE HISTORY: 2010: S.6225 Passed Senate - A.9460 Referred to
Real Property Taxation 2012: S. 612-A - Senate Calendar Number 687.

FISCAL IMPLICATIONS: None.

LOCAL FISCAL IMPLICATIONS: This bill will improve the fiscal
condition of any municipality that exercises this new option to obtain
cash from the sale of delinquent tax liens.

EFFECTIVE DATE: Effective immediately, expires January 31, 2018.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2257

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sens.  KLEIN, ADDABBO -- read twice and ordered printed,
  and when printed to be committed to the Committee on Cities

AN ACT to amend the general city law and chapter 602 of the laws of 1993
  amending the real property tax law relating to the enforcement of  the
  collection  of delinquent real property taxes and to the collection of
  taxes by banks, in relation to the collection of delinquent real prop-
  erty taxes and providing for the repeal of such provisions upon  expi-
  ration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The general city law is amended by  adding  a  new  section
21-a to read as follows:
  S  21-A.  COLLECTION  OF  DELINQUENT  TAX LIENS.   NOTWITHSTANDING ANY
PROVISION OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY AND UNTIL
DECEMBER THIRTY-FIRST, TWO THOUSAND SEVENTEEN, ANY CITY MAY ENTER INTO A
CONTRACT TO SELL SOME OR ALL OF THE DELINQUENT  TAX  LIENS  HELD  BY  IT
WHICH  HAVE  BEEN  ATTACHED  TO  REAL  PROPERTY  ON  OR  BEFORE  JANUARY
THIRTY-FIRST, TWO THOUSAND EIGHTEEN, TO A PRIVATE PARTY, SUBJECT TO  THE
FOLLOWING CONDITIONS:
  1. PRIOR TO ANY SALE, THE CITY COUNCIL SHALL HOLD A PUBLIC HEARING, ON
NOTICE OF AT LEAST FORTY-FIVE DAYS, ANNOUNCING THE INTENTION OF THE CITY
TO  SELL  ITS  DELINQUENT REAL PROPERTY TAX LIENS TO A THIRD PARTY. SUCH
HEARING SHALL NOT BE HELD MORE THAN NINETY DAYS PRIOR TO SUCH SALE.
  2. UPON THE APPROVAL OF THE CITY COUNCIL AND BY ADOPTION  OF  A  LOCAL
LAW,  ANY  CITY SHALL BE AUTHORIZED TO SELL DELINQUENT TAX LIENS AND THE
CONSIDERATION TO BE PAID MAY BE MORE OR LESS THAN THE FACE AMOUNT OF THE
TAX LIENS SOLD.
  3. PROPERTY OWNERS SHALL BE GIVEN AT LEAST THIRTY DAYS ADVANCE  NOTICE
OF  SUCH  SALE IN THE SAME FORM AND MANNER AS IS PROVIDED BY SUBDIVISION
TWO OF SECTION ELEVEN HUNDRED NINETY  OF  THE  REAL  PROPERTY  TAX  LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02366-01-3

S. 2257                             2

FAILURE  TO  PROVIDE  SUCH  NOTICE  OR  THE  FAILURE OF THE ADDRESSEE TO
RECEIVE THE SAME SHALL INVALIDATE ANY SALE OF A TAX LIEN OR TAX LIENS.
  4.  THE  CITY  SHALL  SET  THE TERMS AND CONDITIONS OF THE CONTRACT OF
SALE.
  5. THE TAX LIEN PURCHASER MUST, THIRTY DAYS PRIOR TO THE  COMMENCEMENT
OF  ANY  FORECLOSURE  ACTION,  PROVIDE TO THE CITY A LIST OF LIENS TO BE
FORECLOSED. THE CITY MAY, AT ITS SOLE OPTION AND DISCRETION,  REPURCHASE
A LIEN OR LIENS ON THE FORECLOSURE LIST FROM THE TAX LIEN PURCHASER. THE
REPURCHASE  PRICE  SHALL  BE  THE  AMOUNT  OF  THE LIEN OR LIENS AND MAY
INCLUDE ANY ACCRUED INTEREST AND  REASONABLE  AND  NECESSARY  COLLECTION
FEES  INCURRED  BY  THE TAX LIEN PURCHASER. THE TAX LIEN PURCHASER SHALL
PROVIDE THE FORECLOSURE LIST TO  THE  CITY  ALONG  WITH  THE  APPLICABLE
REPURCHASE  PRICE  OF  EACH  LIEN, BY CERTIFIED MAIL, AND THE CITY SHALL
HAVE THIRTY DAYS FROM RECEIPT TO NOTIFY THE TAX LIEN  PURCHASER  OF  ITS
OPTION  TO  PURCHASE  ONE  OR  MORE  OF  THE  LIENS. IF THE CITY OPTS TO
PURCHASE THE LIEN, IT  SHALL  PROVIDE  PAYMENT  WITHIN  THIRTY  DAYS  OF
RECEIPT OF THE REPURCHASE PRICE OF SAID LIEN OR LIENS. IF THE CITY SHALL
FAIL TO OPT TO REPURCHASE THE LIEN OR LIENS THE TAX LIEN PURCHASER SHALL
HAVE THE RIGHT TO COMMENCE A FORECLOSURE ACTION ONLY AFTER THE PURCHASER
HAS GIVEN WRITTEN NOTICE TO THE PROPERTY OWNER AT THE LAST KNOWN ADDRESS
AS  LISTED  ON  THE ASSESSMENT ROLL OF THE CITY THAT SAID PROPERTY OWNER
HAS THE RIGHT TO ENTER INTO A  PAYMENT  PLAN  OF  AT  LEAST  TWENTY-FOUR
MONTHS  BUT  NO  LONGER  THAN FORTY-EIGHT MONTHS TO REPAY THE TAX AMOUNT
OWED. THE TAX LIEN PURCHASER SHALL HAVE THE RIGHT  TO  CHARGE  THE  SAME
INTEREST  AS  WAS  ACCRUING  ON  THE  TAX LIEN CERTIFICATE. THE TAX LIEN
PURCHASER SHALL NOT BE ALLOWED TO CHARGE ANY OTHER FEES, COSTS OR CHARG-
ES EXCEPT THOSE EXPRESSLY ALLOWED HEREIN UNDER THIS SECTION.
  6. THE SALE OF A TAX LIEN PURSUANT TO THIS SECTION SHALL  NOT  OPERATE
TO  SHORTEN  THE  OTHERWISE  APPLICABLE  REDEMPTION PERIOD OR CHANGE THE
OTHERWISE APPLICABLE INTEREST RATE.
  7. UPON THE EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW, THE
PURCHASER OF A DELINQUENT TAX LIEN, OR ITS SUCCESSORS  OR  ASSIGNS,  MAY
FORECLOSE THE LIEN AS IN AN ACTION AS PROVIDED IN SECTION ELEVEN HUNDRED
NINETY-FOUR  OF  THE REAL PROPERTY TAX LAW. THE PROCEDURE IN SUCH ACTION
SHALL BE THE SAME PROCEDURE AS PRESCRIBED BY  ARTICLE  THIRTEEN  OF  THE
REAL  PROPERTY  ACTIONS AND PROCEEDINGS LAW FOR THE FORECLOSURE OF MORT-
GAGES. AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO  FORECLOSE
A  LIEN,  THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT RECEIVED
UPON SALE OF A PROPERTY, MAY INCLUDE REASONABLE AND NECESSARY COLLECTION
COSTS AND LEGAL FEES.
  8. IN EACH YEAR SUBSEQUENT TO THE TAX LIEN  SALE,  AND  NO  MORE  THAN
SIXTY  DAYS  AFTER THE ANNUAL ANNIVERSARY OF SUCH SALE, THE CITY COUNCIL
OR THEIR DESIGNEE SHALL PREPARE A REPORT ON THE STATUS  AND  RESULTS  OF
SUCH SALE. SUCH REPORT SHALL INCLUDE, BUT NEED NOT BE LIMITED TO, INFOR-
MATION  ON  THE TOTAL DOLLAR AMOUNT RECEIVED BY THE MUNICIPALITY IN SUCH
SALE, THE NUMBER OF FORECLOSURES  CONDUCTED  BY  THE  THIRD  PARTY,  THE
NUMBER  OF PAYMENT PLANS ENTERED INTO BY TAXPAYERS AND THE STATUS THERE-
OF, THE NUMBER, IF ANY, OF COMPLAINTS ABOUT THE FORECLOSURE PROCESS, THE
NUMBER OF PROPERTIES TAKEN BACK BY THE CITY PURSUANT TO  THE  TERMS  AND
CONDITIONS  OF  THE  CONTRACT OF SALE, THE NUMBER, IF ANY, OF COMPLAINTS
RECEIVED BY THE CITY ON THE CONDUCT OF THE ACTIONS OF  THE  THIRD  PARTY
AND  ANY  OTHER INFORMATION THE CITY COUNCIL DEEMS NECESSARY AND PROPER.
SUCH REPORT SHALL BE FILED WITH THE STATE COMPTROLLER  FOR  HIS  OR  HER
REVIEW.  THE  STATE  COMPTROLLER  SHALL  ANNUALLY  PREPARE  A REPORT FOR
SUBMISSION TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE  SENATE,  THE
SPEAKER  OF THE ASSEMBLY, AND TO THE RESPECTIVE MINORITY LEADERS IN BOTH

S. 2257                             3

THE SENATE AND ASSEMBLY WHICH DETAILS THE EXPERIENCES OF ALL CITIES THAT
PARTICIPATED IN SUCH PROGRAM TO COLLECT DELINQUENT TAX LIENS AS PROVIDED
FOR IN SECTION THREE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND THIRTEEN
THAT ADDED THIS SECTION.
  9. THE PROVISIONS OF TITLE FIVE OF ARTICLE ELEVEN OF THE REAL PROPERTY
TAX  LAW SHALL APPLY SO FAR AS IS PRACTICABLE TO A CONTRACT FOR THE SALE
OF TAX LIENS PURSUANT TO THIS SECTION.
  S 2. Section 6 of chapter 602 of the laws of 1993  amending  the  real
property tax law relating to the enforcement of the collection of delin-
quent  real  property  taxes and to the collection of taxes by banks, is
amended by adding a new subdivision (d) to read as follows:
  (D) NOTWITHSTANDING ANY PROVISION OF ANY GENERAL, SPECIAL OR LOCAL LAW
TO THE CONTRARY AND UNTIL DECEMBER 31, 2017, ANY VILLAGE MAY ENTER  INTO
A  CONTRACT  TO  SELL SOME OR ALL OF THE DELINQUENT TAX LIENS HELD BY IT
WHICH HAVE BEEN ATTACHED TO REAL PROPERTY ON OR BEFORE JANUARY 31, 2018,
TO A PRIVATE PARTY, SUBJECT TO THE FOLLOWING CONDITIONS:
  (1) PRIOR TO ANY SALE, THE BOARD OF TRUSTEES SHALL HOLD A PUBLIC HEAR-
ING, ON NOTICE OF AT LEAST 45 DAYS,  ANNOUNCING  THE  INTENTION  OF  THE
VILLAGE TO SELL ITS DELINQUENT REAL PROPERTY TAX LIENS TO A THIRD PARTY.
SUCH HEARING SHALL NOT BE HELD MORE THAN 90 DAYS PRIOR TO SUCH SALE.
  (2)  UPON  THE  APPROVAL OF THE BOARD OF TRUSTEES AND BY ADOPTION OF A
LOCAL LAW, THE BOARD SHALL AUTHORIZE THE SALE  OF  SAID  DELINQUENT  TAX
LIENS AND THE CONSIDERATION TO BE PAID MAY BE MORE OR LESS THAN THE FACE
AMOUNT OF THE TAX LIENS SOLD.
  (3)  PROPERTY OWNERS SHALL BE GIVEN AT LEAST 30 DAYS ADVANCE NOTICE OF
SUCH SALE IN THE SAME FORM AND MANNER AS IS PROVIDED BY SUBDIVISION 2 OF
SECTION 1190 OF THE REAL PROPERTY  TAX  LAW.  FAILURE  TO  PROVIDE  SUCH
NOTICE OR THE FAILURE OF THE ADDRESSEE TO RECEIVE THE SAME SHALL INVALI-
DATE ANY SALE OF A TAX LIEN OR TAX LIENS OR THE VALIDITY OF THE TAXES OR
INTEREST PRESCRIBED BY LAW WITH RESPECT THERETO.
  (4)  THE VILLAGE SHALL SET THE TERMS AND CONDITIONS OF THE CONTRACT OF
SALE.
  (5) THE TAX LIEN PURCHASER MUST, 30 DAYS PRIOR TO THE COMMENCEMENT  OF
ANY  FORECLOSURE  ACTION,  PROVIDE  TO THE VILLAGE A LIST OF LIENS TO BE
FORECLOSED. THE VILLAGE MAY, AT ITS SOLE OPTION AND  DISCRETION,  REPUR-
CHASE A LIEN OR LIENS ON THE FORECLOSURE LIST FROM THE TAX LIEN PURCHAS-
ER.  THE  REPURCHASE  PRICE SHALL BE THE AMOUNT OF THE LIEN OR LIENS AND
MAY INCLUDE ANY ACCRUED INTEREST AND REASONABLE AND NECESSARY COLLECTION
FEES INCURRED BY THE TAX LIEN PURCHASER. THE TAX  LIEN  PURCHASER  SHALL
PROVIDE  THE  FORECLOSURE  LIST TO THE VILLAGE ALONG WITH THE APPLICABLE
REPURCHASE PRICE OF EACH LIEN, BY CERTIFIED MAIL, AND THE VILLAGE  SHALL
HAVE 30 DAYS FROM RECEIPT TO NOTIFY THE TAX LIEN PURCHASER OF ITS OPTION
TO  PURCHASE  ONE  OR MORE OF THE LIENS. IF THE VILLAGE OPTS TO PURCHASE
THE LIEN, IT SHALL PROVIDE PAYMENT WITHIN 30  DAYS  OF  RECEIPT  OF  THE
REPURCHASE PRICE OF SAID LIEN OR LIENS. IF THE VILLAGE SHALL FAIL TO OPT
TO  REPURCHASE  THE  LIEN OR LIENS THE TAX LIEN PURCHASER SHALL HAVE THE
RIGHT TO COMMENCE A FORECLOSURE ACTION  ONLY  AFTER  THE  PURCHASER  HAS
GIVEN  WRITTEN NOTICE TO THE PROPERTY OWNER AT THE LAST KNOWN ADDRESS AS
LISTED ON THE ASSESSMENT ROLL OF THE VILLAGE THAT  SAID  PROPERTY  OWNER
HAS  THE RIGHT TO ENTER INTO A PAYMENT PLAN OF AT LEAST 24 MONTHS BUT NO
LONGER THAN 48 MONTHS TO  REPAY  THE  TAX  AMOUNT  OWED.  THE  TAX  LIEN
PURCHASER SHALL HAVE THE RIGHT TO CHARGE THE SAME INTEREST AS WAS ACCRU-
ING  ON  THE  TAX  LIEN CERTIFICATE. THE TAX LIEN PURCHASER SHALL NOT BE
ALLOWED TO CHARGE ANY OTHER FEES, COSTS OR CHARGES EXCEPT THOSE EXPRESS-
LY ALLOWED HEREIN UNDER THIS SUBDIVISION.

S. 2257                             4

  (6) THE SALE OF A TAX LIEN PURSUANT  TO  THIS  SUBDIVISION  SHALL  NOT
OPERATE  TO SHORTEN THE OTHERWISE APPLICABLE REDEMPTION PERIOD OR CHANGE
THE OTHERWISE APPLICABLE INTEREST RATE.
  (7)  UPON  THE  EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW,
THE PURCHASER OF A DELINQUENT TAX LIEN, OR ITS  SUCCESSORS  OR  ASSIGNS,
MAY  FORECLOSE  THE  LIEN AS IN AN ACTION AS PROVIDED IN SECTION 1194 OF
THE REAL PROPERTY TAX LAW. THE PROCEDURE IN SUCH  ACTION  SHALL  BE  THE
SAME  PROCEDURE AS PRESCRIBED BY ARTICLE 13 OF THE REAL PROPERTY ACTIONS
AND PROCEEDINGS LAW FOR  THE  FORECLOSURE  OF  MORTGAGES.  AT  ANY  TIME
FOLLOWING  THE COMMENCEMENT OF AN ACTION TO FORECLOSE A LIEN, THE AMOUNT
REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT RECEIVED UPON SALE OF A PROP-
ERTY, MAY INCLUDE REASONABLE AND NECESSARY COLLECTION  COSTS  AND  LEGAL
FEES.
  (8)  IN EACH YEAR SUBSEQUENT TO THE TAX LIEN SALE, AND NO MORE THAN 60
DAYS AFTER THE ANNUAL  ANNIVERSARY  OF  SUCH  SALE,  THE  VILLAGE  SHALL
PREPARE  A  REPORT  ON  THE STATUS AND RESULTS OF SUCH SALE. SUCH REPORT
SHALL INCLUDE, BUT NEED NOT BE LIMITED  TO,  INFORMATION  ON  THE  TOTAL
DOLLAR  AMOUNT  RECEIVED BY THE MUNICIPALITY IN SUCH SALE, THE NUMBER OF
FORECLOSURES CONDUCTED BY THE THIRD PARTY, THE NUMBER OF  PAYMENT  PLANS
ENTERED  INTO  BY  THE  TAXPAYERS AND THE STATUS THEREOF, THE NUMBER, IF
ANY, OF COMPLAINTS ABOUT THE FORECLOSURE PROCESS, THE NUMBER OF  PROPER-
TIES  TAKEN  BACK BY THE VILLAGE PURSUANT TO THE TERMS AND CONDITIONS OF
THE CONTRACT OF SALE, THE NUMBER, IF ANY, OF COMPLAINTS RECEIVED BY  THE
VILLAGE  ON  THE CONDUCT OF THE ACTIONS OF THE THIRD PARTY AND ANY OTHER
INFORMATION THE VILLAGE DEEMS NECESSARY AND PROPER. SUCH REPORT SHALL BE
FILED WITH THE STATE COMPTROLLER FOR HIS OR HER REVIEW. THE STATE  COMP-
TROLLER  SHALL ANNUALLY PREPARE A REPORT FOR SUBMISSION TO THE GOVERNOR,
THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE ASSEMBLY,  AND
TO THE RESPECTIVE MINORITY LEADERS IN BOTH THE SENATE AND ASSEMBLY WHICH
DETAILS  THE  EXPERIENCES  OF  ALL  VILLAGES  THAT  PARTICIPATED IN SUCH
PROGRAM TO COLLECT DELINQUENT TAX LIENS AS PROVIDED FOR IN SECTION 3  OF
THE CHAPTER OF THE LAWS OF 2013 THAT ADDED THIS SUBDIVISION.
  (9)  THE  PROVISIONS OF TITLE 5 OF ARTICLE 11 OF THE REAL PROPERTY TAX
LAW SHALL APPLY SO FAR AS IS PRACTICABLE TO A CONTRACT FOR THE  SALE  OF
TAX LIENS PURSUANT TO THIS SUBDIVISION.
  S  3.  The  state  comptroller  in  preparing  its  annual report that
outlines the experiences of all cities and villages  that  have  partic-
ipated  in  a program to collect delinquent tax liens as provided for in
section 21-a of the general city law and subdivision (d) of section 6 of
chapter 602 of the laws of 1993, shall include the following information
as provided for in this section. Such report shall briefly  outline  the
reports  submitted  by all participating municipalities, the cost effec-
tiveness of such program to enhance real property tax  collections,  the
aggregate  amount of tax revenue collected minus expenses, the number of
foreclosures conducted by third parties, the  number  of  payment  plans
entered  into  by taxpayers, the number and severity of complaints about
the foreclosure process, the number of properties taken back by  partic-
ipating municipalities, any complaints received by participating munici-
palities  from  tax  lien  debtors and the general public, and any other
items or suggestions that the state comptroller  may  make  to  increase
consumer  protections to assist real property owners who have delinquent
tax liens pending to retain their real property. Such  report  shall  be
issued by the state comptroller by July first of each year.
  S  4.  This act shall take effect immediately and shall expire January
31, 2018 when upon such date the provisions of this act shall be  deemed
repealed.

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