BILL NUMBER:A10214
TITLE OF BILL: An act to amend the real property tax law, in relation
to the repayment of delinquent taxes
PURPOSE OR GENERAL IDEA OF BILL: To change the order in which tax
delinquent payments are required to be paid in tax districts.
SUMMARY OF SPECIFIC PROVISIONS: Section 1: Subdivision 1 and 2 of
section 1112 of real property tax law, as amended by chapter 532 of the
laws of 1994.
Section 2. Effective Date.
JUSTIFICATION: Currently, when a property owner falls behind in taxes,
the most recent tax bill must be paid first before older tax liens are
paid. The current policy compounds interest and penalties that could be
avoided if the order were reversed. This can create difficulties for
people trying to dig out of debt. Older tax liens tend to be less costly
and easier to afford to pay. Taxpayers would be able to pay older tax
liens off and gradually pay down their tax liens. In addition, foreclo-
sure proceedings would not be started allowing property owners more time
to save their property. The ability to pay their oldest bill first will
help lessen the burden on those families who are already struggling in
our tough economic climate.
S T A T E O F N E W Y O R K
________________________________________________________________________
10214
I N A S S E M B L Y
March 11, 2010
___________
Introduced by M. of A. REILLY -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the repayment
of delinquent taxes
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. However, the liens must
be redeemed in [reverse] chronological order, so that the lien with the
most recent lien date is redeemed [first] LAST, and the lien with the
earliest lien date is redeemed [last] FIRST. Notwithstanding the redemp-
tion of one or more of the liens against a parcel as provided herein,
the enforcement process shall proceed according to the provisions of
this article as long as [the earliest] A lien WITH A LIEN DATE FROM ANY
YEAR IN THE PRECEDING THREE YEARS remains unredeemed.
2. (a) When one or more liens against a parcel are redeemed as
provided herein, but [the earliest] ANY lien WITH A LIEN DATE FROM ANY
YEAR IN THE PRECEDING THREE YEARS 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 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) 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16017-01-0
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