S T A T E O F N E W Y O R K
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8641--C
2009-2010 Regular Sessions
I N A S S E M B L Y
June 1, 2009
___________
Introduced by M. of A. ESPAILLAT, SPANO, JAFFEE, SWEENEY, MENG, LUPARDO,
COOK, DenDEKKER, SCHROEDER, KOON, MAGNARELLI, CUSICK, TITONE, CASTRO,
PERRY, ROBINSON, HOOPER, GUNTHER, CASTELLI -- Multi-Sponsored by -- M.
of A. BARRON, GABRYSZAK, GORDON, MAISEL, McENENY, PHEFFER, REILLY,
SKARTADOS -- read once and referred to the Committee on Veterans'
Affairs -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee -- reported and referred to
the Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
reported and referred to the Committee on Ways and Means -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the real property tax law, in relation to redemption of
certain property owned by persons deployed by the United States mili-
tary
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "veteran
home redemption relief act".
S 2. The real property tax law is amended by adding a new section 1113
to read as follows:
S 1113. REDEMPTION OF RESIDENTIAL PROPERTY FOR CERTAIN PERSONS
DEPLOYED BY THE MILITARY IN CERTAIN TAX DISTRICTS. 1. FOR THE PURPOSES
OF THIS SECTION:
(A) "RESIDENTIAL PROPERTY" MEANS PROPERTY WHICH IS IMPROVED BY A ONE,
TWO, OR THREE FAMILY STRUCTURE USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES
OTHER THAN PROPERTY SUBJECT TO THE ASSESSMENT LIMITATIONS OF SECTION
FIVE HUNDRED EIGHTY-ONE OF THIS CHAPTER AND ARTICLE NINE-B OF THE REAL
PROPERTY LAW. A PARCEL SHALL BE DEEMED TO BE RESIDENTIAL PROPERTY FOR
PURPOSES OF THIS ARTICLE IF APPLICABLE TAX ROLL SHOWS THAT (I) THE
ASSESSOR HAS ASSIGNED TO THE PARCEL A PROPERTY CLASSIFICATION CODE IN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10415-22-0
A. 8641--C 2
THE RESIDENTIAL CATEGORY, OR (II) THE PARCEL HAS BEEN INCLUDED IN THE
HOMESTEAD CLASS IN AN APPROVED ASSESSING UNIT, OR IN CLASS ONE IN A
SPECIAL ASSESSING UNIT.
(B) "CERTAIN PERSONS DEPLOYED BY THE MILITARY" MEANS A MALE OR FEMALE
WHO WAS ORDERED TO ACTIVE MILITARY DUTY, OTHER THAN TRAINING, IN THE
UNITED STATES ARMED FORCES INCLUDING THE RESERVE COMPONENTS OF THE ARMED
FORCES OF THE UNITED STATES AND THE ACTIVATION LASTED FOR AT LEAST SIX
CONTIGUOUS MONTHS, OR THE OWNER WAS KILLED IN ACTION DURING SUCH ACTI-
VATION.
(C) "PROPERTY CLASSIFICATION CODES" MEANS THE PROPERTY CLASSIFICATION
SYSTEM PRESCRIBED BY THE STATE BOARD PURSUANT TO SECTION FIVE HUNDRED
TWO OF THIS CHAPTER AND THE RULES ADOPTED THEREUNDER.
2. A TAX DISTRICT MAY ADOPT A LOCAL LAW WITHOUT REFERENDUM INCREASING
THE REDEMPTION PERIOD FOR RESIDENTIAL PROPERTY FOR CERTAIN PERSONS
DEPLOYED BY THE MILITARY TO FOUR OR FIVE YEARS AFTER LIEN DATE. A LOCAL
LAW INCREASING THE REDEMPTION PERIOD AS AUTHORIZED BY THIS SECTION MAY
BE AMENDED OR REPEALED BY LOCAL LAW ADOPTED WITHOUT REFERENDUM. ANY SUCH
AMENDMENT OR REPEAL SHALL NOT APPLY TO TAXES THAT SHALL HAVE BECOME
LIENS WHILE THE FORMER LOCAL LAW SHALL HAVE BEEN EFFECTIVE. A COPY OF
ANY LOCAL LAW ADOPTED PURSUANT TO THIS SECTION SHALL BE FILED WITH THE
STATE BOARD FOR INFORMATIONAL PURPOSES WITHIN THIRTY DAYS AFTER THE
ENACTMENT THEREOF.
3. WHEN DETERMINING WHETHER A PARCEL QUALIFIES FOR RESIDENTIAL PROPER-
TY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY FOR THE PURPOSES OF THIS
SECTION, THE ENFORCING OFFICER SHALL CONSIDER THE INFORMATION APPEARING
ON THE APPLICABLE TAX ROLL. THE ENFORCING OFFICER SHALL ALSO CONSIDER
ANY RELEVANT INFORMATION SUBMITTED TO HIM OR HER BY THE ASSESSOR, BY THE
OWNER, OR BY ANY OTHER PERSON WITH AN INTEREST IN A PARCEL, SUBJECT TO
THE FOLLOWING:
(A) IF THE SUBMISSION IS MADE AFTER THE ENFORCING OFFICER HAS FILED A
LIST OF DELINQUENT TAXES PURSUANT TO SECTION ELEVEN HUNDRED TWENTY-TWO
OF THIS ARTICLE THAT PERTAINS SPECIFICALLY TO PROPERTY OTHER THAN RESI-
DENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY, AND THE
ENFORCING OFFICER DETERMINES THAT A PARCEL ON THE LIST IS RESIDENTIAL
PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY, THE PARCEL SHALL
BE ACCORDED THE REDEMPTION PERIOD APPLICABLE TO THE RESIDENTIAL PROPERTY
FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY, NOTWITHSTANDING THE FACT
THAT IT APPEARS ON THE LIST PERTAINING TO OTHER PROPERTY.
(B) IF THE SUBMISSION IS MADE AFTER THE ENFORCING OFFICER HAS FILED A
PETITION OF FORECLOSURE PURSUANT TO SECTION ELEVEN HUNDRED TWENTY-THREE
OF THIS ARTICLE THAT PERTAINS SPECIFICALLY TO PROPERTIES OTHER THAN
RESIDENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY, AND
THE ENFORCING OFFICER DETERMINES THAT A PARCEL AFFECTED BY THE PETITION
IS RESIDENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY,
THE ENFORCING OFFICER SHALL WITHDRAW THE PARCEL FROM FORECLOSURE IN THE
MANNER PROVIDED BY SECTION ELEVEN HUNDRED THIRTY-EIGHT OF THIS ARTICLE.
PROVIDED, HOWEVER, THAT (I) THE SUBMISSIONS SHALL NOT BE CONSIDERED AN
ANSWER TO THE FORECLOSURE PETITION UNLESS INTERPOSED AS AN ANSWER INTER-
POSED, AND THE ENFORCING OFFICER DOES NOT WITHDRAW THE PARCEL FROM FORE-
CLOSURE MAY BE TAKEN BY DEFAULT AS PROVIDED BY SECTION ELEVEN HUNDRED
THIRTY-SIX OF THIS ARTICLE.
(C) NO SUCH SUBMISSION MAY BE ACCEPTABLE AFTER THE EXPIRATION OF THE
REDEMPTION PERIOD APPLICABLE TO PROPERTY WHICH IS NOT RESIDENTIAL PROP-
ERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY.
4. IN LIEU OF SUBMITTING INFORMATION TO THE ENFORCING OFFICER AS
PROVIDED BY THIS SECTION, OR IN ADDITION THERETO, A RESPONDENT MAY RAISE
A. 8641--C 3
THE ISSUE IN AN ANSWER INTERPOSED PURSUANT TO THIS ARTICLE. IF THE COURT
DETERMINES THAT THE PARCEL QUALIFIES AS RESIDENTIAL PROPERTY FOR CERTAIN
PERSONS DEPLOYED BY THE MILITARY AND AS SUCH, IS NOT YET SUBJECT TO
FORECLOSURE, THE ENFORCING OFFICER SHALL WITHDRAW THE PARCEL FROM FORE-
CLOSURE IN THE MANNER PROVIDED BY SECTION ELEVEN HUNDRED THIRTY-EIGHT OF
THIS ARTICLE.
5. IF THE INFORMATION APPEARING ON THE TAX ROLL DOES NOT QUALIFY A
PARCEL AS RESIDENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILI-
TARY, AND IT IS NOT DEMONSTRATED IN THE MANNER PROVIDED BY THIS SECTION
THAT THE PARCEL IS RESIDENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY
THE MILITARY, THE PARCEL SHALL BE PRESUMED NOT TO BE RESIDENTIAL PROPER-
TY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY FOR PURPOSES OF THIS
ARTICLE.
S 3. Subdivision 1 of section 1138 of the real property tax law, as
amended by chapter 203 of the laws of 2000 and paragraph (g) as amended
by chapter 149 of the laws of 2003, is amended to read as follows:
1. Grounds. The enforcing officer of any tax district may at any time
prior to final judgment withdraw any parcel of real property from a
foreclosure proceeding under this title for one or more of the following
reasons:
(a) there is reason to believe that there may be a legal impediment to
the enforcement of the tax lien affecting such parcel;
(b) the tax has been cancelled or is subject to cancellation pursuant
to section five hundred fifty-eight of this chapter, or, in the case of
a tax district to which such section does not apply, the tax would be
subject to cancellation if such section were applicable to the tax
district;
(c) the enforcement of the lien has been stayed by the filing of a
petition pursuant to the Bankruptcy Code of 1978 (Title Eleven of the
United States Code);
(d) if the tax district were to acquire the parcel, there is a signif-
icant risk that it might be exposed to a liability substantially in
excess of the amount that could be recovered by enforcing the tax lien;
(e) the owner of the parcel has entered into an agreement to pay the
taxes in installments pursuant to section eleven hundred eighty-four of
this article, and has not defaulted thereon;
(f) in a tax district which has extended the redemption period for
residential or farm property, (i) the parcel has been included on a
petition for foreclosure, (ii) it has since been demonstrated to the
satisfaction of the enforcing officer that the parcel is residential or
farm property, and (iii) being residential or farm property, the parcel
is not yet subject to inclusion on such a petition; [or]
(g) IN A TAX DISTRICT WHICH HAS EXTENDED THE REDEMPTION PERIOD FOR
RESIDENTIAL PROPERTY FOR CERTAIN PERSONS DEPLOYED BY THE MILITARY (I)
THE PARCEL HAS BEEN INCLUDED ON A PETITION FOR FORECLOSURE, (II) HAS
BEEN DEMONSTRATED TO THE SATISFACTION OF THE ENFORCING OFFICER THAT THE
PARCEL IS RESIDENTIAL, (III) THE PROPERTY IS ELIGIBLE FOR THE EXTENDED
REDEMPTION PERIOD PURSUANT TO SECTION ELEVEN HUNDRED THIRTEEN OF THIS
ARTICLE, AND AS SUCH IS NOT YET SUBJECT TO INCLUSION OF SUCH A PETITION;
OR
(H) the tax lien has been or is to be sold pursuant to title five of
this article.
S 4. Section 1184 of the real property tax law is amended by adding a
new subdivision 7-a to read as follows:
7-A. WAIVER OF INTEREST AND PENALTIES FOR CERTAIN ELIGIBLE DEPLOYED
MILITARY MEMBERS. A COUNTY, CITY, TOWN, VILLAGE OR OTHER TAXING ENTITY
A. 8641--C 4
MAY ADOPT A LOCAL LAW, RESOLUTION OR ORDINANCE TO WAIVE INTEREST, PENAL-
TIES AND FEES AS WOULD OTHERWISE BE IMPOSED PURSUANT TO THIS SECTION,
PROVIDED THAT:
(A) THE FINANCIAL HARDSHIP WAS CAUSED IN SUBSTANTIAL PART BY THE
OWNER'S HAVING BEEN ORDERED TO ACTIVE MILITARY DUTY IN THE UNITED STATES
ARMED FORCES INCLUDING THE RESERVE COMPONENTS OF SUCH ARMED FORCES;
(B) THE DEPLOYMENT LASTED FOR AT LEAST SIX CONTIGUOUS MONTHS, OR THE
OWNER WAS KILLED IN ACTING DURING SUCH ACTIVATION; AND
(C) THE OWNER PROVIDES SATISFACTORY WRITTEN EVIDENCE AS PRESCRIBED IN
THE LOCAL LAW, RESOLUTION OR ORDINANCE THAT THE CHIEF ELECTED OFFICER OR
SUCH COUNTY, CITY, TOWN, VILLAGE OR TAXING ENTITY, OR THEIR DESIGNEE, OR
ANY OTHER OFFICIAL THAT MAY BE DESIGNATED BY SUCH LAW, ORDINANCE OR
REGULATION.
S 5. This act shall take effect immediately.