S T A T E   O F   N E W   Y O R K
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                                 6041--A
    Cal. No. 219

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 22, 2009
                               ___________

Introduced  by  Sens.  FOLEY, ADDABBO -- read twice and ordered printed,
  and when printed to be committed to the Committee on Rules  --  recom-
  mitted  to  the  Committee on Veterans, Homeland Security and Military
  Affairs in accordance with Senate Rule 6, sec. 8 -- reported favorably
  from said committee, ordered to first and second report, ordered to  a
  third  reading,  passed  by  Senate  and  delivered  to  the Assembly,
  recalled, vote reconsidered, restored to third  reading,  amended  and
  ordered reprinted, retaining its place in the order of third reading

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
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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10415-23-0
              

S. 6041--A                          2

  (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
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

S. 6041--A                          3

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
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:

S. 6041--A                          4

  (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.