senate Bill S2371

2013-2014 Legislative Session

Authorizes municipalities to treat unpaid fines for building code, property maintenance and nuisance violations as unpaid real property taxes

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jan 16, 2013 referred to local government

S2371 - Bill Details

See Assembly Version of this Bill:
A478A
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §901, amd §§936 & 1102, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S4719, A7846

S2371 - Bill Texts

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Authorizes municipalities to treat unpaid fines for building code, property maintenance and nuisance violations as unpaid real property taxes and to impose a tax lien therefor.

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BILL NUMBER:S2371

TITLE OF BILL: An act to amend the real property tax law, in relation
to authorizing municipalities to treat unpaid building code, property
maintenance and nuisance fines as delinquent taxes and impose tax
liens upon the real property which is the subject of such fines

PURPOSE OR GENERAL IDEA OF BILL: This bill authorizes municipalities
to include unpaid fines such as building code enforcement fines,
nuisance fines, and other quality of life protections in the following
year tax levy and subjects the property to foreclosure proceedings as
authorized by the law for unpaid real property taxes. This legislation
will enable municipalities, at local option, to treat unpaid
enforcement fines as liens on the affected property. The liens could
then be foreclosed pursuant to annual tax foreclosure proceedings
should the fines remain unpaid. Faced with prospect of having their
property sold at a tax sale, it is anticipated that violators would
choose to settle outstanding fines to municipality.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Adds a new section 901 to the Real Property Tax law,
subsection 1 empowers municipalities to enact law, resolution, or
ordinance providing that finally adjudicated fines imposed upon real
property for building code, property maintenance or nuisance
violations may be recovered as delinquent taxes. Subsection 2 calls
for the enactment of procedures for judicial determination and
adjudication of the underlying circumstances of the fine and avenues
of appeal. Subsection 3 provides that affected property owners shall
be afforded no less than ten days written notice of the occurrence of
any action under this section and that a lien may be imposed if the
fine is unpaid. Subsection 4 allows for unpaid fines and expenses
incurred in adjudicating such fine to be unpaid real property taxes.

Section 2: Amends section 936 of the real property tax law to include
fines to be deemed as unpaid taxes.

Section 3: Amends Subdivision 2 of section 1102 of the real property
tax law to add to the definition of "Delinquent Tax" unpaid fines
described by this Bill.

JUSTIFICATION: It is costly for municipalities to collect unpaid
fines because the fine may only be collected pending a civil judgment.
Consequently, smaller fines remain unpaid but, in the aggregate, may
amount to thousands of dollars. While revenue may be raised under this
Bill, the overall purpose is to ensure that buildings violations and
other quality of life protections are enforced and properties are
maintained.

PRIOR LEGISLATIVE HISTORY: 2012: S. 4719 - Referred to Local
Governments Committee, Similar to A.2459 of 2004.

FISCAL IMPLICATIONS: Will help local governments more effectively
collect monies owed.


EFFECTIVE DATE: January 1st next succeeding the date upon which it
shall have become law.

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

                                  2371

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 16, 2013
                               ___________

Introduced  by  Sen.  KLEIN  -- 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  authorizing
  municipalities to treat unpaid building code, property maintenance and
  nuisance  fines as delinquent taxes and impose tax liens upon the real
  property which is the subject of such fines

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

  Section  1.    The  real  property  tax law is amended by adding a new
section 901 to read as follows:
  S 901. AUTHORIZING INCLUSION IN THE TAX LEVY OF CERTAIN FINES  IMPOSED
BY  MUNICIPAL  CORPORATIONS.  1. NOTWITHSTANDING ANY PROVISION OF LAW TO
THE CONTRARY, A MUNICIPAL CORPORATION, ACTING BY AND THROUGH ITS GOVERN-
ING BODY, MAY ENACT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING  THAT
FINALLY  ADJUDICATED FINES IMPOSED UPON REAL PROPERTY FOR BUILDING CODE,
PROPERTY MAINTENANCE AND NUISANCE  VIOLATIONS  SHALL  BE  DEEMED  TO  BE
DELINQUENT  TAXES  IN  ACCORDANCE WITH THE PROVISION OF THIS SECTION. NO
SUCH LAW, ORDINANCE OR RESOLUTION SHALL BE DEEMED TO TAKE  EFFECT  UNTIL
IT SHALL HAVE BEEN FILED WITH THE CLERK OF THE MUNICIPAL CORPORATION AND
THE APPROPRIATE COLLECTING OFFICER.
  2.  EVERY  SUCH  LOCAL LAW, ORDINANCE AND RESOLUTION SHALL ESTABLISH A
PROCEDURE FOR THE JUDICIAL DETERMINATION AND ADJUDICATION OF THE  UNDER-
LYING  CIRCUMSTANCES RELATING TO THE BUILDING CODE, PROPERTY MAINTENANCE
OR NUISANCE VIOLATION, AND THE FINE TO BE IMPOSED  IF  THE  COURT  FINDS
THAT  SUCH  A VIOLATION OCCURRED. FURTHERMORE, A REAL PROPERTY OWNER WHO
AFTER BEING ADJUDGED TO HAVE COMMITTED A VIOLATION SHALL HAVE THE  RIGHT
TO APPEAL SUCH JUDGEMENT.
  3.  EVERY LOCAL LAW, ORDINANCE AND RESOLUTION ENACTED PURSUANT TO THIS
SECTION SHALL  PROVIDE  THAT  EACH  AFFECTED  PROPERTY  OWNER  SHALL  BE
PROVIDED,  BY  THE  MUNICIPAL  CORPORATION,  WITH NOT LESS THAN TEN DAYS
WRITTEN NOTICE PRIOR TO THE OCCURRENCE OF ANY ACTION  BY  THE  MUNICIPAL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01505-02-3

S. 2371                             2

CORPORATION  PURSUANT  TO  THE  PROVISIONS OF THIS SECTION.   EVERY SUCH
NOTICE SHALL INFORM THE REAL PROPERTY OWNER THAT  A  REAL  PROPERTY  TAX
LIEN MAY BE IMPOSED IF THE FINE REMAINS UNPAID.
  4. A MUNICIPAL CORPORATION MAY, NOT LESS THAN ONE YEAR AFTER THE FINAL
ADJUDICATION AND EXHAUSTION OF ALL APPEALS RELATING TO THE IMPOSITION OF
A  FINE FOR A BUILDING CODE, PROPERTY MAINTENANCE OR NUISANCE VIOLATION,
DECLARE SUCH FINE AND ANY EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO
BE UNPAID REAL PROPERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE  SUCH
FINE  ON  THE TAX ROLL OF UNPAID TAXES DELIVERED TO THE COLLECTING OFFI-
CER.
  S 2. Section 936 of the real property tax law, as amended  by  chapter
237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
laws of 1997, is amended to read as follows:
  S 936. Return of unpaid delinquent taxes.  1. Upon the  expiration  of
his  OR  HER  warrant, each collecting officer shall make and deliver to
the county treasurer an account, subscribed and affirmed by him  OR  HER
as  true  under the penalties of perjury, of all taxes listed on the tax
roll which remain unpaid INCLUDING ANY FINES DEEMED TO BE  UNPAID  TAXES
PURSUANT  TO  SECTION NINE HUNDRED ONE OF THIS ARTICLE, except that such
collecting officer shall not include in such account the amount  of  the
installments  of taxes returned unpaid pursuant to [section nine hundred
twenty-eight-b or] subdivision one of section nine  hundred  seventy-six
of  this  chapter.  The  county  treasurer shall, if satisfied that such
account is correct, credit him with the amount of such unpaid delinquent
taxes. Such return shall be endorsed upon or attached to the tax roll.
  2. In making the return of unpaid taxes AND FINE DEEMED TO  BE  UNPAID
TAXES, the collecting officer shall add five per centum to the amount of
each tax as levied. In the event that the collecting officer fails to do
so,  the county treasurer shall make such addition. In a county in which
there is a local law in effect pursuant to [section nine  hundred  twen-
ty-eight-b  or] section nine hundred seventy-two of this chapter provid-
ing for the collection of taxes in installments,  the  five  per  centum
provided  by  this  subdivision  shall not be added to the taxes which a
real property owner has elected  to  pay  in  installments  pursuant  to
[section  nine  hundred twenty-eight-b or] section nine hundred seventy-
five of this chapter. Such five per centum shall be added by the  county
treasurer  to  the  amount  of  such taxes as shall have remained unpaid
after the date upon which the last installment was due  as  provided  in
such  local law. The amount of such added per centum shall thereafter be
deemed part of the amount of the unpaid tax.
  S 3. Subdivision 2 of section 1102 of the real property  tax  law,  as
amended  by  chapter  532  of  the  laws  of 1994, is amended to read as
follows:
  2. "Delinquent tax" means an unpaid tax, UNPAID FINES THAT ARE  DEEMED
TO BE UNPAID TAXES PURSUANT TO SECTION NINE HUNDRED ONE OF THIS CHAPTER,
special ad valorem levy, special assessment or other charge imposed upon
real  property  by  or  on  behalf of a municipal corporation or special
district, plus all applicable charges, relating to any parcel  which  is
included  in  the return of unpaid delinquent taxes prepared pursuant to
section nine hundred thirty-six of this chapter or such  other  general,
special,  or local law as may be applicable. In no event, however, shall
"delinquent tax" include any unpaid tax or other  charge  against  lands
owned by the state.
  S  4. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

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