senate Bill S6906

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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Senate Actions - UPPERCASE
Mar 27, 2014 referred to local government

S6906 - Bill Details

See Assembly Version of this Bill:
A9189
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add §901, amd §§936 & 1102, RPT L

S6906 - 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:S6906

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:

This bill authorizes municipalities to enact a local law, ordinance,
or resolution that includes unpaid fines for building code, property
maintenance, and nuisance violations as liens on the affected real
property if such property is not the primary residence of the
owner(s). The real property would then be subject to annual tax
foreclosure proceedings should the liens remain unpaid.

SUMMARY OF PROVISIONS:

Section 1: amends adds a new section 901 to the real property tax law.

Subsection 1: authorizes municipalities to enact a local law,
ordinance, or resolution providing the finally adjudicated fines
imposed on real property, other than a property serving as the primary
residence of one or more of its owners, for building code, property
maintenance, and nuisance violations be included as liens.

Subsection 2: requires that such local law establishes a procedure for
judicial determination and adjudication of underlying circumstances
relating to the violation(s), as well as the right of the real
property owner to appeal such judgment.

Subsection 3: provides that the affected property owner be notified in
writing at least ten days prior to any action pursuant to this
section, and each notice shall inform the owner that a real property
tax lien may be imposed if the fine remains unpaid.

Subsection 4: allows for unpaid fines and expenses incurred in the
adjudication of such fines to be declared as unpaid real property
taxes.

Section 2: amends section 936 of the real property tax law to include
fines pursuant to section 901 deemed as unpaid taxes.

Section 3: amends section 1102 of the real property tax law to include
unpaid fines pursuant to section 901 in the definition of "delinquent
tax".

JUSTIFICATION:

The purpose of this legislation is to hold property owners who do not
reside in a property that has been cited by a municipality for
building code, property maintenance, and nuisance violations
accountable. Often colloquially referred to as "slumlords", these
absentee landlords allow properties to deteriorate with little-to-no
recourse, as municipalities often face difficulties in enforcing and
collecting fines. These problem properties plague neighborhoods and
communities across New York State, negatively impacting quality of


life and property values for nearby residents. By authorizing
municipalities to pass local laws allowing for unpaid fines to be
included as a tax lien on the property, property owners will be forced
to pay the fines or risk the property being foreclosed upon.

FISCAL IMPLICATIONS:

None to the state. Positive for municipalities.

EFFECTIVE DATE:

The first of January next succeeding the date on which it shall have
become a law.

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

    S. 6906                                                  A. 9189

                      S E N A T E - A S S E M B L Y

                             March 27, 2014
                               ___________

IN SENATE -- Introduced by Sen. KENNEDY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY -- Introduced by M. of A. RYAN -- read once and referred to
  the Committee on Real Property Taxation

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, OTHER THAN A PROP-
ERTY SERVING AS THE PRIMARY RESIDENCE OF ONE OR MORE OF THE OWNERS THER-
EOF,  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 MUNICI-
PAL 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
CORPORATION  PURSUANT  TO  THE  PROVISIONS OF THIS SECTION.   EVERY SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01505-06-4

S. 6906                             2                            A. 9189

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]  ARTICLE.   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] ARTI-
CLE providing 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 seven-
ty-five of this [chapter] ARTICLE.  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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