S T A T E O F N E W Y O R K
________________________________________________________________________
5633
2015-2016 Regular Sessions
I N A S S E M B L Y
March 2, 2015
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Introduced by M. of A. MAGNARELLI, 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.
LBD00615-01-5
A. 5633 2
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 FINES 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.