NY State Senate Bill S6431

Archive: Last Bill Status - Passed Senate

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

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Actions

view actions (7)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 07, 2016	referred to real property taxation delivered to assembly passed senate
Feb 09, 2016	advanced to third reading
Feb 08, 2016	2nd report cal.
Feb 02, 2016	1st report cal.121
Jan 13, 2016	referred to local government

Votes

view votes

Mar 7, 2016 - floor Vote

S6431

floor

Aye

Nay

Absent

Excused

Abstained

Feb 2, 2016 - Local Government committee Vote

S6431

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Co-Sponsors

S6431 (ACTIVE) - Details

See Assembly Version of this Bill:: A9215
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1112, RPT L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S212, A4479
2019-2020: S2864
2021-2022: S2084
2023-2024: S5058

S6431 (ACTIVE) - Summary

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

S6431 (ACTIVE) - Sponsor Memo

 BILL NUMBER:  S6431

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to the redemption of multiple liens on farm property

 PURPOSE OR GENERAL IDEA OF BILL :

To allow farm property tax liens to be paid in chronological order

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1 amends subdivision 1 and 2 of section 1112 of the real
property tax law, as amended by chapter 532 of the laws of 1994, to
require liens on a parcel that is not farm property to be redeemed in
reverse chronological order. Section b requires that a tax lien on a
parcel that is farm property to be redeemed in chronological order, so
that the lien with the earliest lien date is redeemed first, and the
lien with the most recent lien date is redeemed last.

Section 2 ensures that unpaid tax liens on farm property are held
under the same provisions for enforcement as parcels of non-farm
property.

 JUSTIFICATION :

Enshrined in the New York State Constitution, as well as in the

Agriculture and Markets Law, is the directive that the State should
utilize all of its powers to protect and preserve one of our state's
greatest resources - New York's 7 million acres of farmland.

One of the challenges that farmers face in producing food in New York
is our increasingly higher cost of doing business. Farmers are price
takers, not price makers. And while farmers produce food in New York
State with higher tax rates, higher energy and labor costs, and higher
regulatory burdens, the food that is sold and the price the farmer
receives is based upon global factors and global commodity prices.

This puts farmers in a uniquely difficult position financially,
especially during cyclical times of very low prices. Farmers caught in
a financial bind at times face tax liens on their land, but unlike
most other businesses farmers must by necessity hold a substantial
amount of land upon which to produce food.

In order to help the farm community avoid foreclosures, and thus
preserve and protect New York's critical agricultural land, changing
the process by which the liens are redeemed would be a substantial aid
to the farmer who is Caught in a cyclical price downturn.

Allowing a farmer to redeem the earliest tax lien first helps avoid
the additional accrual of interest and a potential foreclosure process
spurred by factors that may largely be out of the farmer's control.
This bill takes a step forward in helping our State's farm families
and maintaining the state's crucial farm land.

 PRIOR LEGISLATIVE HISTORY :

S.4514 of 2012: Passed Senate
S.982 of 2013: Passed Senate
S.982 of 2014: Passed Senate

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
This act shall take effect immediately.

S6431 (ACTIVE) - Bill Text download pdf

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

                                  6431

                            I N  S E N A T E

                            January 13, 2016
                               ___________

Introduced by Sen. MARCHIONE -- 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 the redemption
  of multiple liens on farm property

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

  Section 1. Subdivisions 1 and 2 of section 1112 of the  real  property
tax  law,  as amended by chapter 532 of the laws of 1994, are amended to
read as follows:
  1.  When a tax district holds more than one tax lien against a parcel,
the liens need not be redeemed simultaneously.  (A) However,  the  liens
ON  A  PARCEL,  WHICH  IS NOT FARM PROPERTY, must be redeemed in reverse
chronological order, so that the lien with the most recent lien date  is
redeemed  first,  and  the  lien with the earliest lien date is redeemed
last. Notwithstanding the redemption of one or more of the liens against
SUCH a parcel as provided [herein]  IN  THIS  ARTICLE,  the  enforcement
process  shall  proceed  according  to the provisions of this article as
long as the earliest lien remains unredeemed.
  (B) HOWEVER, IN THE CASE OF LIENS AGAINST A PARCEL, THAT IS FARM PROP-
ERTY, THE LIENS MUST BE REDEEMED IN CHRONOLOGICAL  ORDER,  SO  THAT  THE
LIEN  WITH  THE  EARLIEST LIEN DATE IS REDEEMED FIRST, AND THE LIEN WITH
THE MOST RECENT LIEN DATE IS REDEEMED LAST. NOTWITHSTANDING THE  REDEMP-
TION  OF ONE OR MORE OF THE LIENS AGAINST A PARCEL THAT IS FARM PROPERTY
AS PROVIDED IN THIS  ARTICLE,  THE  ENFORCEMENT  PROCESS  SHALL  PROCEED
ACCORDING  TO  THE PROVISIONS OF THIS ARTICLE AS LONG AS THE MOST RECENT
LIEN REMAINS UNREDEEMED.
  2. (a) When one or more liens against a parcel, THAT IS NOT FARM PROP-
ERTY, are redeemed as provided [herein] IN THIS ARTICLE, but the  earli-
est  lien remains unredeemed, the receipt issued to the person redeeming
shall include a statement in substantially the following  form:    "This
parcel  remains subject to one or more delinquent tax liens. The payment
you have made will not postpone the enforcement of the outstanding  lien
or liens. Continued failure to pay the entire amount owed will result in
the loss of the property."

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

                                                           LBD13504-01-6

S. 6431                             2

  (b)  WHEN  ONE  OR MORE LIENS AGAINST A PARCEL, THAT IS FARM PROPERTY,
ARE REDEEMED AS PROVIDED IN THIS  ARTICLE,  BUT  THE  MOST  RECENT  LIEN
REMAINS  UNREDEEMED,  THE  RECEIPT  ISSUED TO THE PERSON REDEEMING SHALL
INCLUDE A STATEMENT IN SUBSTANTIALLY  THE  FOLLOWING  FORM:  "THIS  FARM
PARCEL  REMAINS SUBJECT TO ONE OR MORE DELINQUENT TAX LIENS. THE PAYMENT
YOU HAVE MADE WILL NOT POSTPONE THE ENFORCEMENT OF THE OUTSTANDING  LIEN
OR LIENS. CONTINUED FAILURE TO PAY THE ENTIRE AMOUNT OWED WILL RESULT IN
THE LOSS OF THE PROPERTY."
  (C)  Failure  to  include  such  a  statement on the receipt shall not
invalidate any tax lien or  prevent  the  enforcement  of  the  same  as
provided by law.
  S  2.  This  act  shall take effect immediately and shall apply to the
redemption of liens occurring on and after such effective date.

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The New York State Senate

senate Bill S6431

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Archive: Last Bill Status - Passed Senate

Your Voice

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Votes

Mar 7, 2016 - floor Vote

Floor Vote: Mar 7, 2016

Feb 2, 2016 - Local Government committee Vote

Local Government Committee Vote: Feb 2, 2016

Co-Sponsors

S6431 (ACTIVE) - Details

S6431 (ACTIVE) - Summary

S6431 (ACTIVE) - Sponsor Memo

S6431 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S6431

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Archive: Last Bill Status - Passed Senate

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Actions

Votes

Mar 7, 2016 - floor Vote

Floor Vote: Mar 7, 2016

Feb 2, 2016 - Local Government committee Vote

Local Government Committee Vote: Feb 2, 2016

Co-Sponsors

S6431 (ACTIVE) - Details

S6431 (ACTIVE) - Summary

S6431 (ACTIVE) - Sponsor Memo

S6431 (ACTIVE) - Bill Text download pdf

Comments