NY State Senate Bill 2015-S6431

Senate Bill S6431

2015-2016 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	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

- Mar 7, 2016 - Floor Vote
  S6431
  
  60
  
  Aye
  
  1
  
  Nay
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Mar 7, 2016
      
      aye (60)
      
      Addabbo Jr.
      
      Akshar
      
      Amedore
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Farley
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Montgomery
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Ortt
      
      Panepinto
      
      Peralta
      
      Perkins
      
      Persaud
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Venditto
      
      Young
      
      nay (1)
      
      Espaillat
      
      excused (1)
      
      Parker
  Feb 2, 2016 - Local Government Committee Vote
  S6431
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: Feb 2, 2016
      
      aye (9)
      
      Boyle
      
      Hoylman-Sigal
      
      Latimer
      
      Marchione
      
      Murphy
      
      Ortt
      
      Panepinto
      
      Ritchie
      
      Valesky

co-Sponsors

View additional co-sponsors

2015-S6431 (ACTIVE) - Details

See Assembly Version of this Bill:: A9215
Current Committee:: Assembly Real Property Taxation
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
2025-2026: S1785

2015-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.

2015-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.

2015-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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