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

                                  8054

                            I N  S E N A T E

                              June 8, 2016
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law,  in  relation  to  notice  of
  unpaid taxes in the county of Monroe

  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 987 of  the  real  property
tax law, subdivision 1 as amended by chapter 680 of the laws of 1994 and
subdivision  2  as added by chapter 440 of the laws of 1989, are amended
to read as follows:
  1. The collecting officer shall, on  or  after  the  thirty-first  day
following  the  expiration  of the period during which taxes may be paid
without interest, but no later than the sooner of the  eighty-fifth  day
after  such  expiration  or the fifteenth day prior to the expiration of
the warrant for the collection of taxes, mail a notice to each owner  of
real  property  upon  which taxes remain unpaid on the tax roll to which
his or her warrant relates; PROVIDED, HOWEVER, IN THE COUNTY OF  MONROE,
THE  COLLECTING  OFFICER SHALL NO LATER THAN THE SOONER OF THE NINETIETH
DAY AFTER SUCH EXPIRATION OR THE FIFTEENTH DAY PRIOR TO  THE  EXPIRATION
OF  THE WARRANT FOR THE COLLECTION OF TAXES, MAIL A NOTICE TO EACH OWNER
OF REAL PROPERTY UPON WHICH TAXES REMAIN UNPAID ON THE TAX ROLL TO WHICH
HIS OR HER WARRANT RELATES.  This notice shall be sent  to  the  mailing
address  of the owner and a copy of such notice shall be sent to the tax
billing address, if different.  The  governing  body  of  the  municipal
corporation  may  adopt  a  local  law  or  resolution providing for the
expense of mailing such notices, which shall be an additional penalty of
not more than two dollars chargeable against  the  parcel.  Such  notice
shall  at  least contain the following and may be attached to or be part
of a duplicate copy of the tax bill:
  "The taxes on your property have not been paid. If  the  taxes  should
have  been paid through a real property tax escrow account, please imme-
diately notify the holder of the account that the  taxes  have  not  yet
been paid."

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15691-01-6
              

S. 8054                             2

  2.  In  a  municipal  corporation  which  accepts payments of taxes in
installments, the provisions of this section shall be applicable to each
unpaid installment; provided, however, that with respect  to  the  first
installment  payment  for  any  fiscal year, the notice required by this
section shall be sent no later than eighty-five days after the last date
on  which  such payment was payable without interest, PROVIDED, HOWEVER,
IN THE COUNTY OF MONROE THE NOTICE REQUIRED BY  THIS  SECTION  SHALL  BE
SENT NO LATER THAN NINETY DAYS AFTER THE LAST DATE ON WHICH SUCH PAYMENT
WAS  PAYABLE  WITHOUT  INTEREST,  and  that  with respect to installment
payments other than the first installment payment  for  a  fiscal  year,
such  notice  shall  be sent no later than one hundred twenty days after
the last date on which such installment was payable without interest.
  S 2. This act shall take effect immediately.