S T A T E O F N E W Y O R K
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968
2017-2018 Regular Sessions
I N A S S E M B L Y
January 10, 2017
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Introduced by M. of A. GANTT -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to cancellation
of unpaid taxes on real property conveyed by the state of New York to
a private party
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 1185 to read as follows:
§ 1185. CANCELLATION OF UNPAID TAXES ON REAL PROPERTY OWNED BY THE
STATE OF NEW YORK. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW, ALL
EXISTING UNPAID TAXES ASSESSED ON A PARCEL OF REAL PROPERTY OWNED BY THE
STATE OF NEW YORK SHALL BE EXTINGUISHED BY OPERATION OF LAW UPON THE
ALIENATION OR CONVEYANCE OF SUCH STATE OWNED LAND TO ANY PRIVATE PERSON.
THE PURPOSE OF THIS SECTION IS TO PREVENT PRIVATE PERSONS WHO ACQUIRE
REAL PROPERTY FROM THE STATE OF NEW YORK FROM INCURRING TAX LIABILITIES
EXISTING AT THE TIME OF ACQUISITION. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO PREVENT ANY LOCAL GOVERNMENT OR TAXING AUTHORITY FROM
ASSESSING AND COLLECTING OTHERWISE LAWFULLY AUTHORIZED TAXES ON SUCH
REAL PROPERTY COMMENCING FROM THE DATE THAT OWNERSHIP OF SUCH PROPERTY
PASSES FROM THE STATE TO A PRIVATE PERSON.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01458-01-7