S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4514
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 9, 2023
                                ___________
 
 Introduced by Sen. FERNANDEZ -- 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 authorizing
   municipalities to treat unpaid building code and fire  code  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-a to read as follows:
   § 901-A. 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
 GOVERNING BODY, MAY ENACT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
 THAT  FINALLY ADJUDICATED FINES IMPOSED UPON REAL PROPERTY, OTHER THAN A
 PROPERTY SERVING AS THE PRIMARY RESIDENCE OF ONE OR MORE OF  THE  OWNERS
 THEREOF,  FOR  BUILDING CODE AND FIRE CODE VIOLATIONS SHALL BE DEEMED TO
 BE DELINQUENT TAXES IN ACCORDANCE WITH THE PROVISIONS OF  THIS  SECTION;
 PROVIDED HOWEVER, THAT FINALLY ADJUDICATED FINES IMPOSED UPON REAL PROP-
 ERTY  PRIOR  TO THE EFFECTIVE DATE OF THIS ACT SHALL NOT BE DEEMED TO BE
 DELINQUENT TAXES IN ACCORDANCE WITH THE PROVISIONS 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 MUNICIPAL 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  OR  FIRE   CODE
 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 JUDGMENT.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00286-03-3
              

 S. 4514                             2
 
   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
 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 OR FIRE CODE VIOLATION, DECLARE SUCH FINE AND
 ANY  EXPENSES INCURRED IN ADJUDICATING SUCH FINE TO BE UNPAID REAL PROP-
 ERTY TAXES ON THE SUBJECT PROPERTY, AND INCLUDE SUCH  FINE  ON  THE  TAX
 ROLL OF UNPAID TAXES DELIVERED TO THE COLLECTING OFFICER.
   §  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:
   §  936.  Return of unpaid delinquent taxes.  1. Upon the expiration of
 [his] THEIR warrant, each collecting officer shall make and  deliver  to
 the  county  treasurer an account, subscribed and affirmed by [him] THEM
 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-A 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] THEM 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.
   §  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-A OF THIS  CHAP-
 TER, 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
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 "delinquent  tax"  include  any unpaid tax or other charge against lands
 owned by the state.
   §  4. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.