Senate Bill S5075

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5075
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2023
                                ___________
 
 Introduced  by  Sen.  CLEARE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Cities 1
 
 AN ACT to amend the real property tax law and the administrative code of
   the city of New York, in relation to prohibiting the sale of tax liens
   by a tax district in a city with a population of one million or more

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Paragraph (a) of subdivision 1 of section 1190 of the real
 property tax law, as amended by chapter 149 of  the  laws  of  2003,  is
 amended to read as follows:
   (a)  Notwithstanding any general or special law to the contrary, a tax
 district may enter into a contract to sell some or all of the delinquent
 tax liens held by it to the state of New York municipal bond bank agency
 created pursuant to section  twenty-four  hundred  thirty-three  of  the
 public  authorities  law, hereinafter referred to as the "bond bank", or
 to one or more tax lien entities created by the bond  bank  pursuant  to
 section twenty-four hundred thirty-five-b of the public authorities law.
 A  tax  district  may  enter  into  such a contract whether or not it is
 otherwise subject to the provisions of this article[; provided, however,
 that any county, city or town that is not subject to the  provisions  of
 this  article pursuant to subdivision two of section eleven hundred four
 of this article may continue to enforce  the  collection  of  delinquent
 taxes,  including  through  the  sale of tax liens, pursuant to a county
 charter, city charter, administrative code  or  special  law].  NOTWITH-
 STANDING ANY PROVISION OF LAW TO THE CONTRARY, NO TAX DISTRICT IN A CITY
 WITH  A  POPULATION OF ONE MILLION OR MORE SHALL SELL SOME OR ALL OF THE
 TAX LIENS HELD BY IT.
   § 2. Subdivision b of section 11-319 of the administrative code of the
 city of New York is amended by adding a new  paragraph  15  to  read  as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09677-01-3
 S. 5075                             2
              

 
   15. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ON AND AFTER
 THE EFFECTIVE DATE OF THIS SUBDIVISION, NO TAX LIEN SHALL BE SOLD PURSU-
 ANT TO THIS CHAPTER.
   §  3. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.