Senate Bill S10634

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10634
 
                             I N  S E N A T E
 
                               June 1, 2026
                                ___________
 
 Introduced  by  Sen.  STEWART-COUSINS -- 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 permitting the
   city of Yonkers to establish a  surcharge  for  vacant  and  abandoned
   property
 
   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 306 to read as follows:
   §  306. ADDITIONAL TAX ON VACANT AND ABANDONED REAL PROPERTY; YONKERS.
 1. SURCHARGE ESTABLISHED.  NOTWITHSTANDING ANY PROVISION OF ANY GENERAL,
 SPECIAL OR LOCAL LAW, TO THE CONTRARY, THE CITY OF  YONKERS,  COUNTY  OF
 WESTCHESTER  IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
 LAWS IN ACCORDANCE WITH THIS SECTION IMPOSING A SURCHARGE ON VACANT  AND
 ABANDONED REAL PROPERTY.
   2. DEFINITIONS. AS USED IN THIS SECTION:
   (A) "COMMISSIONER OF FINANCE" MEANS THE COMMISSIONER OF FINANCE OF THE
 CITY OF YONKERS, OR THEIR DESIGNEE.
   (B)  "DEPARTMENT  OF  FINANCE"  MEANS THE DEPARTMENT OF FINANCE OF THE
 CITY OF YONKERS.
   (C) "NET REAL PROPERTY TAX" MEANS THE REAL PROPERTY  TAX  ASSESSED  ON
 REAL  PROPERTY  AFTER  DEDUCTION FOR ANY EXEMPTION OR ABATEMENT RECEIVED
 PURSUANT TO THIS CHAPTER.
   3. ADDITIONAL SURCHARGE.  A LOCAL LAW ENACTED PURSUANT TO THIS SECTION
 MAY PROVIDE FOR A REAL PROPERTY TAX SURCHARGE AT AN  AMOUNT  UP  TO  TWO
 TIMES  THE  NET REAL PROPERTY TAX FOR FISCAL YEARS BEGINNING ON OR AFTER
 JULY FIRST, TWO  THOUSAND  TWENTY-SEVEN;  PROVIDED,  HOWEVER,  THAT  THE
 AGGREGATE  AMOUNT OF SUCH SURCHARGE AND THE NET REAL PROPERTY TAX OTHER-
 WISE DUE ON SUCH PROPERTY SHALL NOT EXCEED  THREE  TIMES  THE  NET  REAL
 PROPERTY TAX OTHERWISE DUE ON SUCH PROPERTY.
   4.    PROPERTY  SUBJECT TO ADDITIONAL SURCHARGE; DESIGNATION OF VACANT
 AND ABANDONED REAL PROPERTY.  SUCH SURCHARGE SHALL BE IMPOSED ON  VACANT
 AND  ABANDONED REAL PROPERTY, AS DESIGNATED BY THE DEPARTMENT OF FINANCE
 PURSUANT TO THIS SUBDIVISION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15454-02-6
 S. 10634                            2
 
   (A) FOR THE PURPOSES OF THIS SECTION, REAL PROPERTY  SHALL  BE  DEEMED
 VACANT AND ABANDONED IF ANY OF THE FOLLOWING CONDITIONS APPLY:
   (I)  SUCH  PROPERTY IS RESIDENTIAL REAL PROPERTY AND THE DEPARTMENT OF
 FINANCE, OR ITS DESIGNEE, HAS ESTABLISHED, AFTER  INSPECTIONS  CONDUCTED
 IN  THE MANNER DESCRIBED IN PARAGRAPHS (B) AND (C) OF SUBDIVISION TWO OF
 SECTION ELEVEN HUNDRED ELEVEN-A OF  THIS  CHAPTER,  THAT  SUCH  PROPERTY
 SATISFIES THE CONDITIONS DESCRIBED IN SUCH PARAGRAPHS;
   (II)  A  COURT OR OTHER APPROPRIATE STATE OR LOCAL GOVERNMENTAL ENTITY
 HAS DETERMINED, FOLLOWING DUE NOTICE TO THE OWNER OF RECORD OR OCCUPANT,
 THAT SUCH PROPERTY IS VACANT AND ABANDONED;
   (III) EACH OWNER OF  RECORD  HAS  ISSUED  A  SWORN  WRITTEN  STATEMENT
 EXPRESSING  THE  INTENT  TO  VACATE  AND  ABANDON  SUCH  PROPERTY AND AN
 INSPECTION OF SUCH PROPERTY SHOWS NO EVIDENCE OF LAWFUL OCCUPANCY; OR
   (IV) SUCH PROPERTY HAS BEEN CONDEMNED OR ORDERED VACATED BY A  GOVERN-
 MENTAL AUTHORITY, AND THERE IS NO EVIDENCE OF LAWFUL OCCUPANCY.
   (B)  REAL  PROPERTY SHALL NOT BE DEEMED VACANT AND ABANDONED IF ANY OF
 THE FOLLOWING CONDITIONS APPLY:
   (I) SUCH PROPERTY IS UNDERGOING CONSTRUCTION, RENOVATION, OR REHABILI-
 TATION THAT IS PROCEEDING DILIGENTLY TO COMPLETION;
   (II) SUCH PROPERTY IS OCCUPIED ON  A  SEASONAL  BASIS,  BUT  OTHERWISE
 SECURE;
   (III)  SUCH  PROPERTY  IS  THE  SUBJECT OF A PROBATE ACTION, ACTION TO
 QUIET TITLE, OR OTHER OWNERSHIP  DISPUTE  OF  WHICH  THE  DEPARTMENT  OF
 FINANCE HAS ACTUAL NOTICE, AND IS SECURE;
   (IV)  SUCH  PROPERTY  HAS  BEEN DAMAGED BY A NATURAL DISASTER, AND THE
 OWNER HAS DEMONSTRATED AN INTENT TO REPAIR OR REOCCUPY THE PROPERTY; OR
   (V) SUCH PROPERTY IS OCCUPIED BY THE OWNER, A RELATIVE OF THE OWNER OR
 A TENANT LAWFULLY IN POSSESSION.
   (C) FOR PURPOSES OF THIS SECTION, REAL PROPERTY SHALL  NOT  BE  DEEMED
 OCCUPIED  SOLELY  BECAUSE  FURNISHINGS OR PERSONAL PROPERTY ARE PRESENT,
 UTILITIES REMAIN CONNECTED, OR THE OWNER OR ANOTHER PERSON  OCCASIONALLY
 VISITS,  TEMPORARILY  OCCUPIES  OR  MAKES INCIDENTAL USE OF THE PROPERTY
 WITHOUT REGULAR HABITATION OR ONGOING LAWFUL  USE  CONSISTENT  WITH  THE
 PROPERTY'S  INTENDED PURPOSE. A PROPERTY PREVIOUSLY DESIGNATED AS VACANT
 AND ABANDONED SHALL NOT BE DEEMED OCCUPIED UNLESS IT HAS  BEEN  LAWFULLY
 OCCUPIED  FOR  RESIDENTIAL,  COMMERCIAL,  OR  OTHER LAWFUL PURPOSES ON A
 REGULAR OR HABITUAL BASIS.
   5. NOTICE AND REVIEW. (A) PRIOR TO DESIGNATING A  PROPERTY  AS  VACANT
 AND  ABANDONED  FOR  PURPOSES OF THIS SECTION, THE DEPARTMENT OF FINANCE
 SHALL PROVIDE WRITTEN NOTICE BY FIRST CLASS MAIL TO THE OWNER OF  RECORD
 AT  THE  ADDRESS  LISTED ON THE ASSESSMENT ROLL AND AT ANY OTHER ADDRESS
 FOR SUCH OWNER IN THE RECORDS OF THE DEPARTMENT OF FINANCE. SUCH  NOTICE
 SHALL  STATE  THE  BASIS  FOR  THE PROPOSED DESIGNATION AND PROVIDE SUCH
 OWNER WITH AN OPPORTUNITY TO CONTEST SUCH DESIGNATION.
   (B) IF SUCH OWNER FAILS TO RESPOND TO SUCH  NOTICE  WITHIN  FORTY-FIVE
 DAYS  FROM  THE  MAILING  THEREOF,  OR IF SUCH OWNER'S RESPONSE DOES NOT
 ADEQUATELY DEMONSTRATE THAT THE PROPERTY IS NOT  VACANT  AND  ABANDONED,
 THE DEPARTMENT OF FINANCE MAY ISSUE A DETERMINATION THAT THE PROPERTY IS
 VACANT  AND ABANDONED, AND THE SURCHARGE AUTHORIZED BY SUBDIVISION THREE
 OF THIS SECTION SHALL APPLY BEGINNING WITH THE NEXT ASSESSMENT ROLL.
   (C) AN OWNER DISSATISFIED WITH THE DEPARTMENT  OF  FINANCE'S  DETERMI-
 NATION  MAY APPEAL SUCH DETERMINATION TO THE COMMISSIONER OF FINANCE, IN
 A FORM AND MANNER TO BE PRESCRIBED BY THE COMMISSIONER OF FINANCE.
   (D) ANY DETERMINATION OF THE COMMISSIONER OF FINANCE PURSUANT TO  THIS
 SUBDIVISION SHALL CONSTITUTE A FINAL AGENCY DETERMINATION.
 S. 10634                            3

   (E)  ANY  OWNER AGGRIEVED BY A FINAL DETERMINATION OF THE COMMISSIONER
 OF FINANCE MAY SEEK JUDICIAL REVIEW PURSUANT TO ARTICLE SEVENTY-EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES.
   (F)  IF THE DESIGNATION OF A PROPERTY AS VACANT AND ABANDONED IS OVER-
 TURNED, ANY ADDITIONAL TAXES, INTEREST, OR PENALTIES IMPOSED PURSUANT TO
 THIS SECTION SHALL BE CANCELLED, AND ANY PAYMENTS MADE AS  A  RESULT  OF
 SUCH DESIGNATION SHALL BE REFUNDED OR CREDITED IN THE MANNER PROVIDED BY
 SECTION  FIVE HUNDRED FIFTY-SIX OF THIS CHAPTER; PROVIDED, HOWEVER, THAT
 NO INTEREST SHALL BE PAID ON ANY SUCH REFUND OR CREDIT.
   6. POWERS AND DUTIES.   THE DEPARTMENT OF  FINANCE  OF  YONKERS  SHALL
 HAVE,  IN  ADDITION TO ANY OTHER FUNCTIONS, POWERS AND DUTIES WHICH HAVE
 BEEN OR MAY BE CONFERRED ON IT BY LAW, THE POWER TO MAKE AND  PROMULGATE
 RULES  TO  CARRY  OUT  THE  PURPOSES  OF THIS SECTION INCLUDING, BUT NOT
 LIMITED TO, RULES RELATING TO THE TIMING, FORM AND MANNER OF ANY CERTIF-
 ICATION REQUIRED TO BE SUBMITTED UNDER THIS SECTION.
   7. LIABILITY FOR TAXES OWED.   NOTWITHSTANDING ANY  PROVISION  OF  ANY
 GENERAL,  SPECIAL OR LOCAL LAW TO THE CONTRARY, AN OWNER OR OWNERS SHALL
 BE PERSONALLY LIABLE FOR ANY TAXES OWED PURSUANT TO THIS SECTION WHENEV-
 ER SUCH OWNER OR OWNERS FAIL TO COMPLY WITH THIS SECTION  OR  THE  LOCAL
 LAW  OR  RULES PROMULGATED THEREUNDER, OR MAKES SUCH FALSE OR MISLEADING
 STATEMENT OR OMISSION AND THE COMMISSIONER OF  FINANCE  DETERMINES  THAT
 SUCH  ACT WAS DUE TO THE OWNER OR OWNERS' WILLFUL NEGLECT, OR THAT UNDER
 SUCH CIRCUMSTANCES SUCH ACT CONSTITUTED A FRAUD  ON  THE  DEPARTMENT  OF
 FINANCE.   THE REMEDY PROVIDED HEREIN FOR AN ACTION IN PERSONAM SHALL BE
 IN ADDITION TO ANY OTHER REMEDY OR  PROCEDURE  FOR  THE  ENFORCEMENT  OF
 COLLECTION OF DELINQUENT TAXES PROVIDED BY ANY GENERAL, SPECIAL OR LOCAL
 LAW.
   §  2.  This  act shall take effect on the thirtieth day after it shall
 have become a law and shall be applicable to fiscal years  beginning  on
 or after July 1, 2027.