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This entry was published on 2020-08-21
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SECTION 1113
Redemption of residential property for certain persons deployed by the military in certain tax districts
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 11, TITLE 2
§ 1113. Redemption of residential property for certain persons
deployed by the military in certain tax districts. 1. For the purposes
of this section:

(a) "Residential property" means property which is improved by a one,
two, or three family structure used exclusively for residential purposes
other than property subject to the assessment limitations of section
five hundred eighty-one of this chapter and article nine-B of the real
property law. A parcel shall be deemed to be residential property for
purposes of this article if applicable tax roll shows that (i) the
assessor has assigned to the parcel a property classification code in
the residential category, or (ii) the parcel has been included in the
homestead class in an approved assessing unit, or in class one in a
special assessing unit.

(b) "Certain persons deployed by the military" means a male or female
who was ordered to active military duty, other than training, in the
United States armed forces including the reserve components of the armed
forces of the United States and the activation lasted for at least six
contiguous months, or the owner was killed in action during such
activation.

(c) "Property classification codes" means the property classification
system prescribed by the commissioner pursuant to section five hundred
two of this chapter and the rules adopted thereunder.

2. A tax district may adopt a local law without referendum increasing
the redemption period for residential property for certain persons
deployed by the military to four or five years after lien date. A local
law increasing the redemption period as authorized by this section may
be amended or repealed by local law adopted without referendum. Any such
amendment or repeal shall not apply to taxes that shall have become
liens while the former local law shall have been effective. A copy of
any local law adopted pursuant to this section shall be filed with the
commissioner for informational purposes within thirty days after the
enactment thereof.

3. When determining whether a parcel qualifies for residential
property for certain persons deployed by the military for the purposes
of this section, the enforcing officer shall consider the information
appearing on the applicable tax roll. The enforcing officer shall also
consider any relevant information submitted to him or her by the
assessor, by the owner, or by any other person with an interest in a
parcel, subject to the following:

(a) If the submission is made after the enforcing officer has filed a
list of delinquent taxes pursuant to section eleven hundred twenty-two
of this article that pertains specifically to property other than
residential property for certain persons deployed by the military, and
the enforcing officer determines that a parcel on the list is
residential property for certain persons deployed by the military, the
parcel shall be accorded the redemption period applicable to the
residential property for certain persons deployed by the military,
notwithstanding the fact that it appears on the list pertaining to other
property.

(b) If the submission is made after the enforcing officer has filed a
petition of foreclosure pursuant to section eleven hundred twenty-three
of this article that pertains specifically to properties other than
residential property for certain persons deployed by the military, and
the enforcing officer determines that a parcel affected by the petition
is residential property for certain persons deployed by the military,
the enforcing officer shall withdraw the parcel from foreclosure in the
manner provided by section eleven hundred thirty-eight of this article.
Provided, however, that (i) the submissions shall not be considered an
answer to the foreclosure petition unless interposed as an answer
interposed, and the enforcing officer does not withdraw the parcel from
foreclosure may be taken by default as provided by section eleven
hundred thirty-six of this article.

(c) No such submission may be acceptable after the expiration of the
redemption period applicable to property which is not residential
property for certain persons deployed by the military.

4. In lieu of submitting information to the enforcing officer as
provided by this section, or in addition thereto, a respondent may raise
the issue in an answer interposed pursuant to this article. If the court
determines that the parcel qualifies as residential property for certain
persons deployed by the military and as such, is not yet subject to
foreclosure, the enforcing officer shall withdraw the parcel from
foreclosure in the manner provided by section eleven hundred
thirty-eight of this article.

5. If the information appearing on the tax roll does not qualify a
parcel as residential property for certain persons deployed by the
military, and it is not demonstrated in the manner provided by this
section that the parcel is residential property for certain persons
deployed by the military, the parcel shall be presumed not to be
residential property for certain persons deployed by the military for
purposes of this article.