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A03957 Summary:

BILL NOA03957
 
SAME ASNo Same As
 
SPONSORFahy
 
COSPNSR
 
MLTSPNSR
 
Add §901-a, RPT L
 
Authorizes the city of Albany to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy.
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A03957 Actions:

BILL NOA03957
 
02/08/2023referred to real property taxation
01/03/2024referred to real property taxation
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A03957 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A3957
 
SPONSOR: Fahy
  TITLE OF BILL: An act to amend the real property tax law, in relation to authorizing the city of Albany to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy   SUMMARY OF PROVISIONS: Section 1 amends subsection (d) of section 606 of the tax law. The law is amended to expand the income eligibility for the New York Earned Income Tax Credit. Section 2 adds new section 679 to the tax law. This section provides for the advance payment of the earned income credit. Section 3 sets the effective date.   JUSTIFICATION: The Earned Income Tax Credit has consistently proven one of the most effective methods by which governments can reward work and alleviate poverty. This legislation builds on the success of the New York Earned Income Credit by increasing the value of the. credit, expanding who is eligible to receive the credit, and creating an option for recipients of the credit to receive payments quarterly. The EITC is designed to reward work, its value growing with a recipient's earnings. In the 1990s the EITC was credited as being the single largest factor encouraging single mothers to return to work, and this matters for children. Research has shown that lifting the income of low-income families while a child is leads to better health outcomes, more educational exposure and higher earnings in adulthood. This bill recognizes that the COVIDI9 Pandemic has pushed many middle-class families to the brink of financial catastrophe and expands eligibility for the EITC to provide a measure of financial security for those making more than poverty wages. This bill also expands eligibility for those who do not have children, those aged 18-24, and those who do not have a social security number but pay taxes. These measures address important inadequacies in the federal EITC and will provide a measure of financial security for a large swatch of low- income New Yorkers.   LEGISLATIVE HISTORY: A10738 2019-20 A3128 2021-22   EFFECTIVE DATE: This act shall take effect immediately.
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A03957 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3957
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 8, 2023
                                       ___________
 
        Introduced  by  M. of A. FAHY -- read once and referred to the Committee
          on Real Property Taxation
 
        AN ACT to amend the real property tax law, in  relation  to  authorizing
          the  city  of  Albany  to add unpaid housing code violation penalties,
          costs and fines to such city's annual tax levy

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 901-a to read as follows:
     3    § 901-a. Collection of unpaid housing code violation penalties in  the
     4  city  of Albany; levy. 1. Authorization. In addition to and not in limi-
     5  tation of any power otherwise granted by law,  the  city  of  Albany  is
     6  hereby  authorized to collect any unpaid housing, building and fire code
     7  violation penalties, costs and fines through  placement  by  the  city's
     8  treasurer  on  the  city's  annual  tax  levy  in  accordance  with  the
     9  provisions of this section.
    10    2. Eligibility. In order to be eligible for placement on the  city  of
    11  Albany's annual tax levy such unpaid code violation penalties, costs and
    12  fines  shall  have  been adjudicated and imposed through a judgment in a
    13  court of competent jurisdiction on an owner of real property within  the
    14  city and recorded by the county clerk, as certified by the city's corpo-
    15  ration  counsel  and  have  remained unpaid for one year after the final
    16  adjudication and exhaustion of all appeals relating to the imposition of
    17  the fines for a code violation preceding the placement on the city's tax
    18  levy.
    19    3. Minimum amount owed. To qualify for placement on the tax  levy  the
    20  amount  owed for unpaid code violations must be at least five percent of
    21  the amount of the tax assessed value of the property.
    22    4. Levy. Such code violation penalty, cost or fine as set forth  in  a
    23  copy  of  the judgment certified by the corporation counsel shall be set
    24  down in the annual tax levy under  the  heading  uncollected  fines  and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03715-01-3

        A. 3957                             2
 
     1  penalties  and in accordance with this section shall be levied, enforced
     2  and collected in the same manner, by the same proceedings, at  the  same
     3  time, under the same penalties and having the same lien upon the proper-
     4  ty assessed as the general city tax and as a part thereof.
     5    5.  Notice. The city of Albany shall notify all owners or known inter-
     6  ested parties of record of the placement of the code violations  on  the
     7  municipal tax levy as uncollected fines and penalties within thirty days
     8  of placement, pursuant to section three hundred eight of the civil prac-
     9  tice  law  and rules. The notice shall include the date or dates of such
    10  violations, the description of the violations, the amount owed, a state-
    11  ment detailing the foreclosure process that will occur if the violations
    12  remain unpaid, the process to claim any surplus funds  and  the  contact
    13  information for the city's office in charge of receiving payments.
    14    6.  Tax  year.  Any  unpaid code violations shall be placed on the tax
    15  roll the city of Albany is currently in and shall not  be  placed  on  a
    16  list, roll or levy of delinquent taxes.
    17    7.  Owner-occupied. Notwithstanding any other applicable provisions of
    18  law, nothing in this section shall be applied to a residential  dwelling
    19  that is owner-occupied or is the primary residence of a homeowner.
    20    8.  Tenants.  Prior  to the placement of any property with unpaid code
    21  violations on the tax levy, the city of Albany shall develop  a  program
    22  to assist tenants residing in a dwelling at risk for tax foreclosure due
    23  to unpaid code violations. Such program shall include housing counseling
    24  assistance  or other support in relocating the tenants to suitable hous-
    25  ing prior to the tax foreclosure.
    26    9. Payment plan. Nothing in this section shall preclude  an  owner  or
    27  landlord  from  entering into a payment plan with the city of Albany for
    28  past amounts due for code violations.
    29    10. Curing code violations. (a) If all of the violations for which the
    30  penalties, fees and costs have  been  assessed  are  cured,  removed  or
    31  corrected prior to the expiration of the period for redemption set forth
    32  by the city of Albany for the city's annual tax levy, the property shall
    33  be  removed from the levy and auction and the balance of the amount owed
    34  shall be placed as a lien on the property pursuant  to  applicable  laws
    35  for  debt collection and an action for foreclosure of the property shall
    36  not be maintained for the amount owed.
    37    (b) The determination of whether or not the code violations have  been
    38  cured  shall be made by the city of Albany's enforcing officer in charge
    39  of ensuring compliance with applicable housing, building, and fire codes
    40  such as a code enforcement officer. An appeal of this determination  may
    41  be made to the city's zoning board of appeals or other local administra-
    42  tive  body as provided for in local law. The final determination made by
    43  the administrative body shall be reviewable pursuant to  article  seven-
    44  ty-eight of the civil practice law and rules.
    45    (c)  This  section  shall  not  be  applicable  to any cause of action
    46  brought for money due based on the curing of code violations  under  any
    47  form for receivership or a mechanics lien.
    48    11.  Payment  prior  to  auction.  (a)  If  the  balance owed for code
    49  violations placed on the tax levy is paid prior to the expiration of the
    50  period for redemption set forth by the city of  Albany  for  the  city's
    51  annual  tax  levy  and  there is no balance due for unpaid real property
    52  taxes, the property may not be auctioned,  and  the  property  shall  be
    53  removed from the tax levy.
    54    (b)  The  owner  shall have the right to pay the full balance prior to
    55  the expiration of the period for redemption set forth  by  the  city  of
    56  Albany for the city's annual tax levy in order to redeem the property.

        A. 3957                             3
 
     1    12.  Surplus. Any surplus funds remaining after the sale of a property
     2  at a tax foreclosure for unpaid code violations shall be returned to the
     3  former owner of the property in a manner provided under local law.  This
     4  provision  shall  not apply to a sale of a property at a tax foreclosure
     5  due to unpaid taxes. If a property has both unpaid taxes and unpaid code
     6  violations  on  the  same tax levy and is auctioned at a tax foreclosure
     7  the amount of the surplus funds returned to the former  owner  shall  be
     8  proportionate  to the amount of unpaid code violations owed in the total
     9  amount of debt owed to the city of  Albany.  For  the  purpose  of  this
    10  section,  "surplus funds" shall mean the balance of money received after
    11  auction of a property at a tax foreclosure sale minus  the  amount  owed
    12  for  code  violations  and the costs and attorneys' fees incurred in the
    13  collection of the fees by the city.
    14    13. Balance due. If after  an  auction  a  balance  is  due  for  code
    15  violations,  the  city of Albany may proceed with any action against the
    16  former owner pursuant to applicable laws.
    17    14. Exclusions. The provisions of this section shall not apply if  the
    18  city of Albany sells their tax liens in a tax lien sale.
    19    § 2. This act shall take effect immediately.
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