Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes and to impose a tax lien therefor.
STATE OF NEW YORK
________________________________________________________________________
4175
2019-2020 Regular Sessions
IN SENATE
March 4, 2019
___________
Introduced by Sen. GAUGHRAN -- 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:
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. Authorizing inclusion in the tax levy of certain fines
4 imposed by municipal corporations. 1. Notwithstanding any provision of
5 law to the contrary, a municipal corporation, acting by and through its
6 governing body, may enact a local law, ordinance or resolution providing
7 that finally adjudicated fines imposed upon real property, other than a
8 property serving as the primary residence of one or more of the owners
9 thereof, for building code and fire code violations shall be deemed to
10 be delinquent taxes in accordance with the provision of this section. No
11 such law, ordinance or resolution shall be deemed to take effect until
12 it shall have been filed with the clerk of the municipal corporation and
13 the appropriate collecting officer.
14 2. Every such local law, ordinance and resolution shall establish a
15 procedure for the judicial determination and adjudication of the under-
16 lying circumstances relating to the building code or fire code
17 violation, and the fine to be imposed if the court finds that such a
18 violation occurred. Furthermore, a real property owner who after being
19 adjudged to have committed a violation shall have the right to appeal
20 such judgment.
21 3. Every local law, ordinance and resolution enacted pursuant to this
22 section shall provide that each affected property owner shall be
23 provided, by the municipal corporation, with not less than ten days
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00085-01-9
S. 4175 2
1 written notice prior to the occurrence of any action by the municipal
2 corporation pursuant to the provisions of this section. Every such
3 notice shall inform the real property owner that a real property tax
4 lien may be imposed if the fine remains unpaid.
5 4. A municipal corporation may, not less than one year after the final
6 adjudication and exhaustion of all appeals relating to the imposition of
7 a fine for a building code or fire code violation, declare such fine and
8 any expenses incurred in adjudicating such fine to be unpaid real prop-
9 erty taxes on the subject property, and include such fine on the tax
10 roll of unpaid taxes delivered to the collecting officer.
11 § 2. Section 936 of the real property tax law, as amended by chapter
12 237 of the laws of 1995, subdivision 1 as amended by chapter 355 of the
13 laws of 1997, is amended to read as follows:
14 § 936. Return of unpaid delinquent taxes. 1. Upon the expiration of
15 his or her warrant, each collecting officer shall make and deliver to
16 the county treasurer an account, subscribed and affirmed by him or her
17 as true under the penalties of perjury, of all taxes listed on the tax
18 roll which remain unpaid including any fines deemed to be unpaid taxes
19 pursuant to section nine hundred one-a of this article, except that such
20 collecting officer shall not include in such account the amount of the
21 installments of taxes returned unpaid pursuant to [section nine hundred
22 twenty-eight-b or] subdivision one of section nine hundred seventy-six
23 of this [chapter] article. The county treasurer shall, if satisfied
24 that such account is correct, credit him with the amount of such unpaid
25 delinquent taxes. Such return shall be endorsed upon or attached to the
26 tax roll.
27 2. In making the return of unpaid taxes and fines deemed to be unpaid
28 taxes, the collecting officer shall add five per centum to the amount of
29 each tax as levied. In the event that the collecting officer fails to do
30 so, the county treasurer shall make such addition. In a county in which
31 there is a local law in effect pursuant to [section nine hundred twen-
32 ty-eight-b or] section nine hundred seventy-two of this [chapter] arti-
33 cle providing for the collection of taxes in installments, the five per
34 centum provided by this subdivision shall not be added to the taxes
35 which a real property owner has elected to pay in installments pursuant
36 to [section nine hundred twenty-eight-b or] section nine hundred seven-
37 ty-five of this [chapter] article. Such five per centum shall be added
38 by the county treasurer to the amount of such taxes as shall have
39 remained unpaid after the date upon which the last installment was due
40 as provided in such local law. The amount of such added per centum shall
41 thereafter be deemed part of the amount of the unpaid tax.
42 § 3. Subdivision 2 of section 1102 of the real property tax law, as
43 amended by chapter 532 of the laws of 1994, is amended to read as
44 follows:
45 2. "Delinquent tax" means an unpaid tax, unpaid fines that are deemed
46 to be unpaid taxes pursuant to section nine hundred one-a of this chap-
47 ter, special ad valorem levy, special assessment or other charge imposed
48 upon real property by or on behalf of a municipal corporation or special
49 district, plus all applicable charges, relating to any parcel which is
50 included in the return of unpaid delinquent taxes prepared pursuant to
51 section nine hundred thirty-six of this chapter or such other general,
52 special, or local law as may be applicable. In no event, however, shall
53 "delinquent tax" include any unpaid tax or other charge against lands
54 owned by the state.
55 § 4. This act shall take effect on the first of January next succeed-
56 ing the date on which it shall have become a law.
