N.Y. Real Property Tax Law 1111 – Redemption of residential or farm property in certain tax districts
§ 1111. Redemption of residential or farm property in certain tax districts. 1. For purpose of this article:
Terms Used In N.Y. Real Property Tax Law 1111
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Enforcing officer: means any elected or appointed officer of any tax district empowered or charged by law to enforce the collection of tax liens on real property; provided, however, that (a) where no law provides otherwise, the enforcing officer shall be (i) in a county which is a tax district, the county treasurer or commissioner of finance, (ii) in a city which is a tax district, the official so empowered or charged by the city charter, (iii) in a village which is a tax district, the village treasurer, and (iv) in a town which is a tax district, the town supervisor; and (b) when the duties and powers of an "enforcing officer" are vested in two or more elected or appointed officials, the governing body of the tax district shall designate which of such officials shall act as enforcing officer for the purposes set forth in this article. See N.Y. Real Property Tax Law 1102
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means an individual, a corporation (including a foreign corporation and a municipal corporation), a joint stock association, a partnership, the state, and any other organization, state, government or county which may lawfully own property in the state. See N.Y. Real Property Tax Law 1102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Tax district: means : (a) a county, other than (i) a county for which the cities and towns enforce delinquent taxes pursuant to the county administrative code, or (ii) a county wholly contained within a city;
(b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;
(c) a village, other than a village for which the county enforces delinquent taxes pursuant to section fourteen hundred forty-two of this chapter; or
(d) a town in a county in which towns enforce delinquent taxes pursuant to the county administrative code. See N.Y. Real Property Tax Law 1102
(a) "Farm property" means property which primarily consists of land used in agricultural production, as defined in Article 25 of the agriculture and markets law. A parcel shall be deemed to be farm property for purposes of this article if the applicable tax roll shows that (i) the parcel is exempt from taxation pursuant to § 305 of the agriculture and markets law, or pursuant to section four hundred eighty-three of this chapter, or (ii) the assessor has assigned to the parcel a property classification code in the agricultural category.
(b) "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 9-B of the real property law. A parcel shall be deemed to be residential property for purposes of this article if the 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.
(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 or farm property, or both, to three or four 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 as residential or farm property for purposes of this article, 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 or farm property, and the enforcing officer determines that a parcel on the list is residential or farm property, the parcel shall be accorded the redemption period applicable to residential or farm property, 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 or farm properties, and the enforcing officer determines that a parcel affected by the petition is residential or farm property, 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 submission shall not be considered an answer to the foreclosure petition unless interposed as an answer in the manner provided by this article, and (ii) if no answer is interposed, and the enforcing officer does not withdraw the parcel from foreclosure, a judgment in foreclosure may be taken by default as provided by section eleven hundred thirty-six of this article.
(c) No such submission may be accepted after the expiration of the redemption period applicable to property which is not residential or farm property.
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 or farm property 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 or farm property, and it is not demonstrated in the manner provided by this section that the parcel is residential or farm property, the parcel shall be presumed not to be residential or farm property for purposes of this article.