N.Y. Suffolk County Tax Act § 47-a

Current through 2024 NY Law Chapter 457

Section 47-a - Payment of delinquent taxes in installments

1.Definitions. As used in this section:

(a) "Eligible delinquent taxes" means the combined amount of unpaid taxes, special ad valorem levies, special assessments, and any penalties and interest which have accrued and which the county has bid for pursuant to section forty-five of this act.

(b) "Eligible owner" means an owner of small business property who occupies such property for such purposes.

(c) "Small business" means property used for commercial purposes by a business, the income of which did not exceed fifty thousand dollars and which did not employ more than twenty full time employees at any time since the date on which such taxes became a lien.

(d) "Income" means the net taxable income as defined by the internal revenue code for the calendar year immediately preceding the date of application for the installment payment of eligible delinquent taxes pursuant to this section.

2.Installment payment of eligible delinquent taxes. The eligible owner may enter into an agreement with the county treasurer to pay eligible delinquent taxes in installments, as provided in this section, at a date no earlier than one year after the date on which the eligible delinquent taxes became a lien nor no later than three months prior to the last date on which the property may be redeemed pursuant to section forty-nine of this act, provided that all provisions of this section are met. The burden of proof of eligibility for the provisions of this section shall be on the applicant. The applicant shall submit documentation to the treasurer which the treasurer shall deem to be consistent with the provisions of this section and necessary to determine the eligibility of such applicant.

3.Agreement to pay installment taxes. An eligible owner shall be permitted to enter into an agreement to pay eligible delinquent taxes in installments, as provided in this section, only where:

(a) All taxes, special ad valorem levies and special assessments levied subsequent to the eligible delinquent taxes are paid prior to approval of such agreement; or

(b) Such eligible owner is not the owner of another parcel or parcels within the county against which a tax lien had been sold for unpaid taxes within three years of the date of the creation of the lien applicable to eligible delinquent taxes.

4.Agreement to pay eligible delinquent taxes in installments. The agreement to pay eligible delinquent taxes in installments shall be kept on file in the office of the county treasurer and shall be governed by the provisions of this subdivision. The agreement shall provide:

(a) The term of the agreement, which shall not exceed twenty-four months;

(b) The payment schedule, which shall be no less than bi-weekly and may be monthly, quarterly or semi-annually;

(c) The payment shall be paid in equal installments on each payment due date;

(d) The interest on the total amount of eligible delinquent taxes, less the amount of down payment made by the eligible owner, shall be one percent more than the amount as determined pursuant to section thirteen-c of this act and at such rate in effect on the date that the agreement is signed which rate shall remain constant during the period of the agreement;

(e) Where the amount of the installment is not received by the end of the fifteenth calendar day after the payment due date, a five percent charge shall be added to the amount due for that installment period;

(f) For a down payment not to exceed twenty-five percent of eligible delinquent taxes;

(g) Prepayments can only be made with the consent of the county and only in an amount equal to at least one installment sum, or any multiple thereof, and only at the time an installment payment is due; and

(h) Each installment shall be due on the same calendar date as the agreement date.

5.Default.

(a)The eligible owner shall be deemed to be in default of the agreement upon:

(i) non-payment of any installment within thirty days from the payment due date;

(ii) non-payment of any tax, special ad valorem levy or special assessment by the date or date by which such tax may be paid without penalty pursuant to paragraph (c) of section thirteen of this act and which is levied subsequent to the signing of the agreement; or

(iii) sale of the subject parcel.

(b) In the event of a default, the entire unpaid balance, with interest and late charges, shall be due. The county shall have the right to enforce the collection of the remaining unpaid tax lien pursuant to this act. In the event of a default and provided that the period to redeem such property pursuant to section forty-nine of this act has, except for the provisions of this section, expired, the last day to redeem such property shall be sixty days after the date of default. In the event of a default and provided that the period to redeem such property pursuant to section forty-nine of this act has not expired, the last day to redeem such property shall be the date provided in such section.

(c) Notwithstanding section fifty-two of this act or section one thousand fourteen of the real property tax law to the contrary, notice of unredeemed real estate which is in default of the provisions of this section shall be given and published once by the treasurer at least thirty days prior to the last day to redeem such property as provided in paragraph (b) of this subdivision and the notice by first class mail to the name and address of the owner, or occupant, as shown on the assessment roll shall be given no later than such date.

(d) Where an eligible owner is in default and the county does not elect to immediately institute procedures to enforce its tax lien purchase or to obtain a tax deed, the county shall not be deemed to have waived the right to do so.

6.Notification of potential eligible owners. The county treasurer shall notify, by first class mail, all potential eligible property owners of property which is subject to a tax lien sale of the provisions of this section. Such notice shall be in the same manner and given no later than fourteen days after such personal notice is provided to the taxpayer pursuant to section one thousand two of the real property tax law.

7.Tax lien; not affected. The provisions of this section shall not affect the tax lien against the property except in the reduction of such lien and that the lien shall not be assigned, sold or foreclosed during the period of installment payments, provided that such installment payments are not in default.

8.The treasurer is authorized and empowered to establish other terms and conditions which are consistent with and necessary to implement the provisions of this section. Such terms and conditions shall be in writing and available in the office of the treasurer

N.Y. Suffolk County Tax Act § 47-a