NY State Senate Bill 2013-S2409

Senate Bill S2409

2013-2014 Legislative Session

Provides that the department of taxation and finance shall withdraw from county records a tax lien for which the tax debt has been paid in full and satisfied

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 17, 2013	referred to investigations and government operations

2013-S2409 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §692, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S7134
2015-2016: S2834
2017-2018: S3650
2019-2020: S4530
2021-2022: S4421

2013-S2409 (ACTIVE) - Summary

Provides that the department of taxation and finance shall withdraw from county records a tax lien for which the tax debt has been paid in full and satisfied.

2013-S2409 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2409

TITLE  OF  BILL:    An  act  to  amend the tax law, in relation to the
withdrawal of tax liens upon payment of taxes due

PURPOSE:
Provides that the department of taxation and  finance  shall  withdraw
from county records a tax lien for which the tax debt has been paid in
full and satisfied.

SUMMARY OF PROVISIONS:
(j)  Withdrawal  of  lien.  - The department, upon payment in full and
satisfaction by a taxpayer of a tax debt for which a warrant has  been
filed  and  a  lien  on  property  has  been  created pursuant to this
section, shall, withdraw such warrant and lien from the records of the
county in which such warrant was filed and lien was created.    Within
five  business  days  of  such  withdrawal,  the department shall send
written notification to such taxpayer that such warrant and lien  have
been  withdrawn  and  that  such taxpayer may contact credit reporting
agencies and notify them that such tax debt has been paid in full  and
satisfied and that such warrant and lien have been withdrawn.

EXISTING LAW:
New bill.

JUSTIFICATION:

The IRS has introduced new legislation to make it easier for taxpayers
to  obtain  lien  withdrawals after satisfying a tax bill. That law is
called the Federal "Lien On Me" tax law.  This  law  will  expunge  or
withdraw  a  taxpayers  debt lien from their credit record rather than
just release the lien, which stays on their credit  record  negatively
for  seven  years even after satisfaction. The law presently in effect
only covers your federal obligations and does not cover state taxation
and finance obligations. This bill would mirror the federal  law,  and
in  addition  would  require  the state taxation and finance agency to
inform consumers in writing  at  the  end  of  their  obligation  that
removal  of  their lien will not happen automatically, that they, (the
consumer or tax payer) must  contact  the  credit  reporting  agencies
themselves  to notify that the lien has been satisfied and expunged or
withdrawn. This  has  not  as  yet  been  factored  into  the  federal
legislation  thusly  may  not  be being addressed and is still showing
negatively on many consumers reports.

FISCAL IMPLICATIONS:
To be determined.

LOCAL FISCAL IMPLICATIONS:
Not applicable.

EFFECTIVE DATE:
§ 2. This act shall take effect on  the sixtieth day  after  it  shall
have become a law.

2013-S2409 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2409

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the withdrawal of tax  liens
  upon payment of taxes due

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 692 of the tax law  is  amended  by  adding  a  new
subsection (j) to read as follows:
  (J)  WITHDRAWAL  OF  LIEN.--THE  DEPARTMENT,  UPON PAYMENT IN FULL AND
SATISFACTION BY A TAXPAYER OF A TAX DEBT FOR WHICH A  WARRANT  HAS  BEEN
FILED  AND A LIEN ON PROPERTY HAS BEEN CREATED PURSUANT TO THIS SECTION,
SHALL, WITHDRAW SUCH WARRANT AND LIEN FROM THE RECORDS OF THE COUNTY  IN
WHICH  SUCH WARRANT WAS FILED AND LIEN WAS CREATED. WITHIN FIVE BUSINESS
DAYS OF SUCH WITHDRAWAL, THE DEPARTMENT SHALL SEND WRITTEN  NOTIFICATION
TO SUCH TAXPAYER THAT SUCH WARRANT AND LIEN HAVE BEEN WITHDRAWN AND THAT
SUCH TAXPAYER MAY CONTACT CREDIT REPORTING AGENCIES AND NOTIFY THEM THAT
SUCH  TAX DEBT HAS BEEN PAID IN FULL AND SATISFIED AND THAT SUCH WARRANT
AND LIEN HAVE BEEN WITHDRAWN.
  S 2. This act shall take effect on the sixtieth  day  after  it  shall
have become a law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06097-01-3

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