S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3966
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2023
                                ___________
 
 Introduced  by  M.  of A. TAGUE, MANKTELOW, SMULLEN, BRABENEC, GALLAHAN,
   HAWLEY, LEMONDES, PALMESANO, DAVILA -- read once and referred  to  the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to the redemption
   of multiple liens on farm property

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 1 and 2 of section 1112 of the  real  property
 tax  law,  as amended by chapter 532 of the laws of 1994, are amended to
 read as follows:
   1.  When a tax district holds more than one tax lien against a parcel,
 the liens need not be redeemed simultaneously.  (A) However,  the  liens
 ON  A  PARCEL,  WHICH  IS NOT FARM PROPERTY, must be redeemed in reverse
 chronological order, so that the lien with the most recent lien date  is
 redeemed  first,  and  the  lien with the earliest lien date is redeemed
 last. Notwithstanding the redemption of one or more of the liens against
 SUCH a parcel as provided [herein]  IN  THIS  ARTICLE,  the  enforcement
 process  shall  proceed  according  to the provisions of this article as
 long as the earliest lien remains unredeemed.
   (B) HOWEVER, IN THE CASE OF LIENS AGAINST A PARCEL, THAT IS FARM PROP-
 ERTY, THE LIENS MUST BE REDEEMED IN CHRONOLOGICAL  ORDER,  SO  THAT  THE
 LIEN  WITH  THE  EARLIEST LIEN DATE IS REDEEMED FIRST, AND THE LIEN WITH
 THE MOST RECENT LIEN DATE IS REDEEMED LAST. NOTWITHSTANDING THE  REDEMP-
 TION  OF ONE OR MORE OF THE LIENS AGAINST A PARCEL THAT IS FARM PROPERTY
 AS PROVIDED IN THIS  ARTICLE,  THE  ENFORCEMENT  PROCESS  SHALL  PROCEED
 ACCORDING  TO  THE PROVISIONS OF THIS ARTICLE AS LONG AS THE MOST RECENT
 LIEN REMAINS UNREDEEMED.
   2. (a) When one or more liens against a parcel, THAT IS NOT FARM PROP-
 ERTY, are redeemed as provided [herein] IN THIS ARTICLE, but the  earli-
 est  lien remains unredeemed, the receipt issued to the person redeeming
 shall include a statement in substantially the following  form:    "This
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05798-01-3
              

 A. 3966                             2
 
 parcel  remains subject to one or more delinquent tax liens. The payment
 you have made will not postpone the enforcement of the outstanding  lien
 or liens. Continued failure to pay the entire amount owed will result in
 the loss of the property."
   (b)  WHEN  ONE  OR MORE LIENS AGAINST A PARCEL, THAT IS FARM PROPERTY,
 ARE REDEEMED AS PROVIDED IN THIS  ARTICLE,  BUT  THE  MOST  RECENT  LIEN
 REMAINS  UNREDEEMED,  THE  RECEIPT  ISSUED TO THE PERSON REDEEMING SHALL
 INCLUDE A STATEMENT IN SUBSTANTIALLY  THE  FOLLOWING  FORM:  "THIS  FARM
 PARCEL  REMAINS SUBJECT TO ONE OR MORE DELINQUENT TAX LIENS. THE PAYMENT
 YOU HAVE MADE WILL NOT POSTPONE THE ENFORCEMENT OF THE OUTSTANDING  LIEN
 OR LIENS. CONTINUED FAILURE TO PAY THE ENTIRE AMOUNT OWED WILL RESULT IN
 THE LOSS OF THE PROPERTY."
   (C)  Failure  to  include  such  a  statement on the receipt shall not
 invalidate any tax lien or  prevent  the  enforcement  of  the  same  as
 provided by law.
   §  2.  This  act  shall take effect immediately and shall apply to the
 redemption of liens occurring on and after such effective date.