S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 5213                                                  A. 4935
 
                        2023-2024 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 27, 2023
                                ___________
 
 IN  SENATE -- Introduced by Sen. THOMAS -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment
 
 IN ASSEMBLY -- Introduced by  M.  of  A.  WEINSTEIN  --  read  once  and
   referred to the Committee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to tax lien fore-
   closure
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 924-a of  the  real  property  tax
 law, as amended by chapter 26 of the laws of 2003, is amended to read as
 follows:
   1.  The amount of interest to be added on all taxes received after the
 interest free period and all delinquent taxes shall be [one-twelfth  the
 rate  of  interest as determined pursuant to subdivision two or two-a of
 this section rounded to the nearest one-hundredth of a percentage point]
 SIXTEEN PERCENT PER ANNUM, OR SUCH OTHER AMOUNT AS PRESCRIBED BY SECTION
 FOURTEEN-A OF THE BANKING LAW, except as otherwise provided by a general
 or special law, or a local law adopted by a city pursuant to the munici-
 pal home rule law or any special law. Such interest shall be  added  for
 each month or fraction thereof until such taxes are paid.
   § 2. The real property tax law is amended by adding a new section 1185
 to read as follows:
   § 1185. HOMEOWNER BILL OF RIGHTS. ANY OWNER OF A RESIDENTIAL PROPERTY,
 AS  DEFINED  IN SECTION ELEVEN HUNDRED ELEVEN OF THIS ARTICLE, WHO OCCU-
 PIES SUCH PROPERTY AS THEIR PRIMARY RESIDENCE (OR WHOSE HEIRS OR DISTRI-
 BUTEES OCCUPY THE PROPERTY AS THEIR PRIMARY RESIDENCE WHERE THE HOMEOWN-
 ER IS DECEASED) OR  ANY  PURCHASER  OF  A  CONTRACT  FOR  A  RESIDENTIAL
 PROPERTY  (OR  SUCCESSOR IN INTEREST TO SUCH PURCHASER) SUBJECT TO A TAX

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04452-02-3
 S. 5213                             2                            A. 4935
              

 
 LIEN ON ANY PARCEL OF REAL PROPERTY,  INCLUDING  THOSE  LIENS  OTHERWISE
 EXEMPT UNDER THIS ARTICLE, SHALL HAVE THE FOLLOWING RIGHTS:
   (A)  TO HAVE ANY FORECLOSURE ON ANY REAL PROPERTY TAX LIEN PURSUANT TO
 SECTION NINE HUNDRED TWO  OF  THIS  CHAPTER  BE  A  JUDICIAL  PROCEEDING
 SPECIFIC TO EACH PARCEL;
   (B)  WHERE  THE PROPERTY IS THE PRIMARY RESIDENCE OF AN OWNER ENTITLED
 TO TAX EXEMPTION BASED ON AGE, DISABILITY, OR VETERAN STATUS, A FORECLO-
 SURE MAY NOT BE MAINTAINED;
   (C) TO NOT HAVE EXEMPTIONS REMOVED OR WAIVED FOR NONPAYMENT OF PROPER-
 TY TAXES;
   (D) TO BE INFORMED OF THE AMOUNT OF TAX DUE, THE NUMBER OF  TAX  YEARS
 FOR  WHICH THE PARCEL HAS BEEN IN ARREARS, THE DATE ON WHICH THE REDEMP-
 TION PERIOD ENDS, THE ACCEPTED FORMS  OF  PAYMENT,  THE  LOCATION  WHERE
 PAYMENTS  SHALL BE MADE, AND THE CONTACT INFORMATION FOR THE RESPONSIBLE
 TAXING AUTHORITY, INCLUDING BUT NOT LIMITED TO, THE TAXPAYER ADVOCATE OR
 OTHER SIMILAR OFFICE WITHIN THE TAXING AUTHORITY WORKING WITH HOMEOWNERS
 TO RESOLVE TAX ARREARS;
   (E) TO RECEIVE PRE-FORECLOSURE  NOTICES,  WHICH  SHALL  BE  CONDITIONS
 PRECEDENT  TO  MAINTENANCE  OF A FORECLOSURE ON ANY TAX LIEN GOVERNED BY
 THE SERVICE REQUIREMENTS OF SECTION THIRTEEN HUNDRED FOUR  OF  THE  REAL
 PROPERTY ACTIONS AND PROCEEDINGS LAW;
   (F) TO PARTICIPATE IN A MANDATORY SETTLEMENT CONFERENCE PROCESS EQUIV-
 ALENT  TO  THE PROCESS REQUIRED IN MORTGAGE FORECLOSURE ACTIONS PURSUANT
 TO RULE THIRTY-FOUR HUNDRED EIGHT OF THE CIVIL PRACTICE LAW  AND  RULES,
 WHICH  SHALL  BE  GOVERNED  BY  THE SAME GOOD FAITH NEGOTIATION STANDARD
 GOVERNING THAT PROVISION, WITH THE GOAL OF: (I)  NEGOTIATING A  MUTUALLY
 AGREEABLE  RESOLUTION  TO  AVERT FORECLOSURE, INCLUDING, BUT NOT LIMITED
 TO, ESTABLISHING AN AFFORDABLE REPAYMENT PLAN, ABATEMENT OF FEES, PENAL-
 TIES OR OTHER CHARGES, FORBEARANCE OF AMOUNTS DUE, OR OTHER HOME  SAVING
 RESOLUTION; OR (II) WHATEVER OTHER PURPOSES THE COURT DEEMS APPROPRIATE.
 A  PARTY  PROSECUTING  A  TAX  LIEN FORECLOSURE SHALL BE PROHIBITED FROM
 CHARGING THE HOMEOWNER FOR ANY FEES ASSOCIATED WITH PARTICIPATING IN THE
 SETTLEMENT CONFERENCE. EXPLICITLY INCORPORATED INTO THIS BILL OF  RIGHTS
 ARE  SUBDIVISIONS  (C)  THROUGH (N) OF RULE THIRTY-FOUR HUNDRED EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES, AND THE OFFICE OF COURT ADMINISTRATION
 SHALL WITHIN NINETY DAYS OF THE EFFECTIVE DATE OF THIS  SECTION  PROMUL-
 GATE  RULES  IMPLEMENTING  THIS  MANDATORY SETTLEMENT CONFERENCE PROCESS
 WHICH SHALL ADAPT THE FOREGOING SUBDIVISIONS TO THE NEEDS  OF  TAX  LIEN
 FORECLOSURE  CASES AND WHICH SHALL, WITHOUT LIMITATION, INCLUDE A NOTICE
 OF THE SCHEDULING OF THE CONFERENCE THAT SHALL REQUIRE  THE  PARTIES  TO
 APPEAR  AT  THE  CONFERENCE  WITH  REQUIRED INFORMATION FOR A MEANINGFUL
 CONFERENCE AND WITH AUTHORITY TO ENGAGE IN SETTLEMENT NEGOTIATIONS;
   (G) TO APPLY ANY PAYMENTS TOWARD DELINQUENT  TAXES  IN  THE  ORDER  IN
 WHICH THE LIENS BECAME DUE;
   (H)  IN  THE EVENT THAT A RESIDENCE IS FORECLOSED UPON, TO RECEIVE ANY
 SURPLUS FOLLOWING THE SALE OF THE PROPERTY AFTER THE TAX LIEN IS  SATIS-
 FIED  AHEAD OF UNSECURED CREDITORS PURSUANT TO SECTION FIFTY-TWO HUNDRED
 SIX OF THE CIVIL PRACTICE LAW AND RULES; AND
   (I) WHERE THERE IS A TRANSFER TO A MUNICIPALITY  PURSUANT  TO  SECTION
 ELEVEN  HUNDRED  THIRTY-SIX OF THIS ARTICLE OR WHERE THERE IS A FORECLO-
 SURE AUCTION WITH NO BIDDERS AND THE MUNICIPALITY  TAKES  POSSESSION  OF
 THE  PROPERTY,  ANY  SUBSEQUENT  SALE  OF  THE PROPERTY MUST BE AN ARM'S
 LENGTH TRANSACTION IN WHICH THE OWNER  HAS  AN  ABSOLUTE  RIGHT  TO  ANY
 SURPLUS FUNDS.
   §  3.  The  real  property  tax law is amended by adding a new section
 1185-a to read as follows:
 S. 5213                             3                            A. 4935
 
   § 1185-A. PRE-FORECLOSURE  NOTICES.  (A)  THE  PRE-FORECLOSURE  NOTICE
 REQUIRED  IN  SUBDIVISION  (E)  OF SECTION ELEVEN HUNDRED EIGHTY-FIVE OF
 THIS ARTICLE SHALL APPEAR AS FOLLOWS:
 "YOU MAY BE AT RISK OF FORECLOSURE ON A PROPERTY TAX LIEN
 PLEASE READ THE FOLLOWING NOTICE CAREFULLY.
 AS  OF  (DATE), YOUR PROPERTY TAXES HAVE NOT BEEN PAID FOR THE FOLLOWING
 YEARS AND AMOUNTS EACH YEAR:
 THE TOTAL NEEDED TO PAY OFF ALL TAX ARREARS  AS  OF  THE  DATE  OF  THIS
 NOTICE IS:
 UNDER  NEW  YORK  STATE  LAW, WE ARE REQUIRED TO SEND YOU THIS NOTICE TO
 INFORM YOU THAT YOU ARE AT RISK OF LOSING YOUR HOME.
 ATTACHED TO THIS NOTICE IS A LIST OF GOVERNMENT APPROVED  HOUSING  COUN-
 SELING AGENCIES IN YOUR AREA WHICH PROVIDE FREE COUNSELING. YOU CAN ALSO
 CALL  THE  NYS  OFFICE  OF  THE  ATTORNEY GENERAL'S HOMEOWNER PROTECTION
 PROGRAM (HOPP) TOLL-FREE CONSUMER HOTLINE TO BE CONNECTED TO FREE  HOUS-
 ING  COUNSELING OR LEGAL SERVICES IN YOUR AREA AT 1-855-HOME-456 (1-855-
 466-3456), OR VISIT THEIR WEBSITE AT HTTP://WWW.AGHOMEHELP.COM. A STATE-
 WIDE LISTING BY COUNTY  IS  ALSO  AVAILABLE  AT  HTTPS://WWW.DFS.NY.GOV/
 CONSUMER/MORTG_NYS_NP_COUNSELING_AGENCIES.HTML.  QUALIFIED  FREE HELP IS
 AVAILABLE; WATCH OUT FOR COMPANIES OR PEOPLE WHO CHARGE A FEE FOR  THESE
 SERVICES.
 HOUSING  COUNSELORS  FROM  NEW YORK-BASED AGENCIES LISTED ON THE WEBSITE
 ABOVE ARE TRAINED TO HELP HOMEOWNERS  WHO  ARE  HAVING  PROBLEMS  MAKING
 THEIR  TAX PAYMENTS AND CAN HELP YOU FIND THE BEST OPTION FOR YOUR SITU-
 ATION.   IF YOU WISH, YOU  MAY  ALSO  CONTACT  OUR  OFFICE  DIRECTLY  AT
 __________  OR  OUR TAXPAYER ADVOCATE AT __________ , WHO IS RESPONSIBLE
 FOR WORKING WITH HOMEOWNERS TO RESOLVE TAX ARREARS, AND ASK  TO  DISCUSS
 POSSIBLE PAYMENT PLANS AND OTHER OPTIONS.
 PLEASE  NOTE  THAT  IF  YOU  ARE  A SENIOR CITIZEN, PHYSICALLY DISABLED,
 AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM  PROP-
 ERTY  TAXES OR TO HAVE TAX FORECLOSURE DELAYED. THE FOLLOWING EXEMPTIONS
 THAT LOCAL RULES ALLOW THAT COULD PREVENT FORECLOSURE IN YOUR CASE ARE:
 ____ SENIOR CITIZEN
 ____ VETERAN
 ____ PHYSICAL DISABILITY
 WE ENCOURAGE YOU TO CONTACT  OUR  TAXPAYER  ADVOCATE  AT  THE  TELEPHONE
 NUMBER ABOVE IF YOU HAVE ANY QUESTIONS ABOUT WHETHER YOU QUALIFY FOR ANY
 OF THESE EXEMPTIONS.
 WHILE WE CANNOT ASSURE THAT A MUTUALLY AGREEABLE RESOLUTION IS POSSIBLE,
 WE ENCOURAGE YOU TO TAKE IMMEDIATE STEPS TO TRY TO ACHIEVE A RESOLUTION.
 THE LONGER YOU WAIT, THE FEWER OPTIONS YOU MAY HAVE.
 IF  YOU HAVE NOT TAKEN ANY ACTIONS TO RESOLVE THIS MATTER WITHIN 90 DAYS
 FROM THE DATE THIS NOTICE WAS MAILED (OR SOONER IF YOU CEASE TO LIVE  IN
 THE DWELLING AS YOUR PRIMARY RESIDENCE), WE MAY COMMENCE LEGAL ACTION OR
 OTHER  REMEDIES AGAINST YOU TO FORECLOSE THE TAX LIEN, WHICH MAY EVENTU-
 ALLY RESULT IN EVICTION FROM YOUR HOME.
 UNDER NEW YORK STATE LAW, YOU MAY BE BARRED FROM ENTERING INTO A PAYMENT
 PLAN OR FROM BEING PERMITTED TO MAKE ANY PAYMENT TO SAVE YOUR HOME AFTER
 THE "REDEMPTION DATE".
 IN YOUR CASE, THE "REDEMPTION DATE" IS _____.
 IMPORTANT: YOU HAVE THE RIGHT TO REMAIN IN YOUR HOME UNTIL YOU RECEIVE A
 COURT ORDER TELLING YOU TO LEAVE THE PROPERTY; HOWEVER, YOU MAY LOSE THE
 RIGHT TO CONTINUE OWNERSHIP OF YOUR HOME AFTER THE REDEMPTION DATE. IF A
 FORECLOSURE ACTION IS FILED AGAINST YOU IN COURT,  YOU  STILL  HAVE  THE
 RIGHT TO REMAIN IN THE HOME UNTIL A COURT ORDERS YOU TO LEAVE.
 S. 5213                             4                            A. 4935
 
 THIS  NOTICE IS NOT AN EVICTION NOTICE, AND A FORECLOSURE ACTION HAS NOT
 YET BEEN COMMENCED AGAINST YOU."
   (B)  THE  NOTICE REQUIRED IN SUBDIVISION (E) OF SECTION ELEVEN HUNDRED
 EIGHTY-FIVE OF THIS ARTICLE SHALL BE SENT BY SUCH  TAXING  AUTHORITY  OR
 PURCHASER  OF DELINQUENT TAX LIENS TO THE HOMEOWNER (OR HEIRS OR DISTRI-
 BUTEES IF THE HOMEOWNER IS DECEASED), BY REGISTERED  OR  CERTIFIED  MAIL
 AND ALSO BY FIRST-CLASS MAIL TO THE LAST KNOWN ADDRESS OF THE HOMEOWNER,
 AND  TO  THE  RESIDENCE SUBJECT TO THE TAX LIEN. THE NOTICES REQUIRED BY
 SUBDIVISION (E) OF SECTION ELEVEN HUNDRED EIGHTY-FIVE  OF  THIS  ARTICLE
 SHALL  BE  SENT  BY  THE TAXING AUTHORITY OR PURCHASER OF DELINQUENT TAX
 LIENS IN A SEPARATE ENVELOPE FROM ANY OTHER MAILING OR NOTICE.    NOTICE
 IS  CONSIDERED GIVEN AS OF THE DATE IT IS MAILED. THE NOTICE REQUIRED BY
 SUBDIVISION (E) OF SECTION ELEVEN HUNDRED EIGHTY-FIVE  OF  THIS  ARTICLE
 SHALL  CONTAIN  A CURRENT LIST OF AT LEAST FIVE HOUSING COUNSELING AGEN-
 CIES SERVING THE COUNTY WHERE THE PROPERTY  IS  LOCATED  FROM  THE  MOST
 RECENT  LISTING AVAILABLE FROM THE DEPARTMENT OF FINANCIAL SERVICES. THE
 LIST SHALL INCLUDE THE COUNSELING AGENCIES'  LAST  KNOWN  ADDRESSES  AND
 TELEPHONE  NUMBERS.  THE  DEPARTMENT  OF  FINANCIAL  SERVICES SHALL MAKE
 AVAILABLE ON ITS WEBSITE A LISTING, BY COUNTY,  OF  SUCH  AGENCIES.  THE
 TAXING  AUTHORITY  OR  PURCHASER  OF DELINQUENT TAX LIENS SHALL USE SUCH
 LISTS TO MEET THE REQUIREMENTS OF THIS SECTION.
   (C) FOR ANY HOMEOWNER KNOWN TO HAVE LIMITED ENGLISH  PROFICIENCY,  THE
 NOTICE REQUIRED BY SUBDIVISION (E) OF SECTION ELEVEN HUNDRED EIGHTY-FIVE
 OF  THIS  ARTICLE  SHALL  BE  IN  THE  HOMEOWNER'S NATIVE LANGUAGE (OR A
 LANGUAGE IN WHICH  THE  HOMEOWNER  IS  PROFICIENT),  PROVIDED  THAT  THE
 LANGUAGE  IS  ONE OF THE SIX MOST COMMON NON-ENGLISH LANGUAGES SPOKEN BY
 INDIVIDUALS WITH LIMITED ENGLISH PROFICIENCY IN THE STATE OF  NEW  YORK,
 BASED ON UNITED STATES CENSUS DATA. THE DEPARTMENT OF FINANCIAL SERVICES
 SHALL  POST  THE  NOTICES  REQUIRED BY SUBDIVISION (E) OF SECTION ELEVEN
 HUNDRED EIGHTY-FIVE OF THIS ARTICLE ON  ITS  WEBSITE  IN  THE  SIX  MOST
 COMMON  NON-ENGLISH LANGUAGES SPOKEN BY INDIVIDUALS WITH LIMITED ENGLISH
 PROFICIENCY IN THE STATE OF NEW YORK, BASED ON THE UNITED STATES  CENSUS
 DATA.
   §  4. Section 1104 of the real property tax law is amended by adding a
 new subdivision 3 to read as follows:
   3. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS  SECTION,
 EVERY  COUNTY,  CITY  AND  TOWN  SHALL  COMPLY  WITH THE REQUIREMENTS OF
 SECTIONS ELEVEN HUNDRED EIGHTY-FIVE AND ELEVEN HUNDRED EIGHTY-FIVE-A  OF
 THIS ARTICLE.
   § 5. This act shall take effect immediately.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4935--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2023
                                ___________
 
 Introduced  by  M.  of  A. WEINSTEIN, WALLACE, WILLIAMS -- read once and
   referred to the Committee on Real Property Taxation -- recommitted  to
   the  Committee  on  Real Property Taxation in accordance with Assembly
   Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN ACT to amend the real property tax law, in relation to tax lien fore-
   closure
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 924-a of  the  real  property  tax
 law, as amended by chapter 26 of the laws of 2003, is amended to read as
 follows:
   1.  The amount of interest to be added on all taxes received after the
 interest free period and all delinquent taxes shall be [one-twelfth  the
 rate  of  interest as determined pursuant to subdivision two or two-a of
 this section rounded to the nearest one-hundredth of a percentage point]
 SIXTEEN PERCENT PER ANNUM, OR SUCH OTHER AMOUNT AS PRESCRIBED BY SECTION
 FOURTEEN-A OF THE BANKING LAW, except as otherwise provided by a general
 or special law, or a local law adopted by a city pursuant to the munici-
 pal home rule law or any special law. Such interest shall be  added  for
 each month or fraction thereof until such taxes are paid.
   § 2. The real property tax law is amended by adding a new section 1185
 to read as follows:
   § 1185. HOMEOWNER BILL OF RIGHTS. ANY OWNER OF A RESIDENTIAL PROPERTY,
 AS  DEFINED  IN SECTION ELEVEN HUNDRED ELEVEN OF THIS ARTICLE, WHO OCCU-
 PIES SUCH PROPERTY AS THEIR PRIMARY RESIDENCE (OR WHOSE HEIRS OR DISTRI-
 BUTEES OCCUPY THE PROPERTY AS THEIR PRIMARY RESIDENCE WHERE THE HOMEOWN-
 ER IS DECEASED) OR  ANY  PURCHASER  OF  A  CONTRACT  FOR  A  RESIDENTIAL
 PROPERTY  (OR  SUCCESSOR IN INTEREST TO SUCH PURCHASER) SUBJECT TO A TAX
 LIEN ON ANY PARCEL OF REAL PROPERTY,  INCLUDING  THOSE  LIENS  OTHERWISE
 EXEMPT UNDER THIS ARTICLE, SHALL HAVE THE FOLLOWING RIGHTS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04452-03-4
              

 A. 4935--A                          2
 
   (A)  TO HAVE ANY FORECLOSURE ON ANY REAL PROPERTY TAX LIEN PURSUANT TO
 SECTION NINE HUNDRED TWO  OF  THIS  CHAPTER  BE  A  JUDICIAL  PROCEEDING
 SPECIFIC TO EACH PARCEL;
   (B)  WHERE  THE PROPERTY IS THE PRIMARY RESIDENCE OF AN OWNER ENTITLED
 TO TAX EXEMPTION BASED ON AGE, DISABILITY, OR VETERAN STATUS, A FORECLO-
 SURE MAY NOT BE MAINTAINED;
   (C) TO NOT HAVE EXEMPTIONS REMOVED OR WAIVED FOR NONPAYMENT OF PROPER-
 TY TAXES;
   (D) TO BE INFORMED OF THE AMOUNT OF TAX DUE, THE NUMBER OF  TAX  YEARS
 FOR  WHICH THE PARCEL HAS BEEN IN ARREARS, THE DATE ON WHICH THE REDEMP-
 TION PERIOD ENDS, THE ACCEPTED FORMS  OF  PAYMENT,  THE  LOCATION  WHERE
 PAYMENTS  SHALL BE MADE, AND THE CONTACT INFORMATION FOR THE RESPONSIBLE
 TAXING AUTHORITY, INCLUDING BUT NOT LIMITED TO, THE TAXPAYER ADVOCATE OR
 OTHER SIMILAR OFFICE WITHIN THE TAXING AUTHORITY WORKING WITH HOMEOWNERS
 TO RESOLVE TAX ARREARS;
   (E) TO RECEIVE PRE-FORECLOSURE  NOTICES,  WHICH  SHALL  BE  CONDITIONS
 PRECEDENT  TO  MAINTENANCE  OF A FORECLOSURE ON ANY TAX LIEN GOVERNED BY
 THE SERVICE REQUIREMENTS OF SECTION THIRTEEN HUNDRED FOUR  OF  THE  REAL
 PROPERTY ACTIONS AND PROCEEDINGS LAW;
   (F) TO PARTICIPATE IN A MANDATORY SETTLEMENT CONFERENCE PROCESS EQUIV-
 ALENT  TO  THE PROCESS REQUIRED IN MORTGAGE FORECLOSURE ACTIONS PURSUANT
 TO RULE THIRTY-FOUR HUNDRED EIGHT OF THE CIVIL PRACTICE LAW  AND  RULES,
 WHICH  SHALL  BE  GOVERNED  BY  THE SAME GOOD FAITH NEGOTIATION STANDARD
 GOVERNING THAT PROVISION, WITH THE GOAL OF: (I)  NEGOTIATING A  MUTUALLY
 AGREEABLE  RESOLUTION  TO  AVERT FORECLOSURE, INCLUDING, BUT NOT LIMITED
 TO, ESTABLISHING AN AFFORDABLE REPAYMENT PLAN, ABATEMENT OF FEES, PENAL-
 TIES OR OTHER CHARGES, FORBEARANCE OF AMOUNTS DUE, OR OTHER HOME  SAVING
 RESOLUTION; OR (II) WHATEVER OTHER PURPOSES THE COURT DEEMS APPROPRIATE.
 A  PARTY  PROSECUTING  A  TAX  LIEN FORECLOSURE SHALL BE PROHIBITED FROM
 CHARGING THE HOMEOWNER FOR ANY FEES ASSOCIATED WITH PARTICIPATING IN THE
 SETTLEMENT CONFERENCE. EXPLICITLY INCORPORATED INTO THIS BILL OF  RIGHTS
 ARE  SUBDIVISIONS  (C)  THROUGH (N) OF RULE THIRTY-FOUR HUNDRED EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES, AND THE OFFICE OF COURT ADMINISTRATION
 SHALL WITHIN NINETY DAYS OF THE EFFECTIVE DATE OF THIS  SECTION  PROMUL-
 GATE  RULES  IMPLEMENTING  THIS  MANDATORY SETTLEMENT CONFERENCE PROCESS
 WHICH SHALL ADAPT THE FOREGOING SUBDIVISIONS TO THE NEEDS  OF  TAX  LIEN
 FORECLOSURE  CASES AND WHICH SHALL, WITHOUT LIMITATION, INCLUDE A NOTICE
 OF THE SCHEDULING OF THE CONFERENCE THAT SHALL REQUIRE  THE  PARTIES  TO
 APPEAR  AT  THE  CONFERENCE  WITH  REQUIRED INFORMATION FOR A MEANINGFUL
 CONFERENCE AND WITH AUTHORITY TO ENGAGE IN SETTLEMENT NEGOTIATIONS;
   (G) TO APPLY ANY PAYMENTS TOWARD DELINQUENT  TAXES  IN  THE  ORDER  IN
 WHICH THE LIENS BECAME DUE;
   (H)  IN  THE EVENT THAT A RESIDENCE IS FORECLOSED UPON, TO RECEIVE ANY
 SURPLUS FOLLOWING THE SALE OF THE PROPERTY AFTER THE TAX LIEN IS  SATIS-
 FIED  AHEAD OF UNSECURED CREDITORS PURSUANT TO SECTION FIFTY-TWO HUNDRED
 SIX OF THE CIVIL PRACTICE LAW AND RULES; AND
   (I) WHERE THERE IS A TRANSFER TO A MUNICIPALITY  PURSUANT  TO  SECTION
 ELEVEN  HUNDRED  THIRTY-SIX OF THIS ARTICLE OR WHERE THERE IS A FORECLO-
 SURE AUCTION WITH NO BIDDERS AND THE MUNICIPALITY  TAKES  POSSESSION  OF
 THE  PROPERTY,  ANY  SUBSEQUENT  SALE  OF  THE PROPERTY MUST BE AN ARM'S
 LENGTH TRANSACTION IN WHICH THE OWNER  HAS  AN  ABSOLUTE  RIGHT  TO  ANY
 SURPLUS FUNDS.
   §  3.  The  real  property  tax law is amended by adding a new section
 1185-a to read as follows:
 A. 4935--A                          3
 
   § 1185-A. PRE-FORECLOSURE  NOTICES.  (A)  THE  PRE-FORECLOSURE  NOTICE
 REQUIRED  IN  SUBDIVISION  (E)  OF SECTION ELEVEN HUNDRED EIGHTY-FIVE OF
 THIS TITLE SHALL APPEAR AS FOLLOWS:
 "YOU MAY BE AT RISK OF FORECLOSURE ON A PROPERTY TAX LIEN
 PLEASE READ THE FOLLOWING NOTICE CAREFULLY.
 AS  OF  (DATE), YOUR PROPERTY TAXES HAVE NOT BEEN PAID FOR THE FOLLOWING
 YEARS AND AMOUNTS EACH YEAR:
 THE TOTAL NEEDED TO PAY OFF ALL TAX ARREARS  AS  OF  THE  DATE  OF  THIS
 NOTICE IS:
 UNDER  NEW  YORK  STATE  LAW, WE ARE REQUIRED TO SEND YOU THIS NOTICE TO
 INFORM YOU THAT YOU ARE AT RISK OF LOSING YOUR HOME.
 ATTACHED TO THIS NOTICE IS A LIST OF GOVERNMENT APPROVED  HOUSING  COUN-
 SELING AGENCIES IN YOUR AREA WHICH PROVIDE FREE COUNSELING. YOU CAN ALSO
 CALL  THE  NYS  OFFICE  OF  THE  ATTORNEY GENERAL'S HOMEOWNER PROTECTION
 PROGRAM (HOPP) TOLL-FREE CONSUMER HOTLINE TO BE CONNECTED TO FREE  HOUS-
 ING  COUNSELING OR LEGAL SERVICES IN YOUR AREA AT 1-855-HOME-456 (1-855-
 466-3456), OR VISIT THEIR WEBSITE AT HTTP://WWW.AGHOMEHELP.COM. A STATE-
 WIDE LISTING BY COUNTY  IS  ALSO  AVAILABLE  AT  HTTPS://WWW.DFS.NY.GOV/
 CONSUMER/MORTGNYSNPCOUNSELINGAGENCIES.HTML.   QUALIFIED   FREE  HELP  IS
 AVAILABLE; WATCH OUT FOR COMPANIES OR PEOPLE WHO CHARGE A FEE FOR  THESE
 SERVICES.
 HOUSING  COUNSELORS  FROM  NEW YORK-BASED AGENCIES LISTED ON THE WEBSITE
 ABOVE ARE TRAINED TO HELP HOMEOWNERS  WHO  ARE  HAVING  PROBLEMS  MAKING
 THEIR  TAX PAYMENTS AND CAN HELP YOU FIND THE BEST OPTION FOR YOUR SITU-
 ATION.   IF YOU WISH, YOU  MAY  ALSO  CONTACT  OUR  OFFICE  DIRECTLY  AT
 __________  OR  OUR TAXPAYER ADVOCATE AT __________ , WHO IS RESPONSIBLE
 FOR WORKING WITH HOMEOWNERS TO RESOLVE TAX ARREARS, AND ASK  TO  DISCUSS
 POSSIBLE PAYMENT PLANS AND OTHER OPTIONS.
 PLEASE  NOTE  THAT  IF  YOU  ARE  A SENIOR CITIZEN, PHYSICALLY DISABLED,
 AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM  PROP-
 ERTY  TAXES OR TO HAVE TAX FORECLOSURE DELAYED. THE FOLLOWING EXEMPTIONS
 THAT LOCAL RULES ALLOW THAT COULD PREVENT FORECLOSURE IN YOUR CASE ARE:
 ____ SENIOR CITIZEN
 ____ VETERAN
 ____ PHYSICAL DISABILITY
 WE ENCOURAGE YOU TO CONTACT  OUR  TAXPAYER  ADVOCATE  AT  THE  TELEPHONE
 NUMBER ABOVE IF YOU HAVE ANY QUESTIONS ABOUT WHETHER YOU QUALIFY FOR ANY
 OF THESE EXEMPTIONS.
 WHILE WE CANNOT ASSURE THAT A MUTUALLY AGREEABLE RESOLUTION IS POSSIBLE,
 WE ENCOURAGE YOU TO TAKE IMMEDIATE STEPS TO TRY TO ACHIEVE A RESOLUTION.
 THE LONGER YOU WAIT, THE FEWER OPTIONS YOU MAY HAVE.
 IF  YOU HAVE NOT TAKEN ANY ACTIONS TO RESOLVE THIS MATTER WITHIN 90 DAYS
 FROM THE DATE THIS NOTICE WAS MAILED (OR SOONER IF YOU CEASE TO LIVE  IN
 THE DWELLING AS YOUR PRIMARY RESIDENCE), WE MAY COMMENCE LEGAL ACTION OR
 OTHER  REMEDIES AGAINST YOU TO FORECLOSE THE TAX LIEN, WHICH MAY EVENTU-
 ALLY RESULT IN EVICTION FROM YOUR HOME.
 UNDER NEW YORK STATE LAW, YOU MAY BE BARRED FROM ENTERING INTO A PAYMENT
 PLAN OR FROM BEING PERMITTED TO MAKE ANY PAYMENT TO SAVE YOUR HOME AFTER
 THE "REDEMPTION DATE".
 IN YOUR CASE, THE "REDEMPTION DATE" IS _____.
 IMPORTANT: YOU HAVE THE RIGHT TO REMAIN IN YOUR HOME UNTIL YOU RECEIVE A
 COURT ORDER TELLING YOU TO LEAVE THE PROPERTY; HOWEVER, YOU MAY LOSE THE
 RIGHT TO CONTINUE OWNERSHIP OF YOUR HOME AFTER THE REDEMPTION DATE. IF A
 FORECLOSURE ACTION IS FILED AGAINST YOU IN COURT,  YOU  STILL  HAVE  THE
 RIGHT TO REMAIN IN THE HOME UNTIL A COURT ORDERS YOU TO LEAVE.
 A. 4935--A                          4
 
 THIS  NOTICE IS NOT AN EVICTION NOTICE, AND A FORECLOSURE ACTION HAS NOT
 YET BEEN COMMENCED AGAINST YOU."
   (B)  THE  NOTICE REQUIRED IN SUBDIVISION (E) OF SECTION ELEVEN HUNDRED
 EIGHTY-FIVE OF THIS TITLE SHALL BE SENT  BY  SUCH  TAXING  AUTHORITY  OR
 PURCHASER  OF DELINQUENT TAX LIENS TO THE HOMEOWNER (OR HEIRS OR DISTRI-
 BUTEES IF THE HOMEOWNER IS DECEASED), BY REGISTERED  OR  CERTIFIED  MAIL
 AND ALSO BY FIRST-CLASS MAIL TO THE LAST KNOWN ADDRESS OF THE HOMEOWNER,
 AND  TO  THE  RESIDENCE SUBJECT TO THE TAX LIEN. THE NOTICES REQUIRED BY
 SUBDIVISION (E) OF SECTION ELEVEN  HUNDRED  EIGHTY-FIVE  OF  THIS  TITLE
 SHALL  BE  SENT  BY  THE TAXING AUTHORITY OR PURCHASER OF DELINQUENT TAX
 LIENS IN A SEPARATE ENVELOPE FROM ANY OTHER MAILING OR NOTICE.    NOTICE
 IS  CONSIDERED GIVEN AS OF THE DATE IT IS MAILED. THE NOTICE REQUIRED BY
 SUBDIVISION (E) OF SECTION ELEVEN  HUNDRED  EIGHTY-FIVE  OF  THIS  TITLE
 SHALL  CONTAIN  A CURRENT LIST OF AT LEAST FIVE HOUSING COUNSELING AGEN-
 CIES SERVING THE COUNTY WHERE THE PROPERTY  IS  LOCATED  FROM  THE  MOST
 RECENT  LISTING AVAILABLE FROM THE DEPARTMENT OF FINANCIAL SERVICES. THE
 LIST SHALL INCLUDE THE COUNSELING AGENCIES'  LAST  KNOWN  ADDRESSES  AND
 TELEPHONE  NUMBERS.  THE  DEPARTMENT  OF  FINANCIAL  SERVICES SHALL MAKE
 AVAILABLE ON ITS WEBSITE A LISTING, BY COUNTY,  OF  SUCH  AGENCIES.  THE
 TAXING  AUTHORITY  OR  PURCHASER  OF DELINQUENT TAX LIENS SHALL USE SUCH
 LISTS TO MEET THE REQUIREMENTS OF THIS SECTION.
   (C) FOR ANY HOMEOWNER KNOWN TO HAVE LIMITED ENGLISH  PROFICIENCY,  THE
 NOTICE REQUIRED BY SUBDIVISION (E) OF SECTION ELEVEN HUNDRED EIGHTY-FIVE
 OF THIS TITLE SHALL BE IN THE HOMEOWNER'S NATIVE LANGUAGE (OR A LANGUAGE
 IN WHICH THE HOMEOWNER IS PROFICIENT), PROVIDED THAT THE LANGUAGE IS ONE
 OF  THE SIX MOST COMMON NON-ENGLISH LANGUAGES SPOKEN BY INDIVIDUALS WITH
 LIMITED ENGLISH PROFICIENCY IN THE STATE OF NEW YORK,  BASED  ON  UNITED
 STATES  CENSUS DATA. THE DEPARTMENT OF FINANCIAL SERVICES SHALL POST THE
 NOTICES REQUIRED BY SUBDIVISION (E) OF SECTION  ELEVEN  HUNDRED  EIGHTY-
 FIVE  OF  THIS  TITLE  ON ITS WEBSITE IN THE SIX MOST COMMON NON-ENGLISH
 LANGUAGES SPOKEN BY INDIVIDUALS WITH LIMITED ENGLISH PROFICIENCY IN  THE
 STATE OF NEW YORK, BASED ON THE UNITED STATES CENSUS DATA.
   §  4.  Section  1104 of the real property tax law is amended by adding
 two new subdivisions 3 and 4 to read as follows:
   3. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS  SECTION,
 EVERY  COUNTY,  CITY  AND  TOWN  SHALL  COMPLY  WITH THE REQUIREMENTS OF
 SECTIONS ELEVEN HUNDRED EIGHTY-FIVE AND ELEVEN HUNDRED EIGHTY-FIVE-A  OF
 THIS ARTICLE.
   4.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
 EVERY COUNTY, CITY, AND TOWN SHALL COMPLY WITH THE REQUIREMENTS OF TITLE
 SIX OF THIS ARTICLE.
   § 5.  Article 11 of the real property tax law is amended by  adding  a
 new title 7 to read as follows:
                                   TITLE 7
                          ADDITIONAL PROTECTIONS
 SECTION 1198.   NOTICE OF EXEMPTIONS.
         1198-A. SENIOR CITIZEN DELINQUENT TAX DEFERRAL PROGRAM.
         1198-B. REPAYMENT PLAN.
   §  1198. NOTICE OF EXEMPTIONS. TAX DISTRICTS SHALL INCLUDE A STATEMENT
 ON EVERY PROPERTY TAX COLLECTION NOTICE NOTIFYING HOMEOWNERS  OF  AVAIL-
 ABLE  EXEMPTIONS.  THE  PROVISION  OF  THIS  SUBDIVISION SHALL BE MET BY
 PROVIDING A NOTICE OR LEGEND SENT ON OR WITH EACH TAX BILL TO HOMEOWNERS
 READING "IF YOU ARE A SENIOR  CITIZEN,  PHYSICALLY  DISABLED,  AND/OR  A
 VETERAN,  YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM PROPERTY TAXES
 OR TO HAVE TAX FORECLOSURE DELAYED", FOLLOWED BY THE NAME AND  TELEPHONE
 NUMBER OF A PERSON OR DEPARTMENT SELECTED BY THE TAX DISTRICT TO RESPOND
 A. 4935--A                          5
 
 TO  INQUIRIES REGARDING TAX EXEMPTIONS, ELIGIBILITY, AND INSTRUCTIONS ON
 HOW TO APPLY FOR SUCH EXEMPTIONS.
   § 1198-A. SENIOR CITIZEN DELINQUENT TAX DEFERRAL PROGRAM. 1. A REQUEST
 BY AN OWNER TO DEFER DELINQUENT TAXES SHALL BE GRANTED BY A TAX DISTRICT
 TO AN INDIVIDUAL WITH AN OWNERSHIP INTEREST IN THE PROPERTY IF:
   (A)  THE PROPERTY IS A ONE-, TWO-, OR THREE-FAMILY RESIDENTIAL PROPER-
 TY;
   (B) THE PROPERTY SERVES AS THE PRIMARY RESIDENCE OF THE OWNER;
   (C) ALL OF THE OWNERS ARE AT LEAST SEVENTY YEARS OF AGE OR  OLDER,  OR
 IN  THE CASE OF PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF THE OWNERS IS
 AT LEAST SEVENTY YEARS OF AGE;
   (D) THE GROSS INCOME OF THE HOMEOWNER  IS  AT  OR  BELOW  TWO  HUNDRED
 PERCENT OF THE FEDERAL POVERTY LEVEL; AND
   (E)  THE  DEFERRAL AMOUNT PLUS INTEREST DOES NOT EXCEED EIGHTY PERCENT
 OF THE OWNER'S EQUITY IN THE PROPERTY.
   2. ALL AMOUNTS OWED BY THE OWNER PURSUANT TO THIS SECTION SHALL BECOME
 DUE IMMEDIATELY UPON THE OCCURRENCE OF ANY OF THE FOLLOWING EVENTS:
   (A) THE OWNER CEASES TO OWN THE RESIDENCE.
   (B) THE RESIDENCE CEASES TO BE THE OWNER'S PRIMARY RESIDENCE.
   (C) THE OWNER'S EQUITY IN  THE  RESIDENCE  FALLS  BELOW  THE  REQUIRED
 ELIGIBLE  AMOUNT  PURSUANT  TO  PARAGRAPH (E) OF SUBDIVISION ONE OF THIS
 SECTION.
   § 1198-B. REPAYMENT PLAN. 1. A RESIDENTIAL OWNER OF  PROPERTY  WITH  A
 TAX  DELINQUENCY  EXCEEDING  FIVE  HUNDRED  DOLLARS SHALL BE ENTITLED TO
 ENTER INTO A REPAYMENT PLAN TO CURE A TAX DELINQUENCY AT ANY TIME  UNTIL
 THE DATE OF REDEMPTION.
   2.  THE  TERM  OF  THE  REPAYMENT  PLAN SHALL BE NO LESS THAN EIGHTEEN
 MONTHS, UNLESS A SHORTER DURATION IS REQUESTED BY THE OWNER.  THE AMOUNT
 DUE UNDER THE AGREEMENT SHALL BE PAID, AS NEARLY AS POSSIBLE,  IN  EQUAL
 AMOUNTS  ON EACH PAYMENT DUE DATE. THE AMOUNT OF EACH SUCH PAYMENT SHALL
 BE DETERMINED BY DIVIDING THE AMOUNT  DUE  BY  THE  NUMBER  OF  REQUIRED
 INSTALLMENT PAYMENTS.
   3.  NO  PENALTIES  SHALL  BE  IMPOSED  AND  INTEREST  SHALL NOT ACCRUE
 THROUGHOUT THE REPAYMENT PLAN PERIOD.
   4. THE OWNER SHALL BE DEEMED TO BE IN DEFAULT OF A PAYMENT PLAN AGREE-
 MENT PURSUANT TO THIS SECTION UPON THE OCCURRENCE OF ANY OF THE  FOLLOW-
 ING EVENTS:
   (A)  ANY  INSTALLMENT  PAYMENT IS NOT MADE WITHIN FORTY-FIVE DAYS FROM
 THE PAYMENT DUE DATE.
   (B) ANY CURRENT COUNTY TAX, ASSESSMENT, FEE, OR  CHARGE  IS  NOT  PAID
 WHEN DUE.
   (C) THE SUBJECT PROPERTY IS SOLD.
   5. IN THE EVENT OF A DEFAULT IN PAYMENTS, AND AFTER SERVICE OF A TWEN-
 TY-DAY  NOTICE  OF  DEFAULT,  THE  TAX  DISTRICT SHALL HAVE THE RIGHT TO
 REQUIRE THE ENTIRE UNPAID BALANCE, WITH INTEREST, TO BE PAID IN FULL.
   § 6. The real property tax law is amended  by  adding  a  new  section
 1194-b to read as follows:
   §  1194-B. PROCEEDING FOR DETERMINING JUST COMPENSATION AFTER FORECLO-
 SURE OF TAX LIEN BY PROCEEDING IN REM.  1.  FOR  THE  PURPOSES  OF  THIS
 SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "APPRAISED  VALUE"  SHALL  MEAN  A RETROSPECTIVE APPRAISAL OF THE
 PROPERTY EFFECTIVE AS OF THE DATE OF THE LOSS OF  TITLE  BY  THE  FORMER
 OWNERS  DETERMINED BY AN INDEPENDENT NEW YORK STATE LICENSED RESIDENTIAL
 REAL ESTATE APPRAISER.
   (B) "JUST COMPENSATION" SHALL MEAN THE APPRAISED VALUE OF THE PROPERTY
 LESS:
 A. 4935--A                          6
 
   (I) ALL  REAL  PROPERTY  TAXES,  ASSOCIATED  INTEREST,  AND  PENALTIES
 REASONABLY  RELATED  TO  THE  COST  OF  THE  DELINQUENCY OWED TO THE TAX
 DISTRICT;
   (II)  REASONABLE ATTORNEY'S FEES AND COSTS OF THE FORECLOSURE PROCEED-
 ING;
   (III) REASONABLE APPRAISAL COSTS; AND
   (IV) REFEREE FEES AND COSTS.
   (C) "FORMER OWNER" SHALL MEAN A PARTY DIVESTED OF TITLE DUE TO  UNPAID
 REAL  PROPERTY TAXES OR THAT PARTY'S SUCCESSORS, HEIRS, OR ASSIGNS, OR A
 REPRESENTATIVE OF SUCH SUCCESSORS, HEIRS, OR ASSIGNS.
   2. (A) (I) NOT MORE THAN FIVE DAYS AFTER A FORMER OWNER IS DIVESTED OF
 TITLE, THE TAX DISTRICT SHALL SERVE UPON  SUCH  FORMER  OWNER,  OR  SUCH
 FORMER  OWNER'S  SUCCESSORS,  HEIRS,  OR ASSIGNS, OR A REPRESENTATIVE OF
 SUCH SUCCESSORS, HEIRS, OR ASSIGNS, A NOTICE OF POTENTIAL  COMPENSATION.
 THE  TAX  DISTRICT  MAY  SERVE  ANYONE  WHOSE  INTEREST IS CLAIMED TO BE
 SUBJECT AND SUBORDINATE TO THE FORECLOSED  TAXES  WITH  SUCH  NOTICE  OF
 POTENTIAL COMPENSATION.
   (II)  SUCH  NOTICE  OF POTENTIAL COMPENSATION SHALL BE SERVED UPON THE
 FORMER OWNER BY REGULAR FIRST CLASS MAIL AND BY CERTIFIED  MAIL,  RETURN
 RECEIPT REQUESTED, TO THE PROPERTY ADDRESS AND THE LAST KNOWN ADDRESS OF
 THE  FORMER OWNER.   IF NO ADDRESS IS PROVIDED FOR A PROPERTY ON THE TAX
 ROLLS, THE TAX DISTRICT SHALL CONDUCT A DILIGENT INQUIRY FOR THE ADDRESS
 FOR EACH AND EVERY FORMER OWNER AND SEND THE NOTICE TO SUCH ADDRESSES.
   (III) SUCH NOTICE  OF  POTENTIAL  COMPENSATION  MUST  BE  PROVIDED  IN
 SUBSTANTIALLY THE FOLLOWING FORM: "NOTICE OF POTENTIAL COMPENSATION. THE
 TAX  LIEN FORECLOSURE PROCESS FOR PROPERTY LOCATED AT (PROPERTY ADDRESS)
 HAS CONCLUDED AND YOU ARE ENTITLED TO DETERMINATION OF JUST COMPENSATION
 THROUGH A COURT PROCEEDING. YOU  SHOULD  CONSULT  AN  ATTORNEY  WHO  CAN
 ASSIST  YOU  IN  THIS  PROCESS. TO BE CONNECTED WITH A LEGAL SERVICES OR
 HOUSING COUNSELING ORGANIZATION NEAR YOU,  CALL  855-HOME-456  OR  VISIT
 HOMEOWNERHELPNY.ORG."
   (B)  (I)  WITHIN  SIXTY DAYS OF THE LOSS OF TITLE RESULTING FROM A TAX
 FORECLOSURE, THE TAX DISTRICT SHALL DETERMINE THE APPRAISED VALUE OF THE
 PROPERTY. WITHIN NINETY DAYS OF THE LOSS OF TITLE RESULTING FROM  A  TAX
 FORECLOSURE,  THE  TAX  DISTRICT SHALL FILE WITH THE OFFICE OF THE CLERK
 WHERE THE PROPERTY IS LOCATED A NOTICE OF JUST COMPENSATION. SUCH NOTICE
 SHALL BE SERVED PERSONALLY UPON THE FORMER OWNER AND SERVED  BY  REGULAR
 MAIL UPON ATTORNEYS APPEARING ON BEHALF OF SUCH FORMER OWNERS.
   (II) SUCH NOTICE OF JUST COMPENSATION SHALL INCLUDE:
   (A) AN OFFER OF JUST COMPENSATION;
   (B) AN ITEMIZATION OF DEDUCTIONS FROM THE APPRAISED VALUE; AND
   (C) A COPY OF THE WRITTEN APPRAISAL OBTAINED BY THE TAX DISTRICT.
   (C)  (I)  WITHIN  SIXTY DAYS OF THE MAILING BY THE TAX DISTRICT OF THE
 OFFER OF JUST COMPENSATION, THE FORMER OWNER SHALL  COMPLETE  AND  SERVE
 UPON THE TAX DISTRICT A RESPONSE TO NOTICE OF JUST COMPENSATION.
   (II)  SUCH  RESPONSE  TO  NOTICE OF JUST COMPENSATION SHALL INCLUDE AN
 ELECTION BY THE FORMER OWNER TO EITHER ACCEPT THE TAX  DISTRICT'S  OFFER
 OR REJECT THE OFFER AND CONTEST THE APPRAISED VALUE.
   3.  (A)  (I) UPON RECEIPT OF A RESPONSE TO NOTICE OF JUST COMPENSATION
 ACCEPTING THE OFFER OF JUST COMPENSATION, THE FORMER OWNER  SHALL  ENTER
 INTO A WRITTEN AGREEMENT WITH THE TAX DISTRICT ACCEPTING SUCH OFFER.
   (II) UPON RECEIPT OF A RESPONSE TO NOTICE OF JUST COMPENSATION REJECT-
 ING  THE  OFFER  OF JUST COMPENSATION, THE TAX DISTRICT SHALL ENTER INTO
 NEGOTIATIONS TO REACH A CONSENSUAL AGREEMENT WITH THE FORMER  OWNER.  AT
 ALL  TIMES, THE TAX DISTRICT SHALL MAKE EVERY REASONABLE AND EXPEDITIOUS
 A. 4935--A                          7
 
 EFFORT TO JUSTLY COMPENSATE THE FORMER OWNER FOR SUCH REAL  PROPERTY  BY
 GOOD FAITH NEGOTIATION AND AGREEMENT.
   (B)  (I)  IF  THE  FORMER OWNER IS DISSATISFIED WITH THE RESULT OF THE
 NEGOTIATIONS REQUIRED PURSUANT TO SUBPARAGRAPH (II) OF PARAGRAPH (A)  OF
 THIS  SUBDIVISION,  THE  FORMER OWNER MAY SUBMIT TO A COURT OF COMPETENT
 JURISDICTION A REQUEST FOR HEARING TO DETERMINE JUST COMPENSATION.
   (II) WITHIN FOURTEEN DAYS OF RECEIPT  OF  A  REQUEST  FOR  HEARING  TO
 DETERMINE JUST COMPENSATION, THE COURT SHALL BY REFERENCE OR OTHERWISE:
   (A)  DIRECT  THE  PARTIES  TO EXCHANGE AND FILE APPRAISAL REPORTS BY A
 DATE CERTAIN BEFORE THE HEARING, TO BE COMPLETED AT  LEAST  TWENTY  DAYS
 BEFORE SUCH HEARING; AND
   (B)  FIX  THE  PLACE  AND  TIME FOR SUCH HEARING TO DETERMINE THE JUST
 COMPENSATION.
   (C) THE FORMER OWNER SHALL HAVE A PERIOD OF UP TO THREE YEARS FROM THE
 LOSS OF TITLE TO EITHER (I) ACCEPT THE TAX  DISTRICT'S  OFFER;  OR  (II)
 REQUEST  A  HEARING  TO ASCERTAIN JUST COMPENSATION. IN THE EVENT OF ANY
 CONFLICT, THE  THREE-YEAR  PERIOD  SPECIFIED  IN  THIS  PARAGRAPH  SHALL
 CONTROL.  FOLLOWING  SUCH  THREE-YEAR  PERIOD,  FUNDS  HELD  BY  THE TAX
 DISTRICT AFTER THE PAYMENT OF REAL PROPERTY TAXES, ASSOCIATED  INTEREST,
 AND  PENALTIES REASONABLY RELATED TO THE COST OF THE DELINQUENCY OWED TO
 THE TAX DISTRICT SHALL BE  TRANSFERRED  TO  THE  NEW  YORK  STATE  COMP-
 TROLLER'S OFFICE OF UNCLAIMED FUNDS.
   4.  ALL  TAX  DISTRICTS SHALL REVIEW AND AMEND EXISTING LEGISLATION AS
 NECESSARY TO ESTABLISH PROCEDURES TO CARRY OUT THE  PROVISIONS  OF  THIS
 SECTION.
   § 7. This act shall take effect immediately.