S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9939
 
                           I N  A S S E M B L Y
 
                              April 26, 2024
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend chapter 783 of the laws of 1974, relating to authorizing
   the common council of the city of Mount Vernon to adopt by  local  law
   provisions relating to the commencement of a foreclosure in rem by the
   city of Mount Vernon where the payment of taxes, assessments and other
   charges are in arrears for a period of time in excess of two years, in
   relation  to  the offering of installment payment plans; and providing
   for the repeal of such provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  B of section 2 of chapter 783 of the laws of
 1974, relating to authorizing the common council of the  city  of  Mount
 Vernon  to adopt by local law provisions relating to the commencement of
 a foreclosure in rem by the city of Mount Vernon where  the  payment  of
 taxes, assessments and other charges are in arrears for a period of time
 in excess of two years, is amended to read as follows:
   B.  The  inadvertent omission of one or more parcels of tax delinquent
 property from said list shall not affect the validity of  this  proceed-
 ing.    Before  filing any list of parcels of property the city treasury
 with approval of the council may exclude particular  parcels  therefrom.
 The  city  treasurer  when  requesting  approval of the exclusion of any
 particular parcel shall state the reasons therefor in writing. No parcel
 shall be excluded from any such list  for  any  reason  other  than  the
 following:  (1)  that a meritorious question has been raised by a person
 having an interest in such parcel as to the validity  of  the  tax  lien
 affecting  such parcel, or (2) that the city treasurer before the effec-
 tive date hereof had agreed  to  accept  payment  of  delinquent  taxes,
 assessments  or other legal charges in installments of at least one year
 of such arrears with each year of current taxes,  assessments  or  other
 legal  charges, and that there has been no default in such agreement, or
 (3) that an agreement has been duly made and executed and filed with the
 city treasurer for the payment of such delinquent taxes, assessments  or
 other  legal  charges in installments, the first of which shall be in an
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14549-01-4
 A. 9939                             2
 
 amount equal to at least [twenty-five] TEN  percentum  of  such  arrears
 payable upon the date of making and filing with the city treasurer of an
 installment  agreement,  and  the  balance  of which shall be in amounts
 equal  to  the  last one year of such arrears and payable with each year
 current taxes, assessments or other legal charges, and  that  there  has
 been  no  default in such agreement.  SUCH AGREEMENT SHALL BE SUBJECT TO
 THE FOLLOWING PERIODS OF DURATION: (I) FOR SENIORS EARNING AT  OR  BELOW
 FORTY  PERCENT OF THE AREA MEDIAN INCOME FOR WESTCHESTER COUNTY, A MAXI-
 MUM PERIOD OF TEN YEARS; (II) FOR OWNERS OF RESIDENTIAL REAL PROPERTY, A
 MAXIMUM PERIOD OF FIVE YEARS; AND (III) FOR ALL OTHER PROPERTY OWNERS, A
 MAXIMUM PERIOD OF THREE YEARS. SUCH AGREEMENT SHALL PROVIDE  FLEXIBILITY
 FOR PAYMENT IN MONTHLY OR QUARTERLY INCREMENTS. Whenever the approval of
 such  exclusion  is  requested  of  the council the city treasurer shall
 transmit a list of all parcels which are affected  by  tax  liens  which
 shall  have  been unpaid for a period of at least two years and an addi-
 tional list which shall designate which of the parcels on the first list
 should be excluded. The council upon receipt of such lists shall cause a
 note of such receipt to be published in  its  official  proceedings  and
 referring  to  the  list  of  all  parcels by designating the particular
 sections or wards affected and printing the additional list  of  parcels
 which  should  be  excluded setting forth therein the sections or wards,
 lot number, street and street number, if there be such. The list  cover-
 ing  the  parcels  to be excluded shall set forth as to each such parcel
 the reason for such exclusion.  Such publication shall  also  contain  a
 general description of the boundaries of the sections or wards affected,
 but need not contain measurements or directions. An omission or error in
 the designation of a street or street number shall not affect the valid-
 ity  of any proceeding brought hereunder either as to such parcel or any
 other parcels.
   Such list of all parcels and  such  additional  list  designating  the
 parcel  to  be excluded from the first list shall not be approved at the
 meeting of the council at which they appear  on  the  calendar  for  the
 first time, nor shall the council approve the exclusion of any parcel at
 any  succeeding  meeting  unless  one week has elapsed after the meeting
 when such exclusion was first submitted for approval.  The  approval  of
 such  exclusion  by  the  council shall be by resolution recorded in its
 minutes stating the reason therefor. The list may consist of one or more
 volumes, serially numbered, and each volume of such list shall also have
 appended thereto a schedule setting forth the rate  or  rates  at  which
 interest  on  each  of  said  tax  liens set forth in said list shall be
 computed.
   § 2. This act shall take effect immediately;  provided,  however  that
 the  provisions  of this act shall expire ten years after such effective
 date when upon such date the provisions of  this  act  shall  be  deemed
 repealed.