NY State Senate Bill 2025-S5168

Senate Bill S5168

2025-2026 Legislative Session

Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

download bill text pdf

Current Bill Status - In Senate Committee Local Government 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 19, 2025	referred to local government

2025-S5168 (ACTIVE) - Details

See Assembly Version of this Bill:: A5033
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §903, RPT L
Versions Introduced in 2023-2024 Legislative Session:: S6918, A7135

2025-S5168 (ACTIVE) - Summary

Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law.

2025-S5168 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5168

SPONSOR: ROLISON
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to authorizing
the city of Newburgh to add unpaid housing code violation penalties,
costs and fines to such city's annual tax levy in accordance with appli-
cable law

 
PURPOSE OR GENERAL IDEA OF BILL:

To authorize the City of Newburgh, at their choosing, to add unpaid
building and fire code violation penalties, costs and fines toòthe
city's annual tax levy.

 
SUMMARY OF PROVISIONS:

Section 1 amends the Real Property Tax Law by adding a new section 903
which permits the City of Newburgh ("City") to collect any unpaid build-
ing and fire code violation penalties, costs and fines through placement
by the official authorized to administer the City's annual tax levy.

Subdivision 1: Authorization. Authorizes the City of Newburgh's director
of finance, treasurer, or other public official charged with the duties
of overseeing tax collections on the City's annual tax levy in accord-
ance with the provisions of this section.

Subdivision 2: Eligibility. To be eligible for placement on the City's
annual tax levy, unpaid code violation penalties, costs and fines shall
be adjudicated and imposed through a judgement in a court of competent
jurisdiction on an owner of real property within the City and recorded
by the county clerk and remain unpaid for one year after the final adju-
dication and exhaustion of all appeals relating to the imposition of
fines.

Subdivision 3: Minimum Amount Owed. To qualify the amount owed must be
at least five percent of the amount of the tax assessed value of that
property.

Subdivision 4: Levy. Such code violation penalty cost, or fine as set
forth in a copy of the judgement certified by the city's corporation
counsel to the director of finance, treasurer or other public official
charged with the duties of overseeing tax collections shall be set down
in the annual tax levy under the heading "uncollected fines and penal-
ties" and shall be levied, enforced and collected in the same manner, by
the same proceedings, at the same time, under the same penalties and
having the same lien upon the property assessed as the general city tax
and as a part thereof.

Subdivision 5: Notice. The City shall notify all owners or known inter-
ested parties of record of the placement of the code violations on the
city tax levy as uncollected -fines and penalties within 30 days of
placement.

Subdivision 6: Tax year. Unpaid axle violations shall be placed on the
tax roll that the City is currently in and not on a list, roll or levy
of delinquent taxes.

Subdivision 7; Owner occupied. This section shall be applied to a resi-
dential dwelling that is owner-occupied or is the primary residence of a
homeowner.

Subdivision 8: Tenants. Prior to the placement of any property with
unpaid code violations on the tax levy, the city shall develop a program
to assist tenants residing in a dwelling at risk for tax foreclosure due
to unpaid code violations. Such program shall include counseling assist-
ance or other support in relocating the tenants to suitable housing
prior to the tax foreclosure.

Subdivision 9: Payment plan. Allows for an owner of landlord to enter
into a payment plan with the City for past amounts due for code
violations.

Subdivision 10: Curing code violations. If all of the violations for
which the penalties, fees and costs have been assessed, as determined by
the city code enforcing officer, and are cured, removed or corrected
prior to the expiration of the period for redemption and the penalties,
costs and fines are paid in full, the property shall be removed from the
levy.

Subdivision 11: Payment prior to auction. The owner shall have the right
to pay the full balance prior to the expiration of the period for
redemption pursuant to Section 1110 of the Real Property Tax Law.

Subdivision 12: Surplus. Any surplus funds after the sale of a property
at a tax foreclosure for unpaid code violations shallòbe returned to the
former owner of the property in a manner provided under local law.

Subdivision 13: Balance due. If after an auction, a balance is due for
code violations, the City may proceed with any action against the former
owner.

Subdivision 14: Exclusions. The provisions of this section shall not
apply to the City, if. the City sells its tax liens in a tax in a tax
lien sale.

Section 2: Sets forth the effective date.

 
JUSTIFICATION:

One of the keys to a high quality of life in any municipality is have
buildings that are kept up to code. This is especially true in the City
of Newburgh where approximately two-thirds of the residents live in
rental housing.

The City of Newburgh faces difficulties collecting unpaid housing code
violation penalties, costs, and fines. These unpaid violations are often
the result of absentee property owners and landlords who allow proper-
ties to deteriorate and decay. These deteriorated properties lower a
neighborhood's quality of life and surrounding property values.

These property owners will have an added incentive to pay their building
code violation penalties and fines since the municipality would now be
able to enforce the unpaid penalties and fines by levying them as they
would property taxes subjecting the property to auction and loss of
ownership if the penalties and fines are not paid.
 
PRIOR LEGISLATIVE HISTORY:

2023-24 - S6918A: Referred to Local Government

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

No costs for the State and local government. The City of Newburgh will
gain revenues from the enforcement of unpaid code violation penalties
and fine as a levy on the owners' property tax bills.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S5168 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5168
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 19, 2025
                                ___________
 
 Introduced  by  Sen. ROLISON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in  relation  to  authorizing
   the  city  of Newburgh to add unpaid housing code violation penalties,
   costs and fines to such city's annual  tax  levy  in  accordance  with
   applicable law
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 903 to read as follows:
   § 903. COLLECTION OF UNPAID HOUSING CODE VIOLATION PENALTIES; LEVY. 1.
 AUTHORIZATION.  IN ADDITION TO AND NOT IN LIMITATION OF ANY POWER OTHER-
 WISE GRANTED BY LAW, THE  CITY  OF  NEWBURGH  IS  HEREBY  AUTHORIZED  TO
 COLLECT  ANY UNPAID HOUSING, BUILDING AND FIRE CODE VIOLATION PENALTIES,
 COSTS AND FINES THROUGH PLACEMENT BY THE  CITY'S  DIRECTOR  OF  FINANCE,
 TREASURER,  OR OTHER PUBLIC OFFICIAL CHARGED WITH THE DUTIES OF OVERSEE-
 ING TAX COLLECTIONS ON THE CITY'S ANNUAL TAX LEVY IN ACCORDANCE WITH THE
 PROVISIONS OF THIS SECTION.
   2. ELIGIBILITY. IN ORDER TO BE ELIGIBLE FOR PLACEMENT ON  THE  MUNICI-
 PALITY'S ANNUAL TAX LEVY SUCH UNPAID CODE VIOLATION PENALTIES, COSTS AND
 FINES  SHALL  HAVE  BEEN ADJUDICATED AND IMPOSED THROUGH A JUDGMENT IN A
 COURT OF COMPETENT JURISDICTION ON AN OWNER OF REAL PROPERTY WITHIN  THE
 CITY AND RECORDED BY THE COUNTY CLERK, AS CERTIFIED BY THE CITY'S CORPO-
 RATION  COUNSEL  TO  THE  DIRECTOR OF FINANCE, TREASURER OR OTHER PUBLIC
 OFFICIAL CHARGED WITH THE DUTIES OF OVERSEEING TAX COLLECTIONS AND  HAVE
 REMAINED UNPAID FOR ONE YEAR AFTER THE FINAL ADJUDICATION AND EXHAUSTION
 OF  ALL  APPEALS  RELATING  TO  THE  IMPOSITION  OF THE FINES FOR A CODE
 VIOLATION PRECEDING THE PLACEMENT ON THE CITY'S TAX LEVY.
   3.  MINIMUM AMOUNT OWED. TO QUALIFY FOR PLACEMENT ON THE TAX LEVY  THE
 AMOUNT  OWED FOR UNPAID CODE VIOLATIONS MUST BE AT LEAST FIVE PERCENT OF
 THE AMOUNT OF THE TAX ASSESSED VALUE OF THE PROPERTY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01583-01-5

 S. 5168                             2
 
   4. LEVY. SUCH CODE VIOLATION PENALTY, COST OR FINE AS SET FORTH  IN  A
 COPY  OF THE JUDGMENT CERTIFIED BY THE CITY'S CORPORATION COUNSEL TO THE
 DIRECTOR OF FINANCE, TREASURER OR OTHER PUBLIC OFFICIAL CHARGED WITH THE
 DUTIES OF OVERSEEING TAX COLLECTIONS SHALL BE SET DOWN IN THE ANNUAL TAX
 LEVY UNDER THE HEADING UNCOLLECTED FINES AND PENALTIES AND IN ACCORDANCE
 WITH  THIS  SECTION  SHALL BE LEVIED, ENFORCED AND COLLECTED IN THE SAME
 MANNER, BY THE SAME PROCEEDINGS, AT THE SAME TIME, UNDER THE SAME PENAL-
 TIES AND HAVING THE SAME LIEN UPON THE PROPERTY ASSESSED AS THE  GENERAL
 CITY TAX AND AS A PART THEREOF.
   5. NOTICE. THE CITY SHALL NOTIFY ALL OWNERS OF RECORD OF THE PLACEMENT
 OF  THE  CODE  VIOLATIONS  ON THE CITY TAX LEVY AS UNCOLLECTED FINES AND
 PENALTIES WITHIN THIRTY DAYS OF PLACEMENT,  PURSUANT  TO  SECTION  THREE
 HUNDRED  EIGHT  OF  THE  CIVIL  PRACTICE LAW AND RULES. THE NOTICE SHALL
 INCLUDE THE DATE OR DATES OF SUCH VIOLATIONS,  THE  DESCRIPTION  OF  THE
 VIOLATIONS, THE AMOUNT OWED, A STATEMENT DETAILING THE FORECLOSURE PROC-
 ESS  THAT  WILL  OCCUR  IF  THE VIOLATIONS REMAIN UNPAID AND THE CONTACT
 INFORMATION FOR THE CITY OFFICE IN CHARGE OF RECEIVING PAYMENTS.
   6. TAX YEAR. ANY UNPAID CODE VIOLATIONS SHALL BE  PLACED  ON  THE  TAX
 ROLL THE CITY IS CURRENTLY IN AND SHALL NOT BE PLACED ON A LIST, ROLL OR
 LEVY OF DELINQUENT TAXES.
   7.  OWNER OCCUPIED. NOTWITHSTANDING ANY OTHER APPLICABLE PROVISIONS OF
 LAW,  NOTHING IN THIS SECTION SHALL BE APPLIED TO A RESIDENTIAL DWELLING
 THAT IS OWNER-OCCUPIED OR IS THE PRIMARY RESIDENCE OF A HOMEOWNER.
   8. TENANTS. PRIOR TO THE PLACEMENT OF ANY PROPERTY  WITH  UNPAID  CODE
 VIOLATIONS  ON  THE TAX LEVY, THE CITY SHALL DEVELOP A PROGRAM TO ASSIST
 TENANTS RESIDING IN A DWELLING AT RISK FOR TAX FORECLOSURE DUE TO UNPAID
 CODE VIOLATIONS. SUCH PROGRAM SHALL INCLUDE HOUSING  COUNSELING  ASSIST-
 ANCE  OR  OTHER  SUPPORT  IN  RELOCATING THE TENANTS TO SUITABLE HOUSING
 PRIOR TO THE TAX FORECLOSURE.
   9. PAYMENT PLAN.  NOTHING IN THIS SECTION SHALL PRECLUDE AN  OWNER  OR
 LANDLORD  FROM  ENTERING  INTO  A  PAYMENT  PLAN  WITH THE CITY FOR PAST
 AMOUNTS DUE FOR  CODE  VIOLATIONS  IN  ACCORDANCE  WITH  SECTION  ELEVEN
 HUNDRED EIGHTY-FOUR OF THIS CHAPTER.
   10. CURING CODE VIOLATIONS. (A) IF ALL OF THE VIOLATIONS FOR WHICH THE
 PENALTIES,  FEES  AND  COSTS  HAVE  BEEN  ASSESSED ARE CURED, REMOVED OR
 CORRECTED PRIOR TO THE EXPIRATION OF THE PERIOD FOR REDEMPTION  PURSUANT
 TO  SECTION ELEVEN HUNDRED TEN OF THIS CHAPTER, AND PENALTIES, COSTS AND
 FINES ARE PAID IN FULL, THE PROPERTY SHALL BE REMOVED FROM THE LEVY  AND
 AUCTION  AND THE BALANCE OF THE AMOUNT OWED SHALL BE PLACED AS A LIEN ON
 THE PROPERTY PURSUANT TO APPLICABLE LAWS  FOR  DEBT  COLLECTION  AND  AN
 ACTION  FOR  FORECLOSURE OF THE PROPERTY SHALL NOT BE MAINTAINED FOR THE
 AMOUNT OWED.
   (B) THE DETERMINATION OF WHETHER OR NOT THE CODE VIOLATIONS HAVE  BEEN
 CURED  SHALL BE MADE BY THE CITY ENFORCING OFFICER IN CHARGE OF ENSURING
 COMPLIANCE WITH APPLICABLE HOUSING, BUILDING, AND FIRE CODES SUCH  AS  A
 CODE  ENFORCEMENT OFFICER.   AN APPEAL OF THIS DETERMINATION MAY BE MADE
 TO THE CITY'S ZONING BOARD OF APPEALS OR OTHER LOCAL ADMINISTRATIVE BODY
 AS PROVIDED FOR IN LOCAL LAW. THE FINAL DETERMINATION MADE BY THE ADMIN-
 ISTRATIVE BODY SHALL BE REVIEWABLE PURSUANT TO ARTICLE SEVENTY-EIGHT  OF
 THE CIVIL PRACTICE LAW AND RULES.
   11.  PAYMENT  PRIOR  TO  AUCTION.  (A)  IF  THE  BALANCE OWED FOR CODE
 VIOLATIONS PLACED ON THE TAX LEVY IS PAID PRIOR TO THE EXPIRATION OF THE
 PERIOD FOR REDEMPTION PURSUANT TO SECTION ELEVEN  HUNDRED  TEN  OF  THIS
 CHAPTER  AND THERE IS NO BALANCE DUE FOR UNPAID REAL PROPERTY TAXES, THE
 PROPERTY MAY NOT BE AUCTIONED, AND THE PROPERTY SHALL  BE  REMOVED  FROM
 THE TAX LEVY.
 S. 5168                             3
 
   (B)  THE  OWNER  SHALL HAVE THE RIGHT TO PAY THE FULL BALANCE PRIOR TO
 THE EXPIRATION OF THE PERIOD FOR REDEMPTION PURSUANT TO  SECTION  ELEVEN
 HUNDRED TEN OF THIS CHAPTER IN ORDER TO REDEEM THE PROPERTY.
   12.  SURPLUS. ANY SURPLUS FUNDS REMAINING AFTER THE SALE OF A PROPERTY
 AT A TAX FORECLOSURE FOR UNPAID CODE VIOLATIONS SHALL BE RETURNED TO THE
 FORMER  OWNER OF THE PROPERTY IN A MANNER PROVIDED UNDER LOCAL LAW. THIS
 PROVISION SHALL NOT APPLY TO A SALE OF A PROPERTY AT A  TAX  FORECLOSURE
 DUE TO UNPAID TAXES. IF A PROPERTY HAS BOTH UNPAID TAXES AND UNPAID CODE
 VIOLATIONS  ON  THE  SAME TAX LEVY AND IS AUCTIONED AT A TAX FORECLOSURE
 THE AMOUNT OF THE SURPLUS FUNDS RETURNED TO THE FORMER  OWNER  SHALL  BE
 PROPORTIONATE  TO THE AMOUNT OF UNPAID CODE VIOLATIONS OWED IN THE TOTAL
 AMOUNT OF DEBT OWED  TO  THE  MUNICIPALITY.  FOR  THE  PURPOSE  OF  THIS
 SECTION,  "SURPLUS FUNDS" SHALL MEAN THE BALANCE OF MONEY RECEIVED AFTER
 AUCTION OF A PROPERTY AT A TAX FORECLOSURE SALE MINUS  THE  AMOUNT  OWED
 FOR  CODE  VIOLATIONS  AND  THE COSTS AND ATTORNEYS FEES INCURRED IN THE
 COLLECTION OF THE FEES BY THE MUNICIPALITIES.
   13. BALANCE DUE. IF AFTER  AN  AUCTION  A  BALANCE  IS  DUE  FOR  CODE
 VIOLATIONS,  THE  CITY  MAY  PROCEED  WITH ANY ACTION AGAINST THE FORMER
 OWNER PURSUANT TO APPLICABLE LAWS.
   14. EXCLUSIONS. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO  THE
 CITY IF THE CITY SELLS ITS TAX LIENS IN A TAX LIEN SALE.
   § 2. This act shall take effect immediately.

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