§ 1111. Redemption of residential or farm property in certain tax
districts. 1. For purpose of this article:

(a) "Farm property" means property which primarily consists of land
used in agricultural production, as defined in article twenty-five-AA of
the agriculture and markets law. A parcel shall be deemed to be farm
property for purposes of this article if the applicable tax roll shows
that (i) the parcel is exempt from taxation pursuant to section three
hundred five or three hundred six of the agriculture and markets law, or
pursuant to section four hundred eighty-three of this chapter, or (ii)
the assessor has assigned to the parcel a property classification code
in the agricultural category.

(b) "Residential property" means property which is improved by a one,
two or three family structure used exclusively for residential purposes
other than property subject to the assessment limitations of section
five hundred eighty-one of this chapter and article nine-B of the real
property law. A parcel shall be deemed to be residential property for
purposes of this article if the applicable tax roll shows that (i) the
assessor has assigned to the parcel a property classification code in
the residential category, or (ii) the parcel has been included in the
homestead class in an approved assessing unit, or in class one in a
special assessing unit.

(c) "Property classification codes" means the property classification
system prescribed by the commissioner pursuant to section five hundred
two of this chapter and the rules adopted thereunder.

2. A tax district may adopt a local law without referendum increasing
the redemption period for residential or farm property, or both, to
three or four years after lien date. A local law increasing the
redemption period as authorized by this section may be amended or
repealed by local law adopted without referendum. Any such amendment or
repeal shall not apply to taxes that shall have become liens while the
former local law shall have been effective. A copy of any local law
adopted pursuant to this section shall be filed with the commissioner
for informational purposes within thirty days after the enactment
thereof.

3. When determining whether a parcel qualifies as residential or farm
property for purposes of this article, the enforcing officer shall
consider the information appearing on the applicable tax roll. The
enforcing officer shall also consider any relevant information submitted
to him or her by the assessor, by the owner, or by any other person with
an interest in a parcel, subject to the following:

(a) If the submission is made after the enforcing officer has filed a
list of delinquent taxes pursuant to section eleven hundred twenty-two
of this article that pertains specifically to property other than
residential or farm property, and the enforcing officer determines that
a parcel on the list is residential or farm property, the parcel shall
be accorded the redemption period applicable to residential or farm
property, notwithstanding the fact that it appears on the list
pertaining to other property.

(b) If the submission is made after the enforcing officer has filed a
petition of foreclosure pursuant to section eleven hundred twenty-three
of this article that pertains specifically to properties other than
residential or farm properties, and the enforcing officer determines
that a parcel affected by the petition is residential or farm property,
the enforcing officer shall withdraw the parcel from foreclosure in the
manner provided by section eleven hundred thirty-eight of this article.
Provided, however, that (i) the submission shall not be considered an
answer to the foreclosure petition unless interposed as an answer in the
manner provided by this article, and (ii) if no answer is interposed,
and the enforcing officer does not withdraw the parcel from foreclosure,
a judgment in foreclosure may be taken by default as provided by section
eleven hundred thirty-six of this article.

(c) No such submission may be accepted after the expiration of the
redemption period applicable to property which is not residential or
farm property.

4. In lieu of submitting information to the enforcing officer as
provided by this section, or in addition thereto, a respondent may raise
the issue in an answer interposed pursuant to this article. If the court
determines that the parcel qualifies as residential or farm property
and, as such, is not yet subject to foreclosure, the enforcing officer
shall withdraw the parcel from foreclosure in the manner provided by
section eleven hundred thirty-eight of this article.

5. If the information appearing on the tax roll does not qualify a
parcel as residential or farm property, and it is not demonstrated in
the manner provided by this section that the parcel is residential or
farm property, the parcel shall be presumed not to be residential or
farm property for purposes of this article.