New York A 4445: Relates to tax lien foreclosure

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A04445 Summary:

BILL NOA04445 

&nbsp

SAME ASSAME AS S05480

&nbsp

SPONSORDilan

&nbsp

COSPNSRYeger, Davila

&nbsp

MLTSPNSR

&nbsp

Amd §§1142, 1104, 1146 & 972, add §1149, RPT L; add §97-a, Soc Serv L

&nbsp

Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.

Go to top A04445 Actions:

BILL NOA04445 

&nbsp

02/04/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA04445 Committee&nbspVotes:

Go to topA04445 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA04445 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4445

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. DILAN -- read once and referred to the Committee
 on Real Property Taxation

 AN ACT to amend the real property tax law and the social services law,
 in relation to tax lien foreclosure

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 1142 of the real property tax law, as added by
 2 section 12 of part BB of chapter 55 of the laws of 2024, is amended to
 3 read as follows:
 4 § 1142. Homeowner bill of rights. Any owner of a residential property,
 5 as defined in section eleven hundred eleven of this article, who occu-
 6 pies such property as their primary residence, or whose heirs or distri-
 7 butees occupy the property as their primary residence where the homeown-
 8 er is deceased, or any purchaser of a contract for a residential
 9 property, or successor in interest to such purchaser, subject to a tax
 10 lien on any parcel of real property, including those loans otherwise
 11 exempt under this article, shall have the following rights:
 12 1. Notwithstanding any other general, special, or local law, local tax
 13 act, code, rule, regulation, or charter provision to the contrary, to
 14 not have exemptions removed or waived for nonpayment of property taxes,
 15 except to the extent otherwise provided in section one hundred seventy-
 16 one-w of the tax law and any other general law that explicitly author-
 17 izes the removal of an exemption due to the nonpayment of taxes;
 18 2. To be informed of the amount of tax due, the number of tax years
 19 for which the parcel has been in arrears, the date on which the redemp-
 20 tion period ends, the accepted forms of payment, the location where
 21 payments shall be made, and the contact information for the responsible
 22 taxing authority, provided that a claim by an owner that they were not
 23 so informed shall not constitute a valid defense to a foreclosure
 24 proceeding;

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08485-01-5

 A. 4445 2

 1 3. To receive homeowner warning notices pursuant to section eleven
 2 hundred forty-four of this title;
 3 4. In the event that their primary residence is foreclosed upon, to
 4 receive a share of any surplus resulting from the sale of the property
 5 in the manner provided by law; provided however, that such homeowner
 6 shall receive any surplus following the sale of the property after the
 7 tax lien is satisfied ahead of any secured creditors pursuant to section
 8 fifty-two hundred six of the civil practice law and rules;
 9 5. To be charged interest at a rate no higher than the maximum allow-
 10 able statutory interest rate for unpaid property taxes;
 11 6. To enter into installment plans or repayment plans for purposes of
 12 paying delinquent taxes [where locally authorized];
 13 7. For owners who are senior citizens who are receiving a senior citi-
 14 zens exemption, an enhanced STAR exemption or an enhanced STAR credit,
 15 to receive a grace period of five business days to pay their taxes with-
 16 out interest in a local government that has opted to grant such an
 17 extension to such persons;
 18 8. In the event that their primary residence is foreclosed upon, to
 19 have all debts related to delinquent taxes owed on such primary resi-
 20 dence extinguished upon the foreclosure, except when they have reac-
 21 quire