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(a) Notwithstanding any other provision of law and notwithstanding any omission to hold a tax lien sale, whenever any tax, assessment, sewer rent, sewer surcharge, water rent, any charge that is made a lien subject to the provisions of this chapter or chapter four of this title, or interest and penalties thereon, has been due and unpaid for a period of at least one year from the date on which the tax, assessment or other legal charge represented thereby became a lien, or in the case of any class one property or any class two property that is a residential condominium or residential cooperative, as such classes of property are defined in subdivision one of section eighteen hundred two of the real property tax law, or in the case of a multiple dwelling owned by a company organized pursuant to article XI of the private housing finance law with the consent and approval of the department of housing preservation and development, for a period of at least three years from the date on which the tax, assessment or other legal charge became a lien, the city, as owner of a tax lien, may maintain an action in the supreme court to foreclose such lien. Such action shall be governed by the procedures set forth in section 11-335 of this chapter; provided, however, that such parcel shall only be sold to the highest responsible bidder. Such purchaser shall be deemed qualified as a responsible bidder pursuant to such criteria as are established in rules promulgated by the commissioner of finance after consultation with the commissioner of housing preservation and development.
(b) At a sale pursuant to a judgment in an action brought pursuant to subdivision (a) of this section to foreclose a tax lien, the city may purchase property subject to such lien in accordance with the provisions of section 11-339 of this chapter.
(c) The provisions of this section shall not affect any existing remedy or procedure for the enforcement or foreclosure of tax liens provided for in this code or any other law, but the remedy provided herein for foreclosure of tax liens shall be in addition to any other remedies or procedures provided by any general, special or local law. Notwithstanding any other provision of this code, the commissioner of finance shall be authorized to agree to forebear to commence an in rem action against property which has an outstanding and unredeemed tax lien certificate previously sold by the city and held by a third party pursuant to this chapter.
Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1996/037.
The commissioner of finance shall submit an annual report to the council concerning the sale or sales of tax liens during the preceding year pursuant to this chapter. Such report shall include the following information regarding such sale or sales: a list of properties for which a tax lien or tax liens has or have been sold, including identification of the particular tax lien or tax liens sold; the proceeds received from the sale or sales of tax liens; identification of the purchaser of and servicer for the tax lien or tax liens sold; a report of servicer activities during the immediately preceding year; the redemption rate for tax liens that have been sold; the delinquency rate for real property taxes for the immediately preceding year; and any other information pertinent to the sale of tax liens that may be requested by the council and which is not made confidential pursuant to section 11-208.1 of the code. Upon request by the council, information provided in such report shall be arranged by community board. In addition to such report, the commissioner of finance shall from time to time provide any other information pertinent to the sale of tax liens that may be requested by the council and which is not made confidential pursuant to section 11-208.1 of the code, including updated information regarding the sale or sales of tax liens pursuant to this chapter. In addition to such report, no later than August thirty-first, two thousand twenty, the commissioner shall provide to the council a report listing all properties on which liens have been sold during the period from January first, two thousand fifteen through December thirty-first, two thousand nineteen. The report shall indicate, based on records in the office of the register, whether a transfer of or mortgage recorded on any of such properties has occurred during such period after the sale of any tax lien sold during such period.
(Am. L.L. 2017/004, 1/27/2017, eff. 1/27/2017)
a. The mayor and council shall establish a temporary task force to review and evaluate the provisions of this chapter, any actions taken pursuant to the provisions of this chapter, and such other matters as the task force deems appropriate, to ensure that the city's collection of delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other charges that are made a lien subject to the provisions of this chapter is fair, efficient and effective.
a-1. The temporary task force shall also study:
1. the feasibility of transferring property that has delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other charges that are made a lien subject to the provisions of chapter 3 of title 11 of the administrative code of the city of New York, provided that any such liens are eligible to be sold pursuant to section 11-319 of such code, or of transferring tax liens, provided that such liens are eligible to be sold pursuant to section 11-319, to community land trusts, land banks, mutual housing associations or other entities exempt from taxation pursuant to section 501(c)(3) of the internal revenue code as a tool for the city to collect delinquent municipal charges and as a housing and community preservation tool; and
2. the extent to which liens for vacant property are included in the lien sale and alternatives to such inclusion, and the potential advantages and disadvantages for each such alternative.
b. The task force shall consist of twelve members, as follows: the commissioner of environmental protection or his or her designee, the director of management and budget or his or her designee, the commissioner of housing preservation and development or his or her designee, the commissioner of finance or his or her designee, two members appointed by the mayor and six members appointed by the speaker of the council, provided that at least one member appointed by the mayor and one member appointed by the speaker of the council shall be representatives of not-for-profit organizations dedicated to outreach to taxpayers regarding payment of the real property tax, financial counseling of owners of real property, compliance with payment of property taxes and related charges, integrity of government operations, or housing preservation. Any member appointed by the speaker of the council other than any such representative of a not-for-profit organization may name a designee, provided that such designee shall be an employee of the council. Members shall serve without compensation. The members of the task force shall be appointed no later than April first, two thousand twenty-one. The chairperson shall be elected from among the members. Any vacancy shall be filled in the same manner as the original appointment for the remainder of the unexpired term. The director of management and budget, and the commissioners of finance, environmental protection, and housing preservation and development may provide staff to assist the task force in the execution of its duties pursuant to this section. Members of the task force shall serve until the task force submits recommendations to the mayor and the council pursuant to subdivision d of this section, after which time such temporary task force shall cease to exist.
c. No later than May first, two thousand twenty-one, the task force shall hold its initial meeting and thereafter shall meet at least once per month to conduct the review and the study required by subdivisions a and a-1 of this section. The task force shall consider: (i) actions, including recommendations for administrative or legislative changes, that could minimize the nonpayment of taxes, assessments, sewer rents, sewer surcharges, water rents and any other charges that are made a lien subject to the provisions of this chapter, including, but not limited to, increasing awareness of and participation in tax benefit programs, (ii) actions, including recommendations for administrative or legislative changes, that could maximize the collection of any debt owed to the city, whether or not any such debt is currently a "tax lien" as defined in section 11-301 of this chapter, and (iii) any other matter that the task force deems relevant to ensure that the city's collection of delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other charges that are made a lien subject to the provisions of this chapter is fair, efficient and effective.
d. No later than November first, two thousand twenty-one, the task force shall submit to the mayor and the speaker of the council recommendations for administrative or legislative changes that may improve the fairness, efficiency and effectiveness of the city's collection of delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other charges that are made a lien subject to the provisions of this chapter, including recommendations for administrative and legislative changes: that would permit the transfer of property that has delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other charges that are made a lien subject to the provisions of chapter 3 of title 11 of the administrative code of the city of New York, provided that any such liens are eligible to be sold pursuant to section 11-319 of such code, or the transfer of tax liens, provided that any such liens are eligible to be sold pursuant to section 11-319 of such code, to community land trusts, land banks, mutual housing associations or other entities exempt from taxation pursuant to section 501(c)(3) of the internal revenue code as an additional tool for the city to collect delinquent municipal charges and as a housing and community preservation tool; regarding the treatment of vacant land in the tax lien sale process; and regarding the feasibility of centralizing in one agency the processing, administration of, and collection of payment pursuant to agreements authorized pursuant to section 11-322 and section 11-322.1 of this chapter, as presented to the task force pursuant to subdivision f of this section; and any additional recommendations deemed relevant by the task force.
e. No later than thirty days prior to the submission of recommendations pursuant to subdivision d of this section, the task force shall hold a public meeting to present its preliminary recommendations and receive comments relating to such preliminary recommendations. The task force's preliminary recommendations shall be made publicly available at least ten business days prior to such public meeting.
f. No later than thirty days prior to the public meeting required to be held pursuant to subdivision e of this section, the commissioners of the department of finance and the department of environmental protection, or their designees, shall make a presentation to the task force regarding the feasibility of centralizing in one agency the processing, administration of, and collection of payment pursuant to agreements authorized pursuant to section 11-322 and section 11-322.1 of this chapter.
(L.L. 2015/014, 2/5/2015, retro. eff. 1/1/2015; Am. L.L. 2015/020, 3/3/2015, retro. eff. 1/1/2015; Am. L.L. 2021/024, 2/28/2021, retro. eff. 1/1/2021)