§ 1111 — Redemption of residential or farm property in certain tax districts

§ 1111. Redemption of residential or farm property in certain tax\ndistricts. 1. For purpose of this article:\n (a) "Farm property" means property which primarily consists of land\nused in agricultural production, as defined in article twenty-five-AA of\nthe agriculture and markets law. A parcel shall be deemed to be farm\nproperty for purposes of this article if the applicable tax roll shows\nthat (i) the parcel is exempt from taxation pursuant to section three\nhundred five or three hundred six of the agriculture and markets law, or\npursuant to section four hundred eighty-three of this chapter, or (ii)\nthe assessor has assigned to the parcel a property classification code\nin the agricultural category.\n (b) "Residential property" means property which is improved by a one,\ntwo or three family structure used exclusively for residential purposes\nother than property subject to the assessment limitations of section\nfive hundred eighty-one of this chapter and article nine-B of the real\nproperty law. A parcel shall be deemed to be residential property for\npurposes of this article if the applicable tax roll shows that (i) the\nassessor has assigned to the parcel a property classification code in\nthe residential category, or (ii) the parcel has been included in the\nhomestead class in an approved assessing unit, or in class one in a\nspecial assessing unit.\n (c) "Property classification codes" means the property classification\nsystem prescribed by the commissioner pursuant to section five hundred\ntwo of this chapter and the rules adopted thereunder.\n 2. A tax district may adopt a local law without referendum increasing\nthe redemption period for residential or farm property, or both, to\nthree or four years after lien date. A local law increasing the\nredemption period as authorized by this section may be amended or\nrepealed by local law adopted without referendum. Any such amendment or\nrepeal shall not apply to taxes that shall have become liens while the\nformer local law shall have been effective. A copy of any local law\nadopted pursuant to this section shall be filed with the commissioner\nfor informational purposes within thirty days after the enactment\nthereof.\n 3. When determining whether a parcel qualifies as residential or farm\nproperty for purposes of this article, the enforcing officer shall\nconsider the information appearing on the applicable tax roll. The\nenforcing officer shall also consider any relevant information submitted\nto him or her by the assessor, by the owner, or by any other person with\nan interest in a parcel, subject to the following:\n (a) If the submission is made after the enforcing officer has filed a\nlist of delinquent taxes pursuant to section eleven hundred twenty-two\nof this article that pertains specifically to property other than\nresidential or farm property, and the enforcing officer determines that\na parcel on the list is residential or farm property, the parcel shall\nbe accorded the redemption period applicable to residential or farm\nproperty, notwithstanding the fact that it appears on the list\npertaining to other property.\n (b) If the submission is made after the enforcing officer has filed a\npetition of foreclosure pursuant to section eleven hundred twenty-three\nof this article that pertains specifically to properties other than\nresidential or farm properties, and the enforcing officer determines\nthat a parcel affected by the petition is residential or farm property,\nthe enforcing officer shall withdraw the parcel from foreclosure in the\nmanner provided by section eleven hundred thirty-eight of this article.\nProvided, however, that (i) the submission shall not be considered an\nanswer to the foreclosure petition unless interposed as an answer in the\nmanner provided by this article, and (ii) if no answer is interposed,\nand the enforcing officer does not withdraw the parcel from foreclosure,\na judgment in foreclosure may be taken by default as provided by section\neleven hundred thirty-six of this article.\n (c) No such submission may be accepted after the expiration of the\nredemption period applicable to property which is not residential or\nfarm property.\n 4. In lieu of submitting information to the enforcing officer as\nprovided by this section, or in addition thereto, a respondent may raise\nthe issue in an answer interposed pursuant to this article. If the court\ndetermines that the parcel qualifies as residential or farm property\nand, as such, is not yet subject to foreclosure, the enforcing officer\nshall withdraw the parcel from foreclosure in the manner provided by\nsection eleven hundred thirty-eight of this article.\n 5. If the information appearing on the tax roll does not qualify a\nparcel as residential or farm property, and it is not demonstrated in\nthe manner provided by this section that the parcel is residential or\nfarm property, the parcel shall be presumed not to be residential or\nfarm property for purposes of this article.\n