§ 1113 — Redemption of residential property for certain persons deployed by the military in certain tax districts

New York § 1113

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Redemption
• Art. 11: Procedures For Enforcement of Collection of Delinquent Taxes

Text

§ 1113. Redemption of residential property for certain persons\ndeployed by the military in certain tax districts. 1. For the purposes\nof this section:\n (a) "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 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 (b) "Certain persons deployed by the military" means a male or female\nwho was ordered to active military duty, other than training, in the\nUnited States armed forces including the reserve components of the armed\nforces of the United States and the activation lasted for at least six\ncontiguous months, or the owner was killed in action during such\nactivation.\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 property for certain persons\ndeployed by the military to four or five years after lien date. A local\nlaw increasing the redemption period as authorized by this section may\nbe amended or repealed by local law adopted without referendum. Any such\namendment or repeal shall not apply to taxes that shall have become\nliens while the former local law shall have been effective. A copy of\nany local law adopted pursuant to this section shall be filed with the\ncommissioner for informational purposes within thirty days after the\nenactment thereof.\n 3. When determining whether a parcel qualifies for residential\nproperty for certain persons deployed by the military for the purposes\nof this section, the enforcing officer shall consider the information\nappearing on the applicable tax roll. The enforcing officer shall also\nconsider any relevant information submitted to him or her by the\nassessor, by the owner, or by any other person with an interest in a\nparcel, 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 property for certain persons deployed by the military, and\nthe enforcing officer determines that a parcel on the list is\nresidential property for certain persons deployed by the military, the\nparcel shall be accorded the redemption period applicable to the\nresidential property for certain persons deployed by the military,\nnotwithstanding the fact that it appears on the list pertaining to other\nproperty.\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 property for certain persons deployed by the military, and\nthe enforcing officer determines that a parcel affected by the petition\nis residential property for certain persons deployed by the military,\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 submissions shall not be considered an\nanswer to the foreclosure petition unless interposed as an answer\ninterposed, and the enforcing officer does not withdraw the parcel from\nforeclosure may be taken by default as provided by section eleven\nhundred thirty-six of this article.\n (c) No such submission may be acceptable after the expiration of the\nredemption period applicable to property which is not residential\nproperty for certain persons deployed by the military.\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 property for certain\npersons deployed by the military and as such, is not yet subject to\nforeclosure, the enforcing officer shall withdraw the parcel from\nforeclosure in the manner provided by section eleven hundred\nthirty-eight of this article.\n 5. If the information appearing on the tax roll does not qualify a\nparcel as residential property for certain persons deployed by the\nmilitary, and it is not demonstrated in the manner provided by this\nsection that the parcel is residential property for certain persons\ndeployed by the military, the parcel shall be presumed not to be\nresidential property for certain persons deployed by the military for\npurposes of this article.\n