New York § 1146 Repayment plans

New York Statutes

§ 1146 — Repayment plans

New York § 1146

Law RPTReal Property Tax

Title 3-AHomeowner Bill of Rights and Related Provisions

Art. 11Procedures For Enforcement of Collection of Delinquent Taxes

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Bluebook

N.Y. Real Property Tax § 1146 (2026).

Text

§ 1146. Repayment plans.

1.The governing body of a tax district is\nhereby authorized and empowered to enact and amend a local law providing\nthat in the case of primary residences with a tax delinquency greater\nthan five hundred dollars but less than thirty thousand dollars or such\nother limit as may be provided by such local law, the property owner\nshall be permitted to enter into a repayment plan to cure a tax\ndelinquency at any time until the date of redemption.\n 2. The term of the repayment plan shall be twelve, eighteen,\ntwenty-four, or thirty-six months, at the option of the owner. The\namount due under the agreement shall be paid, as nearly as possible, in\nequal amounts on each payment due date. The amount of each such payment\nshall be determined by dividing the amount

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§ 1146. Repayment plans. 1. The governing body of a tax district is\nhereby authorized and empowered to enact and amend a local law providing\nthat in the case of primary residences with a tax delinquency greater\nthan five hundred dollars but less than thirty thousand dollars or such\nother limit as may be provided by such local law, the property owner\nshall be permitted to enter into a repayment plan to cure a tax\ndelinquency at any time until the date of redemption.\n 2. The term of the repayment plan shall be twelve, eighteen,\ntwenty-four, or thirty-six months, at the option of the owner. The\namount due under the agreement shall be paid, as nearly as possible, in\nequal amounts on each payment due date. The amount of each such payment\nshall be determined by dividing the amount due by the number of required\ninstallment payments.\n 3. The owner shall be deemed to be in default of a payment plan\nagreement pursuant to this section upon the occurrence of any of the\nfollowing events:\n (a) Any payment due under the repayment plan is not made within\nforty-five days from the payment due date;\n (b) Any tax levied after the owner entered into the repayment plan is\nnot paid by the payment due date;\n (c) The subject property is sold; or\n (d) The total principal amount in arrears exceeds thirty thousand\ndollars or such higher amount as may have been set by local law,\nordinance or resolution.\n 4. In the event of a default in payments, and after service of a\ntwenty-day notice of default, the tax district shall have the right to\nrequire the entire unpaid balance, with interest, to be paid in full.\n