Title RPT, Real Property Tax

§ 100. Short title. This chapter shall be known as the "Real Property\nTax Law" and may be cited as "RPTL".\n

§ 102. Definitions. When used in this chapter, unless otherwise\nexpressly stated or unless the context otherwise requires:\n 1. "Assessing unit" means: (a) a city, town, or county with the power\nto assess real property, unless the city, town or county is part of a\nconsolidate…

§ 104. Electronic real property tax administration. 1. Notwithstanding\nany provision of law to the contrary, the commissioner is hereby\nauthorized to establish standards for electronic real property tax\nadministration (E-RPT). Such standards shall set forth the terms and\ncon…

§ 1100. Short title. This article may be cited as the "Uniform\nDelinquent Tax Enforcement Act".\n

§ 1102. Definitions. When used in this article:\n 1. "Charges" or "legal charges" means:\n (a) the cost of the mailing or service of notices required or\nauthorized by this article;\n (b) the cost of publication of notices required or authorized by this\ntitle;\n (c) the amount …

§ 1104. Application of article. 1. The provisions of this article\nshall apply to all counties, cities, towns and villages in this state,\nand shall supersede any inconsistent general, special or local law,\nsubject to the provisions of subdivision two of this section.\n 2. The …

§ 1106. Adoption by certain tax districts. 1. Procedure. A local law\nadopted by an eligible county, city or town pursuant to subdivision two\nof section eleven hundred four of this article may be repealed without\nreferendum. Upon such a repeal, the provisions of this article s…

§ 1110. Redemption, generally. 1. Real property subject to a\ndelinquent tax lien may be redeemed by payment to the enforcing officer,\non or before the expiration of the redemption period, of the amount of\nthe delinquent tax lien or liens, including all charges authorized by\n…

§ 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 mark…

§ 1111-a. Expedited foreclosure proceedings for vacant and abandoned\nresidential real property. 1. Finding of vacancy and abandonment by\naffidavit. Except in cities with a population of one million or more, an\nenforcing officer or his or her agent may determine that a residen…

§ 1112. Redemption of property subject to more than one tax lien. 1.\nWhen a tax district holds more than one tax lien against a parcel, the\nliens need not be redeemed simultaneously. However, the liens must be\nredeemed in reverse chronological order, so that the lien with the…

§ 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 r…

§ 1114. Redemption of a partial interest. 1. A person having an\ninterest in a specific or an undivided part of any parcel subject to a\ndelinquent tax lien, or in an undivided share in any parcel out of which\nan undivided part is subject to such lien, may redeem such part or s…

§ 1120. Foreclosure by proceeding in rem. 1. A proceeding to\nforeclose a tax lien shall be commenced in the manner provided in this\ntitle.\n 2. The supreme court and the county court shall have concurrent\njurisdiction over such proceedings.\n

§ 1122. Filing of list of delinquent taxes. 1. Ten months after lien\ndate, or as soon thereafter as is practicable, but no sooner than one\nmonth after the receipt of the return of unpaid taxes, the enforcing\nofficer of each tax district shall execute a list of all parcels of …

§ 1123. Petition of foreclosure. 1. Eighteen months after lien date,\nor as soon thereafter as is practicable, the enforcing officer shall\nexecute a petition of foreclosure pertaining to those properties which\nremain subject to delinquent tax liens; provided, however, that in …

§ 1124. Public notice of foreclosure. 1. Upon the filing of a petition\nof foreclosure in the office of the county clerk, the enforcing officer\nforthwith shall cause a notice of foreclosure to be published in each of\nthree non-consecutive weeks in a two month period in at leas…

§ 1125. Personal notice of commencement of foreclosure proceeding. 1.\n(a) Parties entitled to notice. The enforcing officer shall on or before\nthe date of the first publication of the notice above set forth cause a\nnotice to be mailed to (i) each owner and any other person wh…

§ 1126. Declaration of interest. 1. Any mortgagee, lienor, lessee or\nother person having a legally protected interest in real property who\nwishes to receive copies of the notices required by this article may\nfile with the enforcing officer a declaration of interest on a form\…

§ 1128. Filing of affidavits. 1. All affidavits of filing,\npublication, posting, mailing or other acts required by this article\nshall be made by the person or persons performing such acts and shall be\nfiled with the application for judgment. Such affidavits shall together\nwi…

§ 1130. Trial of issues. 1. If a duly verified answer is filed with\nthe county clerk and served upon the attorney for such tax district\nwithin the period mentioned in the notice published pursuant to section\neleven hundred twenty-four of this title, the court shall summarily …

§ 1131. Default judgment. In the event of a failure to redeem or\nanswer by any person having the right to redeem or answer, such person\nshall forever be barred and foreclosed of all right, title, and interest\nand equity of redemption in and to the parcel in which the person h…

§ 1132. Preference over other proceedings and actions. Any proceeding\nbrought pursuant to this article shall be given preference over all\nother proceedings and actions.\n

§ 1134. Presumption of validity. It shall not be necessary for the tax\ndistrict to plead or prove the various steps, procedures and notices for\nthe assessment and levy of the taxes or other lawful charges against the\nparcels of real property set forth in the petition and all …

§ 1135. Application for surplus. In lieu of filing an answer to the\nforeclosure proceeding, any person claiming surplus arising from a tax\ndistrict's enforcement of delinquent property taxes shall have the right\nto file with the clerk in whose office the report of sale is fil…

§ 1136. Final judgment. 1. Generally. The court shall have full power\nto determine and enforce in all respects the priorities, rights, claims\nand demands of the several parties to the proceeding, as the same exist\naccording to law, including the priorities, rights, claims and…

§ 1137. Statute of limitations. Every deed given pursuant to the\nprovisions of this article shall be presumptive evidence that the\nproceeding and all proceedings therein and all proceedings prior thereto\nfrom and including the assessment of the real property affected and all\…

§ 1138. Withdrawal of parcels from foreclosure. 1. Grounds. The\nenforcing officer of any tax district may at any time prior to final\njudgment withdraw any parcel of real property from a foreclosure\nproceeding under this title for one or more of the following reasons:\n (a) th…

§ 1140. Parcels affected by bankruptcy proceedings. 1. Stay of\nenforcement proceeding. The commencement of a bankruptcy proceeding\npursuant to the bankruptcy code of 1978 (title eleven of the United\nStates code) shall stay a proceeding to enforce a delinquent tax lien,\nto th…

§ 1142. Homeowner bill of rights. Any owner of a residential property,\nas defined in section eleven hundred eleven of this article, who\noccupies such property as their primary residence, shall have the\nfollowing rights:\n 1. Notwithstanding any other general, special, or loca…

§ 1144. Homeowner warning notices. 1. (a) In the case of residential\nproperty as defined by section eleven hundred eleven of this article,\nwhen personal notice of the commencement of a foreclosure proceeding is\nmailed pursuant to section eleven hundred twenty-five of this art…

§ 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 o…

§ 1148. Assistance to vulnerable populations. 1. Every notice of\nunpaid taxes, notice of arrears included in tax statements, personal\nnotice of commencement of foreclosure proceeding or tax lien sale must\ninclude information about a housing counseling agency or agencies funde…

§ 1150. Agreements by tax districts. 1. Agreements with other tax\ndistricts. All tax districts are hereby authorized to make agreements\nwith one another with respect to any parcel of real property upon which\nthey respectively own tax liens in regard to the disposition of such…

§ 1152. Power of tax district to protect liens. 1. When authorized by\nresolution of the governing body, any enforcing officer may on behalf of\na tax district having a tax lien on any parcel of real property,\nlawfully protect such liens by entering into an agreement pursuant t…

§ 1154. Mailing statements of taxes. 1. It shall be the duty of the\ncollecting officer upon receipt of the tax roll and warrant to prepare,\ncomplete, mail or otherwise deliver statements of taxes in the manner\nprovided by section nine hundred twenty-two of this chapter to the…

§ 1156. Publication of notices; distress and sale. 1. Before\nproceeding to enforce the collection of tax liens pursuant to this\narticle, the enforcing officer shall publish such notices as the\ngeneral, special or local laws relating to his or her tax district\nrequires.\n 2. …

§ 1160. Enforcement of tax liens. 1. It shall be the duty of the\nenforcing officer to enforce annually all tax liens, in accordance with\nthe applicable provisions of law, except as otherwise provided herein.\nThe failure of the enforcing officer to enforce such tax lien shall …

§ 1162. Writ of assistance. Any party or tax district acquiring title\nto a parcel of real property under and pursuant to the terms and\nprovisions of this article shall be entitled to a writ of assistance,\nwith the same force and effect as if such party or tax district had\nac…

§ 1164. Consolidation of actions or proceedings. Actions or\nproceedings pending in the courts, or otherwise, to cancel a lien which\nis being foreclosed by a proceeding under this article, shall be\nterminated upon the institution of a foreclosure proceeding pursuant to\nthis a…

§ 1166. Real property acquired by tax district; right of sale. 1.\nWhenever any tax district shall become vested with the title to real\nproperty, and whenever an enforcing officer shall have been authorized\nto sell and convey real property directly to another party, by virtue …

§ 1168. Certificate of sale as evidence. 1. The certificate of sale or\nany other written instrument representing a tax lien shall be\npresumptive evidence in all courts in all proceedings by and against the\npurchaser and his or her representatives, heirs and assigns, of the\nt…

§ 1170. Deed in lieu of foreclosure. Any tax district may, when\nauthorized by resolution of its governing body and in lieu of\nprosecuting a proceeding to foreclose a tax lien on any parcel of real\nproperty pursuant to this article, accept a conveyance of the interest\nof any …

§ 1172. Severability of provisions. The powers granted and the duties\nimposed by this article and the applicability thereof to any persons,\ntax districts or circumstances shall be construed to be independent and\nseverable and if any one or more sections, clauses, sentences or…

§ 1174. Title of the state not affected. Notwithstanding any other\nprovision of this article or of section thirteen hundred thirteen of the\nreal property actions and proceedings law, real property of the state\nshall not be sold in any proceeding for the foreclosure of a tax l…

§ 1176. Review of list of delinquent taxes by commissioner; parcels in\nwhich state has an interest. 1. Each list of delinquent taxes filed\npursuant to section eleven hundred twenty-two of this article shall be\nsubmitted to the commissioner for identification of state lands.\n…

§ 1178. Certain lands in forest preserve to be offered for sale to\nstate. Within twenty days after the expiration of the time for\nredemption provided in section eleven hundred ten of this article, the\nenforcing officer of each tax district containing part of the forest\nprese…

§ 1180. Despoliation of lands subject to delinquent tax liens. 1.\nNeither the owner, occupant nor any other person shall have the right to\ndespoil any lands subject to a delinquent tax lien by removing buildings\nor mobile homes, other than separately assessed mobile homes, or…

§ 1182. Cancellation or reduction of interest, penalties and other\ncharges. If the governing body of any tax district shall determine that\nit is for the best interests of the tax district, it shall have the\npower, by resolution, to authorize the enforcing officer to permit th…

§ 1184. Payment of delinquent taxes in installments. 1. Definitions.\nAs used in this section:\n (a) "Eligible delinquent taxes" means the delinquent taxes, including\ninterest, penalties and other charges, which have accrued against a\nparcel as of the date on which an installm…