Title RPT, Real Property Tax

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

§ 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 any provision of law to the contrary, the commissioner is hereby authorized to establish standards for electronic real property tax administration (E-RPT). Such standards shall set forth the terms and conditi…

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

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

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

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by an eligible county, city or town pursuant to subdivision two of section eleven hundred four of this article may be repealed without referendum.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

§ 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. When a tax district holds more than one tax lien against a parcel, the liens need not be redeemed simultaneously. However, the liens must be redeemed in reverse chronological order, so that the lien with the mo…

§ 1113. Redemption of residential property for certain persons deployed by the military in certain tax districts. 1. For the purposes of this section: (a) "Residential property" means property which is improved by a one, two, or three family structure used exclusively for reside…

§ 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 foreclose a tax lien shall be commenced in the manner provided in this title. 2. The supreme court and the county court shall have concurrent jurisdiction over such proceedings.

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

§ 1123. Petition of foreclosure. 1. Eighteen months after lien date, or as soon thereafter as is practicable, the enforcing officer shall execute a petition of foreclosure pertaining to those properties which remain subject to delinquent tax liens; provided, however, that in the…

§ 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. (a) Parties entitled to notice. The enforcing officer shall on or before the date of the first publication of the notice above set forth cause a notice to be mailed to (i) each owner and any other person whose…

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

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

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

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

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

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

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

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

§ 1137. Statute of limitations. Every deed given pursuant to the provisions of this article shall be presumptive evidence that the proceeding and all proceedings therein and all proceedings prior thereto from and including the assessment of the real property affected and all not…

§ 1138. Withdrawal of parcels from foreclosure. 1. Grounds. The enforcing officer of any tax district may at any time prior to final judgment withdraw any parcel of real property from a foreclosure proceeding under this title for one or more of the following reasons: (a) there i…

§ 1140. Parcels affected by bankruptcy proceedings. 1. Stay of enforcement proceeding. The commencement of a bankruptcy proceeding pursuant to the bankruptcy code of 1978 (title eleven of the United States code) shall stay a proceeding to enforce a delinquent tax lien, to the ex…

§ 1142. Homeowner bill of rights. Any owner of a residential property, as defined in section eleven hundred eleven of this article, who occupies such property as their primary residence, shall have the following rights: 1. Notwithstanding any other general, special, or local law…

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

§ 1146. Repayment plans. 1. The governing body of a tax district is hereby authorized and empowered to enact and amend a local law providing that in the case of primary residences with a tax delinquency greater than five hundred dollars but less than thirty thousand dollars or s…

§ 1148. Assistance to vulnerable populations. 1. Every notice of unpaid taxes, notice of arrears included in tax statements, personal notice of commencement of foreclosure proceeding or tax lien sale must include information about a housing counseling agency or agencies funded b…

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

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

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

§ 1156. Publication of notices; distress and sale. 1. Before proceeding to enforce the collection of tax liens pursuant to this article, the enforcing officer shall publish such notices as the general, special or local laws relating to his or her tax district requires. 2. Procee…

§ 1160. Enforcement of tax liens. 1. It shall be the duty of the enforcing officer to enforce annually all tax liens, in accordance with the applicable provisions of law, except as otherwise provided herein. The failure of the enforcing officer to enforce such tax lien shall not…

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

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

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

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

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

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

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

§ 1176. Review of list of delinquent taxes by commissioner; parcels in which state has an interest. 1. Each list of delinquent taxes filed pursuant to section eleven hundred twenty-two of this article shall be submitted to the commissioner for identification of state lands. 2. U…

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

§ 1180. Despoliation of lands subject to delinquent tax liens. 1. Neither the owner, occupant nor any other person shall have the right to despoil any lands subject to a delinquent tax lien by removing buildings or mobile homes, other than separately assessed mobile homes, or by…

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

§ 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…