Authorizes Suffolk county to sell certain delinquent tax liens on brownfield property to private buyers.

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S4229-2011 Actions

• Jun 21, 2012: referred to ways and means
• Jun 21, 2012: DELIVERED TO ASSEMBLY
• Jun 21, 2012: PASSED SENATE
• Jun 21, 2012: HOME RULE REQUEST
• Apr 26, 2012: ADVANCED TO THIRD READING
• Apr 25, 2012: 2ND REPORT CAL.
• Apr 19, 2012: 1ST REPORT CAL.554
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 1, 2011: referred to ways and means
• Jun 1, 2011: DELIVERED TO ASSEMBLY
• Jun 1, 2011: PASSED SENATE
• Jun 1, 2011: HOME RULE REQUEST
• May 17, 2011: ADVANCED TO THIRD READING
• May 16, 2011: 2ND REPORT CAL.
• May 11, 2011: 1ST REPORT CAL.636
• Mar 24, 2011: REFERRED TO LOCAL GOVERNMENT

S4229-2011 Meetings

Local Government: Apr 19, 2012, Local Government: May 11, 2011

S4229-2011 Calendars

Active List: Jun 1, 2011 , Active List: Jun 21, 2012 , Floor Calendar: Apr 25, 2012 , Floor Calendar: Apr 26, 2012 , Floor Calendar: Apr 30, 2012 , Floor Calendar: May 1, 2012 , Floor Calendar: May 2, 2012 , Floor Calendar: May 7, 2012 , Floor Calendar: May 8, 2012 , Floor Calendar: May 9, 2012 , Floor Calendar: May 14, 2012 , Floor Calendar: May 15, 2012 , Floor Calendar: May 16, 2011 , Floor Calendar: May 16, 2012 , Floor Calendar: May 17, 2011 , Floor Calendar: May 18, 2011 , Floor Calendar: May 21, 2012 , Floor Calendar: May 22, 2012 , Floor Calendar: May 23, 2011 , Floor Calendar: May 23, 2012 , Floor Calendar: May 24, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: May 30, 2012 , Floor Calendar: May 31, 2012 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 4, 2012 , Floor Calendar: Jun 5, 2012 , Floor Calendar: Jun 6, 2012 , Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012 , Floor Calendar: Jun 14, 2012 , Floor Calendar: Jun 18, 2012 , Floor Calendar: Jun 19, 2012 , Floor Calendar: Jun 20, 2012 , Floor Calendar: Jun 21, 2012

S4229-2011 Votes

S4229-2011 Memo

BILL NUMBER:S4229

TITLE OF BILL:
An act
to amend the Suffolk county tax act, in relation to the sale of
delinquent tax liens on brownfields property

PURPOSE OR GENERAL IDEA OF BILL:
The amendment would allow Suffolk
County to sell or dispose of tax liens for less than outstanding tax
due on lien on parcels identifies by the County as Brownfields except
Super-fund Sites. The sale or disposal of the County tax liens on
these parcels will satisfy open real property tax liens and promote
the return of these parcels to a productive real property taxpaying
use.

SUMMARY OF PROVISIONS:
Adds a new section 46-a which would allow
Suffolk County to sell or dispose of tax liens for less than
outstanding tax due on lien on parcels Identifies by the County as
Brownfields except Superfund sites. The sale or disposal of the
County tax liens on these parcels will satisfy open real property tax
liens and promote the return of these parcels to a productive real
property taxpaying use.

JUSTIFICATION:
Suffolk County acquires an interest and, in most
instances, take title by tax deed to real property for non-payment of
taxes. However, the County has decided not to take title for
non-payment of real property taxes on parcels identified as
Brownfields. A parcel is identified as a Brownfield site as a result
of its past use and/or the presence of known contamination on the site.

In many instances, the tax liens held by the County on Brownfield
parcels and the cost to remediate the property are, in most
instances, in excess of the appraised value of the property assuming
the site is without contamination. Allowing the County, the option to
sell or dispose of the tax liens for less than the outstanding tax
due on a Brownfield parcel with the requirement that the buyer will
remediate the parcel will promote private developers to acquire the
tax liens, invest money to clean up the land, and convert these
contaminated non-taxpaying parcels into productive tax paying use.

The Suffolk County Treasurer currently lists seventy-six parcels with
tax liens that are eligible for sale or disposal that the County has
been reluctant to take a tax deed due to the presence of
contamination on the property. The seventy-six parcels include
approximately 215 acres of potentially contaminated, under utilized
land that would be remediated and restored to the tax rolls if the
tax lien on the property could be sold or transferred to a private
developer.

PRIOR LEGISLATIVE HISTORY:
2009-10: A.5995-A

FISCAL IMPLICATIONS:


The amendment would have a long-term benefit to
the taxpayers by returning these parcels, which are non-producing tax
revenue, to productive, tax paying use.

EFFECTIVE DATE:
This act shall take immediately.

S4229-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    4229

                         2011-2012 Regular Sessions

                              I N  SENATE

                               March 24, 2011
                                 ___________

  Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
    when printed to be committed to the Committee on Local Government

  AN ACT to amend the Suffolk county tax act, in relation to the  sale  of
    delinquent tax liens on brownfields property

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Chapter 311 of the laws of 1920  constituting  the  Suffolk
  county  tax  act  is  amended  by  adding  a new section 46-a to read as
  follows:

    S 46-A. THE COUNTY SHALL HAVE THE RIGHT TO  ENTER  INTO  CONTRACTS  TO
  SELL  SOME  OR ALL OF ITS DELINQUENT TAX LIENS ON PROPERTY IDENTIFIED AS
  BROWNFIELD SITES  PURSUANT  TO  SECTION  27-1405  OF  THE  ENVIRONMENTAL
  CONSERVATION  LAW,  EXCEPT  SUPERFUND SITES PLACED ON THE U.S.  ENVIRON-
  MENTAL PROTECTION AGENCY'S  (USEPA)  NATIONAL  PRIORITY  LIST  (NPL)  AS
  DEFINED  BY  THE COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND
  LIABILITIES ACT OF 1980 TO CLEAN UP  ABANDONED  HAZARDOUS  WASTE  SITES,
  HELD  BY  SUCH  COUNTY  TO  ONE  OR  MORE PRIVATE PARTIES SUBJECT TO THE
  FOLLOWING CONDITIONS:

    (A) THE CONSIDERATION TO BE PAID MAY BE MORE OR  LESS  THAN  THE  FACE
  AMOUNT OF THE TAX LIENS SOLD.
    (B)  THE  COUNTY SHALL SET THE TERMS AND CONDITIONS OF THE CONTRACT OF
  SALE AND ALL PRIOR CONTRACTS OF SALE SHALL BE DEEMED VALID AND SHALL  BE
  ENFORCED  UNDER THIS ACT AND THAT THE COUNTY SHALL REQUIRE THE PURCHASER
  TO REMEDIATE THE PROPERTY IN ACCORDANCE WITH THE PROVISIONS OF TITLE  14
  OF  ARTICLE  27  OF  THE  ENVIRONMENTAL  CONSERVATION LAW AND TO PROMOTE
  INVESTMENT IN AND DEVELOPMENT OF SUCH PARCELS.
    (C) THE COUNTY SHALL PROVIDE PROPERTY OWNERS WITH AT LEAST THIRTY DAYS
  ADVANCE NOTICE OF SUCH SALE IN THE SAME FORM AND MANNER AS  IS  PROVIDED
  BY  SUBDIVISION 2 OF SECTION 1190 OF THE REAL PROPERTY TAX LAW AND SHALL
  BE DONE BY REGULAR MAIL TO THE LAST KNOWN ADDRESS.  FAILURE  TO  PROVIDE
  SUCH  NOTICE  BY  THE COUNTY SHALL NOT IN ANY WAY AFFECT THE VALIDITY OF

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD09128-01-1

 S. 4229                             2

  ANY SUCH SALE OF A TAX LIEN OR TAX LIENS OR THE VALIDITY OF THE TAXES OR
  INTEREST PRESCRIBED BY LAW WITH RESPECT THERETO.
    (D)  THE  SALE OF A TAX LIEN PURSUANT TO THIS ACT SHALL NOT OPERATE TO
  SHORTEN THE OTHERWISE APPLICABLE REDEMPTION PERIOD OR CHANGE THE  OTHER-
  WISE APPLICABLE INTEREST RATE.
    (E)  UPON  THE  EXPIRATION OF THE REDEMPTION PERIOD PRESCRIBED BY LAW,
  THE PURCHASER OF A DELINQUENT TAX LIEN, OR ITS  SUCCESSORS  OR  ASSIGNS,
  MAY  FORECLOSE  THE  LIEN  AS  IN  AN  ACTION TO FORECLOSE A MORTGAGE AS
  PROVIDED IN SECTION 1194 OF THE REAL PROPERTY TAX LAW. THE PROCEDURE  IN
  SUCH  ACTION SHALL BE THE PROCEDURE PRESCRIBED BY ARTICLE 13 OF THE REAL
  PROPERTY ACTIONS AND PROCEEDINGS LAW FOR THE FORECLOSURE  OF  MORTGAGES.
  AT ANY TIME FOLLOWING THE COMMENCEMENT OF AN ACTION TO FORECLOSE A LIEN,
  THE AMOUNT REQUIRED TO REDEEM THE LIEN, OR THE AMOUNT RECEIVED UPON SALE
  OF  A  PROPERTY, SHALL INCLUDE ATTORNEY'S FEES, COURT COSTS, TITLE FEES,
  SERVICE OF PROCESS FEES, AND OTHER DISBURSEMENTS ALLOWED BY A  COURT  OF
  COMPETENT  JURISDICTION UPON THE FILING OF SAID COURT WITH PROOF OF SAID
  EXPENSES.
    (F) THE PROVISIONS OF TITLE 5 OF ARTICLE 11 OF THE REAL  PROPERTY  TAX
  LAW  SHALL  APPLY SO FAR AS IS PRACTICABLE TO A CONTRACT FOR THE SALE OF
  TAX LIENS PURSUANT TO THIS ACT.
    S 2. This act shall take effect immediately.