§ 171-w. State support for the local enforcement of past-due property\ntaxes. 1. Legislative findings. The legislature finds that local\ngovernments have limited means to enforce the collection of past-due\nproperty taxes. The legislature further finds that it is appropriate for\nthe state to support the local enforcement of past-due property taxes by\nauthorizing the commissioner to administer a program to disallow STAR\ncredits and exemptions to delinquent property owners based on\ninformation reported to him or her by municipal officials.\n 2. Definitions. For the purposes of this section:\n (a) "Delinquent property owner" means a STAR recipient whose primary\nresidence is subject to past-due property taxes.\n (b) "Past-due property taxes" means property taxes that have been\nlevied upon a property owner's primary residence that remain unpaid one\nyear after the last date on which they could have been paid without\ninterest, or where such taxes are payable in installments, those taxes\nthat remain unpaid one year after the last date on which the final\ninstallment could have been paid without interest.\n (c) "STAR credit" means the basic STAR personal income tax credit\nauthorized by subsection (eee) of section six hundred six of this\nchapter.\n (d) "STAR exemption" means the basic STAR exemption from real property\ntaxation authorized by section four hundred twenty-five of the real\nproperty tax law.\n (e) "STAR recipient" means a property owner who is registered to\nreceive the STAR credit in relation to his or her primary residence, or\nwhose primary residence is receiving the STAR exemption.\n 3. STAR tax payment requirement; generally. Notwithstanding any\nprovision of law to the contrary, a property owner whose primary\nresidence is subject to past-due property taxes shall not be allowed to\nreceive a STAR credit or STAR exemption unless the past-due property\ntaxes are paid in full on or before a date specified by the\ncommissioner.\n 4. Commissioner's authority. The commissioner is hereby authorized to\ndevelop a program to support the local enforcement of past-due property\ntaxes by disallowing STAR credits and STAR exemptions to delinquent\nproperty owners. The commissioner shall establish procedures for the\nadministration of this program, which shall include the following\nprovisions:\n (a) The procedures by which municipal officials shall report past-due\nproperty taxes and property tax payments to the department.\n (b) The procedures by which the department shall notify delinquent\nproperty owners of the impending disallowance of their STAR credits or\nexemptions due to past-due property taxes.\n (c) The date by which delinquent property owners must pay their\npast-due property taxes in full in order to avoid disallowance of their\nSTAR credits or exemptions.\n (d) The procedures by which the commissioner shall disallow STAR\ncredits and notify assessors of the disallowance of STAR exemptions if\npast-due property taxes are not paid in full by the specified date.\n (e) Such other procedures as the commissioner shall deem necessary to\ncarry out the provisions of this section.\n 5. Municipal reports. The commissioner's procedures regarding\nmunicipal reporting shall be subject to the following provisions:\n (a) The commissioner may request and shall be entitled to receive from\nany municipal corporation of the state, or any agency or official\nthereof, such data as the commissioner deems necessary to effectuate the\npurposes of this section. Such information shall be submitted to the\ndepartment at such time and in such manner as the commissioner may\ndirect.\n (b) In lieu of requiring municipal officials to submit their reports\ndirectly to the department, the commissioner may, in his or her\ndiscretion, require that such reports be submitted to the county\ndirector of real property tax services, who shall integrate the reports\ninto a single file and submit it to the department at such time a
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.