New York 2025-2026 Regular Session

New York Assembly Bill A03901

Introduced
1/30/25  
Refer
1/30/25  

Caption

Provides for the distribution of proceeds from a tax foreclosure sale; requires notice to a former property owner of the existence of a surplus.

Summary

Bill A03901 amends the real property tax law to establish a framework for the distribution of surplus proceeds from tax foreclosure sales. It stipulates that if a property is sold after foreclosure and the sale price exceeds the total taxes due, the excess proceeds will be distributed to the prior owner or lienholders, depending on the existence of other liens on the property. The bill also mandates that municipalities notify property owners when their property has generated a surplus at a tax foreclosure auction, detailing how to claim it.

Impact

The bill significantly alters the existing process for handling surplus proceeds from tax foreclosure sales in New York State. It ensures that former property owners have a right to any surplus proceeds after the payment of taxes and liens, thereby providing a potential financial benefit to those who have lost their properties due to tax delinquency. This change may also affect local government revenue streams, as they will receive the proceeds only if they do not exceed the total owed taxes and associated costs.

Sentiment

The sentiment surrounding Bill A03901 appears to be generally supportive, particularly among advocates for property owners' rights. Discussions indicate a recognition of the need for fair treatment of former owners in tax foreclosure situations, although there may be concerns from local governments regarding potential revenue impacts.

Contention

Notable points of contention include the balance between protecting property owners and ensuring local governments can effectively manage tax enforcement and revenue collection. Some local government representatives may argue that the bill could hinder their financial stability by limiting access to surplus funds that could otherwise support municipal services.

Companion Bills

No companion bills found.

Previously Filed As

NY A00786

Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.

NY A06108

Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property.

NY HF1027

Mortgage foreclosure redemption and surpluses provided.

NY S2052

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NY A3485

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NY S1425

Protects equity accrued by property owner in tax sale foreclosure.

NY HB948

Property; debtors in foreclosures to receive certain information and forms in a notice of foreclosure; provide

NY HB2088

Relating to surpluses from the disposition of foreclosed property; prescribing an effective date.

NY HB2096

Relating to surpluses from the disposition of foreclosed property; prescribing an effective date.

NY A1458

Protects equity accrued by property owner in tax sale foreclosure.

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HI HB1398

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TX HB2011

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