New York 2025-2026 Regular Session

New York Assembly Bill A04445

Introduced
2/4/25  
Refer
2/4/25  

Caption

Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.

Summary

Bill A04445 amends the Real Property Tax Law and the Social Services Law to enhance protections for homeowners facing tax lien foreclosure. It establishes a 'Homeowner Bill of Rights' that grants various rights to homeowners, including the right to receive information about tax arrears, to enter into repayment plans, and to receive surplus funds from property sales after foreclosure. Additionally, the bill mandates pre-foreclosure settlement conferences to inform homeowners of their rights and options before any foreclosure action can be initiated. It also introduces a real property tax assistance program specifically for senior, disabled, and veteran homeowners.

Impact

The bill significantly impacts state laws regarding tax lien foreclosures by providing greater protections and rights for homeowners, particularly those who are vulnerable due to age, disability, or military service. It requires local taxing jurisdictions to offer installment plans for tax payments and ensures that homeowners are informed of their rights and options prior to foreclosure. This could lead to a reduction in the number of foreclosures and provide financial relief to affected homeowners, thereby influencing local tax collection practices and policies.

Sentiment

The general sentiment around Bill A04445 appears to be supportive, as it aims to protect vulnerable homeowners from the harsh consequences of tax lien foreclosures. Discussions likely emphasize the importance of providing assistance and clear communication to homeowners, though there may be some concerns regarding the implementation of these provisions and their potential impact on local tax revenues.

Contention

Notable points of contention may arise around the balance between protecting homeowners and the financial implications for local governments. Some stakeholders may argue that the requirements for pre-foreclosure notices and repayment plans could complicate tax collection processes and strain local resources. Additionally, there may be differing opinions on the adequacy of the protections provided for homeowners versus the needs of local taxing authorities.

Companion Bills

NY S05480

Same As Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.

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