New York 2025-2026 Regular Session

New York Assembly Bill A04466

Introduced
2/4/25  
Refer
2/4/25  

Caption

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

Summary

Bill A04466 amends the real property tax law to establish a specific order for the redemption of multiple liens on farm property. Unlike non-farm properties, where liens must be redeemed in reverse chronological order, this bill mandates that liens on farm properties be redeemed in chronological order, starting with the earliest lien date and moving to the most recent. This change aims to provide a clearer framework for lien redemption specific to agricultural land, which may have unique financial circumstances compared to other types of properties.

Impact

The bill's passage would alter the current procedures for lien redemption on farm properties in New York, ensuring that the oldest debts are settled first. This could potentially affect farmers' financial management strategies and their ability to retain ownership of their land, as it changes the enforcement process for tax liens. The bill also clarifies the information provided to individuals redeeming liens, ensuring they are aware of any remaining outstanding liens on the property.

Sentiment

The general sentiment surrounding Bill A04466 appears to be supportive among those advocating for farmers and agricultural interests, as it seeks to provide a more favorable redemption process for farm properties. However, there may be concerns from tax authorities or entities managing tax liens about the implications of changing the redemption order, which could complicate enforcement procedures.

Contention

Points of contention may arise from tax officials who argue that the new redemption order could hinder the efficiency of tax lien enforcement. Conversely, supporters of the bill, including agricultural advocates, argue that the current system disproportionately affects farmers and that the proposed changes will provide necessary relief and support for the agricultural community.

Companion Bills

NY S01785

Same As Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

Previously Filed As

NY S01785

Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last.

NY A10475

Relates to authorizing counties to set interest rates imposed on late payment of property taxes and delinquencies and redemption of property subject to more than one tax lien.

NY S07940

Requires municipal tax collectors to hold a hearing after a tax lien sale to distribute funds to the former owner of such property.

NY HB512

Relative to preventing municipal employees from being paid under multiple municipal contracts simultaneously.

NY HB3322

Prevent gratuities being paid or provided to elected officials

NY A2752

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

NY A836

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NY S2507

Revises Energy Tax Receipts Property Tax Relief Aid program; requires all energy taxes to be paid directly to municipalities.

NY LD1895

An Act to Require the Removal from a Property Tax Lien the Name of a Previous Owner Who Paid Prorated Property Taxes

NY SB651

Relating to sale of certain properties subject to delinquent tax liens

Similar Bills

No similar bills found.