New York 2025-2026 Regular Session

New York Assembly Bill A06108

Introduced
2/26/25  
Refer
2/26/25  

Caption

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.

Summary

Bill A06108 amends the real property tax law to ensure that former owners of residential, farm, or commercial properties are entitled to any surplus proceeds resulting from the sale of their properties at tax foreclosure auctions. It establishes that surplus proceeds are defined as the amount remaining after all outstanding taxes, fees, and liens have been paid. Additionally, the bill mandates that municipalities notify property owners when their property has generated a surplus at a tax foreclosure auction, detailing how to claim these funds.

Impact

The bill impacts state laws by modifying the existing framework surrounding tax lien foreclosures, specifically regarding the treatment of surplus proceeds. It ensures that former property owners can reclaim surplus funds, which may provide financial relief to individuals who have lost their properties due to tax delinquencies. This change could lead to increased accountability and transparency in the tax foreclosure process and may affect how municipalities manage and communicate about tax sales.

Sentiment

The general sentiment around Bill A06108 appears to be supportive, as it addresses a significant issue for former property owners who may have lost their homes or businesses due to tax foreclosure. Discussions indicate a recognition of the need for fairness in the tax foreclosure process, although there may be concerns regarding the administrative burden on municipalities to comply with the new notification requirements.

Contention

Notable points of contention may arise around the implementation of the notification process for municipalities, as some may argue that it could create additional administrative challenges. There may also be differing opinions on the definition of 'surplus' and how it is calculated, particularly in relation to various fees and liens that could affect the final amount returned to former owners.

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 A03901

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

NY HF1027

Mortgage foreclosure redemption and surpluses provided.

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 HB2096

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

NY HB2088

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

NY HB2089

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

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 SF2338

Mortgage foreclosure redemption and surpluses authorization

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CA AB245

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CA SB1053

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CA SB603

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HI HB1398

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HI HB1398

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TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.