New York 2025-2026 Regular Session

New York Senate Bill S05480

Introduced
2/21/25  
Refer
2/21/25  

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 S05480 amends the real property tax law and social services law in New York to enhance protections for homeowners facing tax lien foreclosures. It establishes a Homeowner Bill of Rights, which grants various rights to homeowners, including the right to receive clear information about tax dues, to enter into repayment plans, and to attend pre-foreclosure settlement conferences. The bill also mandates that surplus funds from property sales after foreclosure be distributed to homeowners before secured creditors, and it introduces a tax assistance program specifically for senior citizens, disabled individuals, and veterans.

Impact

The bill significantly impacts state laws related to property tax and foreclosure processes by instituting mandatory protections for homeowners. It requires local taxing jurisdictions to offer repayment plans and conduct pre-foreclosure settlement conferences, thereby changing how tax delinquencies are managed. Additionally, it establishes a new program for tax assistance aimed at vulnerable populations, which could lead to increased support for those at risk of losing their homes due to tax issues.

Sentiment

The sentiment around Bill S05480 appears to be generally supportive, as it aims to provide crucial protections for homeowners and assist vulnerable populations. However, there may be concerns regarding the financial implications for local governments and taxing jurisdictions, which could lead to debates during discussions and potential amendments to the bill.

Contention

Notable points of contention may arise from local government officials who are concerned about the financial burden of implementing the new requirements, such as mandatory repayment plans and settlement conferences. Additionally, there may be differing opinions on how the bill's provisions could affect the efficiency of tax collection and foreclosure processes.

Companion Bills

NY A04445

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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