NY S04229

Authorizes Suffolk County to sell delinquent tax liens on brownfield sites (as defined by Environmental Conservation Law Section 27-1405) to private parties, excluding federal Superfund sites on the EPA's National Priority List.

Allows consideration paid for tax liens to be more or less than the face amount and permits the county to set terms and conditions requiring purchasers to remediate properties under Title 14 of Article 27 of the Environmental Conservation Law.

Requires the county to provide property owners at least 30 days advance notice of sale by regular mail to their last known address, though failure to provide notice does not invalidate the sale.

Maintains the standard redemption period and interest rate applicable to delinquent tax liens, and permits lien purchasers to foreclose after redemption expires using mortgage foreclosure procedures under Real Property Actions and Proceedings Law Article 13.

Allows foreclosure sale proceeds and redemption amounts to include attorney's fees, court costs, title fees, service of process fees, and other court-approved disbursements.