NY S07586

Municipalities may enact a local law to treat finally adjudicated building code and fire code fines as delinquent taxes, except for properties serving as primary residences of owners.

Each local law must establish a judicial procedure for determining violations and imposing fines, with property owners retaining the right to appeal judgments.

Property owners must receive at least ten days' written notice before any municipal action, informing them that a real property tax lien may be imposed if the fine remains unpaid.

Municipalities may declare fines as unpaid taxes and include them on the tax roll no sooner than one year after final adjudication and exhaustion of all appeals, plus any expenses incurred in adjudication.

The bill amends existing real property tax law to include unpaid fines deemed to be delinquent taxes in the collecting officer's return of unpaid taxes and in the definition of "delinquent tax" for lien purposes.