NY A02490

Allows tax districts to reduce the redemption period for residential vacant and abandoned property from two years to one year if the property has been placed on a municipal vacant and abandoned roll prior to the tax delinquency date.

Creates a new process for enforcing officers to designate properties as vacant and abandoned by executing an affidavit based on at least three consecutive inspections occurring at least 45 days apart, with at least three separate indications of abandonment observed on each inspection.

Requires enforcing officers to serve the abandonment affidavit on property owners within one week and file it with the municipal clerk within one week, and excludes properties under construction, seasonally occupied, in probate disputes, damaged by natural disasters, or occupied by taxpayers or tenants from vacant and abandoned designation.

Authorizes municipalities to maintain a public roll of vacant and abandoned properties containing the tax identification number, legal owners, date of abandonment finding, and other relevant information, with notice to property owners upon placement.

Permits property owners to challenge vacant and abandoned designations through Article 78 proceedings in Supreme Court within four months of receiving notice, and takes effect January 1, 2020.