S. 8839 Summary

• Replaces the "board of supervisors" with an "Erie county legislature" composed of eleven members elected from legislative districts to serve as the county's legislative and governing body.

• Creates a new position of "director of real property tax services" to replace the "commissioner of finance," consolidating duties related to tax administration, collection, extension of taxes, and property transfer records.

• Reduces tax penalties and interest rates throughout the act, including lowering late payment penalties from 1.5% to 1% initially and adjusting subsequent monthly penalties downward.

• Adds a homestead property deferral provision allowing owner-occupied one or two-family residences to defer foreclosure proceedings for one calendar year if applied for within twenty days of the redemption deadline.

• Reduces the minimum period for county tax sale certificate foreclosure from two years to one year and modifies various administrative timelines and procedural requirements for tax collection and foreclosure processes.