NY S04175

Municipalities may enact local laws to treat finally adjudicated building code and fire code fines as delinquent taxes, excluding properties that serve as the primary residence of one or more owners.

Local laws must establish judicial procedures for determining code violations and imposing fines, with property owners having the right to appeal judgments.

Property owners must receive at least ten days' written notice before municipal action, with notice 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 less than one year after final adjudication and exhaustion of all appeals, including any expenses incurred in adjudication.

The bill amends the definition of "delinquent tax" to include unpaid fines deemed to be unpaid taxes under this new authority, and amends related tax collection and reporting provisions to reference these fines.