NY S05010

Authorizes municipalities in Rockland County to collect unpaid housing, building, and fire code violation penalties through placement on annual tax levy, provided penalties have been adjudicated, recorded, and remain unpaid for one year after final judgment.

Requires unpaid code violations to meet a minimum threshold of at least five percent of the property's assessed tax value to qualify for tax levy placement.

Excludes owner-occupied residential dwellings and primary residences from code violation tax levy collection.

Requires municipalities to develop tenant assistance programs including housing counseling and relocation support prior to tax foreclosure on properties with unpaid code violations.

Allows property removal from tax levy and foreclosure if code violations are cured before the redemption period expires; returns surplus funds from tax foreclosure sales to former owners in proportion to the code violations owed.