NY A02327

Authorizes the City of Niagara Falls to collect unpaid housing, building, and fire code violation penalties through placement on the city's annual tax levy by the city controller.

Requires code violations to be adjudicated by a court of competent jurisdiction, recorded by the county clerk, remain unpaid for one year after final adjudication and appeal exhaustion, and total at least five percent of the property's assessed tax value to qualify for tax levy placement.

Exempts owner-occupied residential dwellings and primary residences from having code violations placed on the tax levy, and requires the city to develop a tenant assistance program including housing counseling before placing properties at risk for tax foreclosure.

Allows property owners to cure violations prior to the redemption period to remove the property from the levy and auction, with remaining amounts placed as a lien instead of being subject to foreclosure.

Provides that if code violation debt is paid before the redemption period expires and no unpaid taxes remain, the property may not be auctioned; permits owners to redeem property by paying the full balance before redemption period expiration.