NY S01274

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

Exempts owner-occupied residential dwellings and primary residences of homeowners from this collection mechanism.

Requires the city to notify property owners within 30 days of placement on the tax levy and to develop a tenant assistance program including housing counseling and relocation support before tax foreclosure.

Allows property owners to cure violations and have the property removed from the levy, or pay the balance before the redemption period expires to prevent auction; any surplus funds after sale must be returned proportionately to the former owner after deducting code violation costs and attorney fees.