NY S05075

Prohibits any tax district in a city with a population of one million or more from selling delinquent tax liens.

Removes a provision that previously allowed counties, cities, and towns not subject to certain tax law provisions to continue enforcing delinquent tax collection through tax lien sales under local charters or special laws.

Amends the administrative code of New York City to ban the sale of tax liens under the city's tax enforcement chapter effective upon enactment.

Takes effect on January 1 following the date the legislation becomes law.