NY S05213

Expands homeowner bill of rights to include deceased homeowner's heirs or distributees, purchasers of contracts for residential property, and successors in interest to such purchasers subject to tax liens.

Requires real property tax-lien foreclosures to be judicial proceedings and mandates pre-foreclosure settlement conferences where homeowners receive information about their rights and repayment plan options of 12, 18, 24, or 36 months before foreclosure can proceed.

Establishes that homeowner surplus payments from foreclosure sales are distributed ahead of secured creditors under civil practice law, and requires homeowner payments toward delinquent taxes to be applied in reverse chronological order.

Permits primary residence owners with tax delinquencies between $500 and $30,000 (or higher by local law) to enter repayment plans at any time until the redemption date, making such plans mandatory rather than locally authorized.

Creates a senior, disabled, and veteran homeowner real property tax assistance program administered by social services districts and requires all local taxing jurisdictions to offer quarterly installment payment plans beginning in fiscal year 2025.