Loading chat...

NY A09353

Bill

Status

Introduced

12/19/2025

Primary Sponsor

William Magnarelli

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Removes the exemption that allowed tax districts to avoid paying surplus funds to former property owners when tax-foreclosed property was sold or conveyed to land banks, housing development agencies, or other public entities

  • Eliminates the provision that required properties to fail at two public auctions (conducted at least three months apart with minimum bids set at taxes owed) before a tax district could avoid paying surplus

  • Requires enforcing officers to calculate surplus for all tax-foreclosed property sales, including non-public sales to public entities, based on either the tax roll value, a licensed appraiser's valuation, or another reasonable valuation method

  • Ensures former property owners can receive surplus funds (the difference between property value and taxes owed) regardless of whether the property was sold at public auction or transferred to a public entity for public use

Legislative Description

Removes provisions of law where a tax district has sold or conveyed a tax-foreclosed property to a land bank, a housing development agency or another public entity and the sale or conveyance was not the result or a public sale.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation12/19/2025

Full Bill Text

No bill text available