NY S01785

Amends real property tax law to require tax liens on farm property to be redeemed in chronological order (oldest first, newest last), reversing the standard approach used for non-farm parcels

Maintains existing rule for non-farm properties requiring liens to be redeemed in reverse chronological order (newest first, oldest last)

Requires receipts for partial lien redemptions on farm property to include a warning statement that the parcel remains subject to delinquent liens and continued non-payment will result in property loss

Enforcement proceedings on farm property continue as long as the most recent lien remains unredeemed, rather than the earliest lien as with non-farm parcels

Takes effect immediately and applies to lien redemptions occurring on or after the effective date