NY S02321

Authorizes the City of Albany to collect unpaid housing, building, and fire code violation penalties by adding them to the city's annual property tax levy

Requires violations to have been adjudicated by a court, recorded by the county clerk, and remain unpaid for one year after final adjudication to be eligible for placement on the tax levy

Sets a minimum threshold requiring unpaid code violations to equal at least 5% of the property's assessed tax value to qualify for the levy

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

Requires the city to notify property owners within 30 days of placement on the levy and to develop a program assisting tenants in properties at risk of tax foreclosure, including housing counseling and relocation support

Allows property owners to enter payment plans, cure violations to avoid foreclosure, or pay the full balance before redemption period expiration to remove the property from the levy