NY S02719

Authorizes the city of Niagara Falls to collect unpaid housing, building, and fire code violation penalties by adding them to the annual property tax levy

Requires violations to have been court-adjudicated, recorded by the county clerk, and unpaid for at least one year after exhaustion of all appeals before placement on the tax levy

Unpaid violations must equal at least 5% of the property's assessed tax value to qualify for placement on the levy

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

Requires the city to develop a tenant assistance program providing housing counseling and relocation support for tenants in properties facing tax foreclosure due to unpaid code violations

Allows property owners to cure violations or pay balances before the redemption period expires to avoid foreclosure, and requires surplus funds from foreclosure sales to be returned to former owners