[Adopted 8-26-1986 by L.L. No. 28-1996 (Ch. 27 of the 1985
Code)]
A.
This Legislature hereby finds that the number of applications for
conveyance of property obtained by the County of Suffolk due to the
nonpayment of taxes by former property owners, pursuant to § 215
of the County Law, has increased dramatically over the past 24 months.
B.
This Legislature further finds that the range of explanations submitted
by applicants for the conveyance of such parcels to such property
owners has broadened significantly beyond the original concept of
justification via personal hardship.
C.
This Legislature further finds that the reduction by the County of
its inventory of such parcels is in the best interests of the County
of Suffolk since it places properties back on the tax rolls much more
rapidly than the auction process does; it returns properties in many
instances to former property owners who have lost title to their parcels
through economic or personal hardship; it reduces County costs associated
with the management of a large inventory of such properties; it creates
a positive cash flow by obtaining tax arrears, rents, penalties and
interest; it provides a mechanism for addressing numerous inequities
which arise through the complexities and intricacies of the pertinent
tax statutes governing such real estate; and it can be used as a mechanism
to encourage private development of deteriorated properties in economically
disadvantaged areas under certain circumstances.
D.
The purpose of this article is to rationalize the § 215
process by establishing minimum requirements which will protect the
public interest and mitigate the inequities of a complex real property
tax system in Suffolk County.
As used in this article, the following terms shall have the
meanings indicated:
The owner of record immediately preceding in time the tax
deed held by the County of Suffolk, or an assignee, mortgagee or judgment
creditor of such owner of record.
The Director of the Division of Real Property Acquisition
and Management in the County Department of Economic Development and
Planning.
[Amended 2-7-2006 by L.L. No. 19-2006; 9-9-2014 by L.L. No.
27-2014]
The transfer by quitclaim deed of a parcel of real estate located within the County of Suffolk, title to which has vested in the County of Suffolk via the Suffolk County Tax Act, as amended, for nonpayment of taxes, and the period of time for redemption of which has expired under Administrative Code § A40-3, which transfer is authorized by Subdivision 8 of § 215 of the New York County Law.
[Amended 9-15-2011 by L.L. No. 49-2011; 9-9-2014 by L.L. No.
27-2014]
Division of Real Property Acquisition and Management in the
County Department of Economic Development and Planning.
[Added 9-9-2014 by L.L. No. 27-2014]
Spouse, issue, parent, or a grandchild residing with and
receiving monetary support from the applicant. “Issue”
shall include adopted children.
[Amended 12-6-2011 by L.L. No. 4-2012]
The Suffolk County Legislature.
[Amended 2-16-1988 by L.L. No. 4-1988; 5-29-1990 by L.L. No.
14-1990; 2-7-2006 by L.L. No. 16-2006; 2-27-2006 by L.L. No.
19-2006; 8-19-2008 by L.L. No. 33-2008; 9-15-2011 by L.L. No.
49-2011; 12-3-2013 by L.L. No. 5-2014; 9-9-2014 by L.L. No.
27-2014]
A.
Prior to action by the Legislature to approve a conveyance, an applicant shall complete an application prescribed by the Office of Legislative Counsel of the County Legislature, which application shall include a sworn affidavit as to the explanation of the nonpayment of taxes together with supporting documentation, a title abstract for the subject parcel covering the prior 10 years and evidence of the applicant's ability to make all payments required for conveyance under this article. Documents evidencing an ability to pay shall include, but not be limited to, a fully executed contract of sale for the parcel or a fully executed loan agreement. The applicant shall pay the requisite administrative fee established by the Director pursuant to § 29-5 of this chapter at the time the application is submitted to the Office of Legislative Counsel.
(1)
Legislative Counsel will review each application for conveyance and
the supporting documentation submitted by the applicant. If necessary,
Legislative Counsel shall request additional information and supporting
documentation from an applicant. Applicants shall submit all requested
information and documentation, to the satisfaction of Legislative
Counsel, within 60 days from the date the application for conveyance
is originally submitted to the Office of Legislative Counsel. In the
event the President of the United States, the Governor of New York
or the County Executive issues a disaster declaration for the County
of Suffolk during the sixty-day period for submitting documentation,
each pending application during the period of the declaration shall
be provided with an additional 30 days from the original end date
for applicants to submit supporting documentation. Legislative Counsel
shall notify the legislator of the applicant for pending applications
if such a declaration is issued and the updated deadline for document
submission. In the event such information and documentation is not
submitted within this statutory period, the application shall be deemed
denied, the applicant will be afforded no further opportunity to apply
for a conveyance and the Division shall proceed to dispose of the
property.
[Amended 6-9-2020 by L.L. No.
22-2020]
(2)
The Division will cooperate with the Office of Legislative Counsel
and provide such information as may be necessary for Legislative Counsel
to complete its review. In the event the Division does not provide
the necessary computation of the total amount of taxes and penalties
due for Legislative Counsel to complete their review at least 21 days
prior to the closure of an applicant's document provision period,
the applicant shall be granted an additional 21 days from the date
Legislative Counsel receives the calculation of taxes and penalties
owed to provide supplemental documentation proving ability to pay.
Legislative Counsel shall be responsible for notifying the legislator
for the applicant and the Division of any extension provided to an
applicant under this subsection and the updated date that documentation
of ability to pay is due.
[Amended 6-9-2020 by L.L. No.
22-2020]
(3)
The Office of Legislative Counsel shall immediately notify the Division if an applicant is not an immediate prior owner of record so that the appraisal required by Subsection E of this section can be performed in a timely manner.
(4)
Upon completing its review, the Office of Legislative Counsel will
provide the Division with a copy of the application and all supporting
documentation and advise the Division whether a resolution to approve
the conveyance will be introduced in the County Legislature.
B.
Documentation submitted by an applicant establishing a hardship condition
as a primary cause of the non-payment of taxes and/or a finding by
the Legislature that the County's failure to convey the property
to the applicant would be unjust and inequitable shall be required
before the Legislature may approve a conveyance to an applicant who
is the immediate prior owner of record. Hardships sufficient to justify
a conveyance shall include, but not be limited to, the following:
(1)
Personal illness of the applicant, other than a mortgagee, assignee
or judgment creditor, or a personal illness of a member of the applicant's
immediate family, where written evidence of the medical problems of
such applicant or such member of the applicant's immediate family
is provided in the form of a letter or certification signed by a licensed
physician indicating the precise nature of the medical problem, the
diagnosis, the prognosis and whether or not such illness was the cause
of death or incapacitation of such an applicant or of such member
of the applicant's immediate family.
(2)
Error in record-keeping by pertinent governmental jurisdiction as
to ownership of parcel, notice of tax arrears, mailing of tax bill,
recording of deed or calculation of tax.
(3)
Loss of employment by the applicant, other than a mortgagee, assignee
or judgment creditor, for a period of more than 12 consecutive months,
where written evidence of such loss of employment, including pertinent
income tax forms, is provided.
(4)
Military deployment of the applicant, other than a mortgagee, assignee
or judgment creditor, or the applicant's spouse, which results
in a loss of income, where written evidence of the deployment and
the loss of income is provided.
(5)
Failure by the applicant’s mortgage lender to pay the taxes
on the subject parcel where the applicant submits written evidence
that he or she remitted sufficient monies to pay the property taxes
as part of their mortgage payments.
C.
No resolution authorizing a conveyance shall be approved by the Legislature
unless and until a written nonbinding recommendation from the Division
concerning said conveyance is filed with the Clerk of the County Legislature.
Such recommendation shall include parcel information (tax map number,
address, date of recording of the County's tax deed), applicant
information, the nature of the applicant's interest in the property
(immediate prior owner, assignee, mortgagee or judgment creditor),
whether proper documentation has been submitted to support the applicant's
right to a conveyance and payment information (the amount owed, whether
payment has been received or evidence of ability to make the payment
has been provided). The Division will file said recommendation within
15 days after such a resolution is laid on the table.
(1)
The County Departments of Economic Development and Planning; Parks,
Recreation and Conservation; and Public Works shall each review such
proposed application within 30 days subsequent to the filing of such
an application with the Division and may issue, in writing, comments
to the County Executive or the County Legislature concerning such
application within said thirty-day time frame. Such comments shall
be advisory in nature and nonbinding on the County Legislature.
D.
Legislative resolutions authorizing a conveyance to the immediate prior owner of record shall include a provision requiring the applicant to pay to the County, within 60 days of the resolution's effective date, any and all tax arrears, interest, penalties, administrative fees, recording fees and/or rent, and all other charges set forth at § A40-3F of the Suffolk County Administrative Code, as calculated by the Division, as well as any indebtedness attributable to any former owners and payable to the Suffolk County Department of Social Services. In the event the County does not receive all required payments within 60 days after the effective date of an authorizing resolution, the conveyance shall not be made to the applicant and the Division shall proceed to dispose of the subject parcel. However, the Director may extend this sixty-day deadline for receipt of full payment for one additional fifteen-day period.
E.
An applicant who is not an immediate prior owner of record of the parcel in question shall not obtain the approval of the Legislature for such a conveyance unless a minimum payment of the tax arrears, interest, penalties, administrative fees, recording fees and/or rent, and all other charges due pursuant to § A40-3 of the Suffolk County Administrative Code, as calculated by the Division, as well as any indebtedness attributable to any former owners and payable to the Suffolk County Department of Social Services, plus a percentage of the appraised value, as determined by the review appraisal prepared by the Director, is first paid in full by said applicant and at least one of the conditions contained in Subsection B of this section is established to the satisfaction of the Legislature by the applicant. If the applicant is an assignee, mortgagee or judgment creditor of the immediate prior owner of record, then this percentage shall be the difference between the appraised value prepared by the Director for said real estate and the sum of the following: the consideration paid by the assignee, mortgagee or judgment creditor of the immediate prior owner of record to obtain an interest in said real estate and any indebtedness attributable to any former owner and payable to the Suffolk County Department of Social Services.
F.
If the conveyance to an assignee, mortgagee or judgment creditor
of the immediate prior owner of record is approved by resolution of
this Legislature, then the quitclaim deed effectuating such transfer
shall contain a restrictive covenant precluding the grantee from conveying
such parcel of real estate to anyone other than a member of the grantee's
immediate family, if applicable, for a period of three years from
the date of recording of such deed in the office of the Clerk of the
County of Suffolk.
G.
Nothing contained herein shall be construed as converting the right
of the Legislature to exercise discretionary power pursuant to § 215
of the New York County Law into an obligation to exercise that power
in each instance in which an application is submitted pursuant to
§ 215 of the New York County Law and this article.
H.
Any resolution to authorize a conveyance shall require the affirmative
vote of at least 2/3 of the entire membership of the County Legislature.
I.
No resolution authorizing a conveyance to a corporation partnership
or other business entity shall be approved by the Legislature.
J.
No resolution authorizing a conveyance for property acquired in fee
title by the Suffolk County Landbank Corporation pursuant to the Suffolk
County Tax Act or acquired in fee title by a third party pursuant
to the Suffolk County Tax Act where the lien had previously been transferred
to such third party by the Suffolk County Landbank Corporation shall
be approved by the Legislature.
[Added 10-6-2015 by L.L.
No. 36-2015[1]]
K.
Consideration for release. All amounts payable by an applicant as
provided herein shall be adjusted by the Division, as necessary, through
the date of deed conveyance. In addition, the County's Interest
may be released only after receipt, as to each parcel to be released,
of the following a certified check, bank check, or money order made
payable to the Suffolk County Clerk in payment of the fees required
to record the deed and file any other documents necessary to properly
record the deed, and a notarized affidavit signed by the redeeming
applicant/owner, stating that the applicant/owner accepts the deed
tendered by the County and has no objection to delivery of the deed
to the Suffolk County Clerk for recording on the applicant's/owner's
behalf by the Division.
If the Legislature fails to approve a resolution authorizing
a conveyance for a vacant parcel located within the Suffolk County
Pine Barrens Zone, as more particularly described in Exhibit A attached
hereto,[1] then such parcel shall not be disposed of by the County
but shall be retained by the County for open space or watershed protection
purposes.
[1]
Editor's Note: Exhibit A is on file in the office of
the Clerk of the Legislature.
[Amended 9-9-2014 by L.L. No. 27-2014]
The Director is hereby authorized to establish and impose an administrative fee to be collected from applicants to offset administrative expenses for the processing of applications under this chapter, including a fee to offset the cost of the review appraisal required by § 29-3E of this article.
