City of Newburgh, NY
Orange County
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Table of Contents
Table of Contents
[Adopted 12-13-1982 by Res. No. 10]
From and after December 13, 1982, the City of Newburgh, New York, elects to adopt the provisions of Title 3 of Article 11 of the Real Property Tax Law of the State of New York for the purpose of enforcing the collection of delinquent taxes in such City.
The Council of the City of Newburgh, New York, acting under the authority of § 1120, Subdivision 2, of the New York Real Property Tax Law, hereby elects the provisions of said section and authorizes that on January 1, 1983, and thereafter all tax liens owned by the City of Newburgh which have been due and unpaid for a period of at least two years shall be summarily foreclosed in accordance with the provisions of Title 3 of Article 11 of the New York Real Property Tax Law.
[Added 4-9-2012 by L.L. No. 1-2012]
This article is enacted to allow installment payments of eligible delinquent taxes pursuant to § 1184 of the Real Property Tax Law of the State of New York. Such installment payment of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provisions of § 1184 of the Real Property Tax Law and those terms and conditions contained in this article.
[Added 4-9-2012 by L.L. No. 1-2012]
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
The delinquent taxes, including interest, penalties and other charges, which have accrued against a parcel as of the date on which an installment agreement in executed.
ELIGIBLE OWNER
An owner of real property who is eligible to or has entered into an installment agreement.
INSTALLMENT AGREEMENT
A written agreement between an eligible owner and the enforcing officer providing for the payment of eligible delinquent taxes in installments pursuant to the provisions of § 1184 of the Real Property Tax Law and this article.
[Added 4-9-2012 by L.L. No. 1-2012]
The Director of Finance, the enforcing officer of the City of Newburgh, is authorized to enter into an installment agreement providing for the payment of eligible delinquent taxes in installments with property owners. Such installment payment of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provisions of the New York State Real Property Tax Law and this article. Such installment payment of eligible delinquent taxes shall commence upon the signing of an agreement with the enforcing officer and eligible owner. The agreement shall be kept on file in the office of the Director of Finance, and copies of each agreement shall be provided to the Corporation Counsel.
[Added 4-9-2012 by L.L. No. 1-2012]
In addition to the requirements contained in § 1184 of the Real Property Tax Law, the installment agreement between the Director of Finance and the eligible owner shall include the following terms:
A. 
The maximum term of the installment agreement shall be 24 months.
B. 
The payment schedule shall be monthly, quarterly or semiannually.
C. 
The required initial downpayment shall be no less than 10% but shall not exceed 25% of the eligible delinquent taxes.
D. 
Eligible properties shall include all properties within the City of Newburgh.
[Added 4-9-2012 by L.L. No. 1-2012]
A. 
A property owner shall not be eligible to enter into an agreement pursuant to this article where:
(1) 
There is a delinquent tax lien on the same property for which the application is made or on another property owned by such person and such delinquent tax lien is not eligible to be made part of the agreement pursuant to this section;
(2) 
Such person is the owner of another parcel within the City on which there is a delinquent tax lien, unless such delinquent tax lien is eligible to be and is made part of the agreement pursuant to this article;
(3) 
Such person was the owner of property on which there existed a delinquent tax lien and which lien was foreclosed within three years of the date on which an application is made to execute an agreement pursuant to this article;
(4) 
Such person defaulted on an agreement executed pursuant to this article within three years of the date on which an application is made to execute an agreement pursuant to this article.
B. 
A property owner shall be eligible to enter into an agreement pursuant to this article no earlier than the date the list of delinquent taxes is filed with the County Clerk.
[Added 4-9-2012 by L.L. No. 1-2012]
The amount due under an installment agreement shall be the eligible delinquent taxes plus the interest that is to accrue on each installment payment up to and including the date on which each payment is to be made. The agreement shall provide that the amount due shall be paid, as nearly as possible, in equal amounts on each payment due date. Each installment payment shall be due on the last day of the month in which it is to be paid.
[Added 4-9-2012 by L.L. No. 1-2012]
Interest on the total amount of eligible delinquent taxes, less the amount of the downpayment made by the eligible owner, shall be as provided by City Charter § C8.45. The rate of interest in effect on the date the agreement is signed shall remain constant during the period of the agreement. If an installment is not paid on or before the date it is due, interest shall be added at the applicable rate for each month or portion thereof until paid. In addition, if an installment is not paid by the end of 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
[Added 4-9-2012 by L.L. No. 1-2012]
A. 
The eligible owner shall be deemed to be in default of the agreement upon:
(1) 
Nonpayment of any installment within 30 days from the payment due date;
(2) 
Nonpayment of any tax, special ad valorem levy or special assessment which is levied subsequent to the signing of the agreement by the tax district and which is not paid prior to the expiration of the warrant of the collecting officer; or
(3) 
Default of the eligible owner on another agreement made and executed pursuant to this section.
B. 
In the event of a default, the City shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The City shall also have the right to enforce the collection of the delinquent tax lien pursuant to the applicable sections of law, special tax act, charter or local law.
C. 
Where an eligible owner is in default and the City does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the City shall not be deemed to have waived the right to do so.
[Added 4-9-2012 by L.L. No. 1-2012]
A. 
Within 45 days after the list of delinquent taxes is filed with the Orange County Clerk, or as soon thereafter as practicable, the enforcing officer shall notify, by first-class mail, all potential eligible owners of the possible eligibility to make installment payments on such tax delinquencies. The enforcing officer shall add $1 to the amount of the tax lien for such mailing.
B. 
The failure to mail any such notice, or the failure of the addressee to receive the same, shall not in any way affect the validity of taxes or interest prescribed by law with respect thereto.
C. 
The enforcing officer shall not be required to notify the eligible owner when an installment is due.
[Added 4-9-2012 by L.L. No. 1-2012]
The provisions of this article shall not affect the tax lien against the property, except that the lien shall be reduced by the payments made under an installment agreement and that the lien shall not be foreclosed during the period of installment payments, provided that such installment payments are not in default.
[Added 4-9-2012 by L.L. No. 1-2012]
Pursuant to § 1102 Subsection 1(e), of the Real Property Tax Law, a charge of $150 per parcel shall be imposed for the reasonable and necessary costs of title searches required or authorized to satisfy the notice requirements of the Real Property Tax Law.