[Adopted 10-8-2012 by L.L. No. 4-2012]
This article is adopted pursuant to Municipal Home Rule Law § 10 and Real Property Tax Law § 1184.
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 is 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 of the Village of Hancock providing for the payment of eligible delinquent taxes in installments pursuant to the provisions of this article and Real Property Tax Law § 1184.
- RESIDENTIAL PROPERTY
- Property which qualifies as residential property pursuant to Real Property Tax Law § 1111.
The Village of Hancock is hereby authorized and empowered to provide for the installment payment of eligible delinquent taxes. Such installment payment of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provisions of this article. Such installment payment of eligible delinquent taxes shall commence upon the signing of an agreement between the enforcing officer of the Village of Hancock and the eligible owner. The agreement shall be kept on file in the office of the enforcing officer.
The maximum term of installment agreements shall not exceed 12 months.
The payment schedule shall be on a monthly basis.
The required initial down payment shall be 15% of the eligible delinquent taxes.
This article shall apply only to residential properties within the Village of Hancock.
Any other terms or conditions consistent with the provisions of this article.
A property owner shall not be eligible to enter into an agreement pursuant to this article where:
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 article;
Such person is the owner of another parcel within the tax district 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;
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;
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; or
Such person has failed to pay in full the taxes for the tax year in which the application is made.
A property owner shall be eligible to enter into an agreement no earlier than 30 days after the delivery of the return of unpaid taxes to the enforcing officer.
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.
Interest on the total amount of eligible delinquent taxes, less the amount of the down payment made by the eligible owner, shall be that amount as determined pursuant to Real Property Tax Law § 924-a. 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 the 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
Interest, penalties and fees that would otherwise be imposed pursuant to this article are hereby waived for owners who are eligible deployed military members, provided that:
The owner can demonstrate a financial hardship that was caused in substantial part by the owner having been ordered to active military duty in the United States Armed Forces, including the reserve components of such armed forces;
The deployment lasted for at least six contiguous months, or the owner was killed in action during such activation; and
The owner provides satisfactory written evidence to the enforcing officer that the standards of this subsection have been satisfied.
The eligible owners shall be deemed to be in default of the agreement upon:
Nonpayment of any installment within 30 days from the payment due date;
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 receipt of the return of unpaid taxes by the enforcing officer; or
Default of the eligible owner on another agreement made and executed pursuant to this article.
In the event of a default, the Village of Hancock shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The Village of Hancock shall also have the right to enforce the collection of the delinquent tax lien pursuant to law.
Where an eligible owner is in default and the Village of Hancock does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the Village of Hancock shall not be deemed to have waived the right to do so.
Within 45 days after receiving the return of unpaid taxes from the collecting officer, or as soon thereafter as is practicable, the enforcing officer shall notify, by first class mail, all potential eligible owners of their 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.
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.
The enforcing officer shall not be required to notify the eligible owner when an installment is due.
Where an installment agreement so provides, the lien or liens to which the agreement relates may be sold to the State of New York Municipal Bond Bank Agency, or a tax lien entity created thereby, pursuant to Title 5 of Article 11 of the Real Property Tax Law. In case of such a sale, the rights and duties of the Village of Hancock under the agreement shall be assumed by the tax lien purchaser. The purchaser shall continue to allow the owner or owners to make installment payments in the amounts and at the times called for by the agreement, as they did prior to the sale to the tax lien purchaser. However, such payments shall be made to the tax lien purchaser or its tax collection agent, rather than to the Village of Hancock, unless the Village of Hancock and the tax lien purchaser have agreed otherwise.
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.