[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:
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.
An owner of real property who is eligible to or has entered
into an 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.
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.
A.
The maximum term of installment agreements shall not exceed 12 months.
B.
The payment schedule shall be on a monthly basis.
C.
The required initial down payment shall be 15% of the eligible delinquent
taxes.
D.
This article shall apply only to residential properties within the
Village of Hancock.
E.
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:
A.
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;
B.
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;
C.
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;
D.
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
E.
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.
A.
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.
B.
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:
(1)
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;
(2)
The deployment lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
(3)
The owner provides satisfactory written evidence to the enforcing
officer that the standards of this subsection have been satisfied.
A.
The eligible owners 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 receipt of the return
of unpaid taxes by the enforcing officer; or
(3)
Default of the eligible owner on another agreement made and executed
pursuant to this article.
B.
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.
C.
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.
A.
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.
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.
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.