The purpose of this article is to set forth
and provide the terms by which certain delinquent real property taxes
may be paid in installments consistent with and pursuant to § 1184
of the Real Property Tax Law. All definitions, terms, and conditions
of such statute shall apply to this article.
This article shall hereafter be known and cited
as the "Delinquent Tax Installment Payment Law."
As used in this article, the following terms
shall have the meanings indicated:
The taxes, including interest, penalties, and other charges,
that have accrued against a parcel and that are not yet delinquent.
As used herein, the taxes, including interest, penalties
and other charges, that have accrued against a parcel and that remain
unpaid as of the 30th day of September of the year in which such taxes
were levied.
The date upon which any payment pursuant to an installment
agreement shall be due, which payment shall not be considered made
unless and until such payment is received by the enforcing officer.
All delinquent taxes, including interest, penalties and other
charges, that have accrued against a parcel as of the date on which
an installment agreement is executed, regardless of whether such delinquent
taxes are subject to in rem foreclosure.
The Town of Greenburgh Receiver of Taxes or such person or
persons as the Receiver of Taxes may authorize to perform the duties
provided herein.
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.
The enforcing officer is authorized to enter
into installment agreements providing for the payment of eligible
delinquent taxes in installments with property owners. An installment
agreement shall be made available to each eligible property owner
on a uniform basis pursuant to the provisions of the New York Real
Property Tax Law and this article. Installment agreements shall commence
upon execution by and between the enforcing officer and the eligible
owner. The installment agreement shall be kept on file in the offices
of the Town Tax Receiver, and copies of each installment agreement
shall be provided to the Town of Greenburgh Comptroller.
All installment agreements executed pursuant
to this article shall include the following terms in addition to such
other terms as the enforcing officer may deem just, reasonable and
necessary:
A.
The term of the agreement shall be 24 months or less.
B.
Payments shall be due monthly, bimonthly, quarterly
or semiannually.
C.
An initial down payment shall be required, prior to
execution of an agreement, as follows:
(1)
For property improved by a one-family, two-family
or three-family residence or residential property held in condominium
or cooperative form of ownership, where legal title to or beneficial
ownership of the property is held entirely by one or more individuals
for whom the property serves as the primary residence: a sum not less
than 20% of the eligible delinquent taxes.
(2)
For property described in § 440-5C(1), above, of this article that is eligible for and has been approved by the Town Assessor for the senior citizens exemption authorized by § 467 of the Real Property Tax Law for the tax year in which the installment agreement is executed: a sum not less than 10% of the eligible delinquent taxes.
Property that may be the subject of an installment
agreement shall include all real properties within the Town of Greenburgh,
provided that all other provisions of this article are satisfied.
A property owner shall not be eligible to enter
into an installment agreement where:
A.
There is a delinquent tax on the same property for
which the application for an installment agreement is made or on another
property owned by such person and such delinquent tax is not eligible
to be made part of the agreement pursuant to this article or pursuant
to the provisions of the New York Real Property Tax Law.
B.
Such owner is the owner of another parcel within the
tax district on which there is a delinquent tax, unless such delinquent
tax is eligible to be and is made part of the agreement pursuant to
this article or pursuant to the provisions of the New York Real Property
Tax Law.
C.
Such owner was the owner of property on which there
existed a delinquent tax lien and which tax lien was foreclosed within
three years of the date on which an application is made to execute
an installment agreement pursuant to this article or pursuant to the
provisions of the New York Real Property Tax Law.
D.
Current taxes on the same property for which the application
is made remain outstanding as of the date the installment agreement
is presented to the enforcing officer for execution.
A property owner may be permitted to enter into an installment agreement pursuant to this article only for eligible delinquent taxes, as defined in § 440-3 above.
A.
The amount due under an installment agreement shall
be the eligible delinquent taxes plus interest on each installment
payment up to and including the date on which each payment is to be
made.
B.
The installment agreement shall provide that the amount
due shall be paid, as nearly as possible, in equal amounts on each
payment due date, unless the such condition is waived within the discretion
of the enforcing officer.
C.
Each installment payment shall be due on the last
day of the installment period 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,
if any is required, shall be set in accordance with the Real Property
Tax Law, the Westchester County Tax Act and other law as applicable.
A.
A property owner shall be deemed in default of an
installment 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 that is levied subsequent to the signing of the
agreement by the property owner and that is not paid prior to the
expiration of the warrant of the enforcing officer;
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article or the provisions of Article
11 of the New York Real Property Tax Law; or
(4)
Violation of any term or condition of the installment
agreement.
B.
In the event of a default, the Town of Greenburgh
shall have the right to accelerate the payments then due and require
the entire unpaid balance, with interest and late charges, to be paid
in full at once. The Town of Greenburgh shall also have the right
to enforce the collection of the unpaid balance pursuant to applicable
law.
C.
Where an eligible owner is in default and the Town
of Greenburgh does not require the eligible owner to pay in full the
balance of the delinquent taxes or institute foreclosure proceedings,
the Town of Greenburgh shall not be deemed to have waived the right
to do so.
The provisions of this article shall not affect
any tax liens against the property except that such liens shall be
reduced by the payments received under an installment agreement and
that such liens shall not be foreclosed during the period of the installment
agreement, provided that such installment agreement is not in default.
Pursuant to New York Municipal Home Rule Law
§ 22, the provisions of this article are intended to supersede
the provisions of Real Property Tax Law § 1184 to the extent
that this article and Real Property Tax Law § 1184 are inconsistent.
