[Adopted 4-18-1995 by L.L. No. 5-1995]
[Amended 11-6-1996 by L.L. No. 15-1996]
Chapter 602 of the Laws of 1993, now known as
§ 1184 of the Real Property Tax Law, effective January 1,
1995, permits the County of Rockland to enact a local law providing
for the installment payment of eligible delinquent taxes. It is the
intent of the Legislature of Rockland County to adopt this local law
in compliance with Chapter 602 of the laws of 1993. Said local law
shall remain in effect until repealed and shall apply to all properties
within Rockland County.
Any local law or resolution enacted by the Legislature
of Rockland County providing for the installment payment of delinquent
taxes is hereby repealed effective April 1, 1995, and this article,
as same may be amended, shall become the official policy of Rockland
County as to the installment payment of delinquent taxes, commencing
January 1, 1995.
As used in this article, the following terms
shall have the meanings indicated:
The delinquent taxes, including interest, penalties and 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 Commissioner
of Finance 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 adopted thereunder.
By the adoption of this article, the Legislature
of Rockland County does hereby provide for the installment payment
of eligible delinquent taxes as defined hereunder. Such installment
payment of eligible delinquent taxes is hereby made available to each
eligible owner on a uniform basis pursuant to the provisions of this
article and § 1184 of the Real Property Tax Law. Such installment
payment of eligible delinquent taxes shall commence upon the signing
of an installment agreement between the Commissioner of Finance of
the County of Rockland and the eligible owner. The installment payment
of eligible delinquent taxes shall only be made pursuant to a written
agreement which shall be kept on file in the office of the Commissioner
of Finance, with a copy to be kept on file in the office of the Clerk
to the Legislature.
The agreement for the installment payment of
eligible delinquent taxes shall provide the following:
A.
The maximum term of an installment agreement shall
not exceed 24 months and may be for a lesser term than 24 months at
the request of the eligible owner.
B.
The payment schedule for an installment agreement
shall be monthly, except that, when the payment is less than $25,
the payment schedule shall be quarterly.
[Amended 6-6-1995 by L.L. No. 8-1995]
C.
The required initial downpayment shall be 5% of the eligible delinquent taxes. The provisions of this amendment shall expire on December 31, 2014. Thereafter, the provisions of this subsection shall revert back to the provisions in effect under Subsection C of Section 5 of Local Law No. 5-1995, which reads as follows: "The required initial down payment shall be 20% of the eligible delinquent taxes."
[Amended 4-7-2009 by L.L. No. 1-2009; 11-16-2010 by L.L. No. 10-2010; 1-15-2013 by L.L. No. 1-2013]
D.
For the period commencing on the effective date of
this local law the properties to which the installment agreements
shall apply shall be all properties within the County of Rockland.
[Amended 9-5-1995 by L.L. No. 11-1995; 11-6-1996 by L.L. No.
15-1996]
E.
The installment agreement shall be nonassignable.
F.
The Commissioner of Finance shall present quarterly
reports no later than 30 days after the end of each calendar quarter
to the Legislature, County Executive and to such other persons as
in his discretion may be appropriate concerning all installment agreement(s)
entered into pursuant to this article. Such quarterly report shall
set forth the current status of each and every installment agreement
entered into pursuant to this article as of the end of the calendar
quarter for which the report is prepared.
[Amended 6-6-1995 by L.L. No. 8-1995[1]]
[1]
Editor's Note: This local law also deleted
former Subsection F, regarding the approval of installment agreements
by the Legislature, and redesignated former Subsection G as Subsection
F.
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 installment agreement pursuant to this article;
B.
Such person is the owner of another parcel within
the County of Rockland on which there is a delinquent tax lien, unless
such delinquent tax lien is eligible to be and is made part of the
installment agreement pursuant to this article; or
C.
Such person was the owner of property on which there
existed a delinquent tax lien and which lien was foreclosed pursuant
to Chapter 602 of the Laws of 1993[1] within three years of the date on which an application
is made to execute an installment agreement pursuant to this article.
[1]
Editor's Note: See § 1184 of the
Real Property Tax Law.
A property owner shall be eligible to enter
into an installment agreement pursuant to this article no earlier
than 30 days after the delivery of the return of unpaid taxes to the
Commissioner of Finance of Rockland County.
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 on 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 § 924-a of
the Real Property Tax Law of the State of New York. 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 rate
prescribed by § 924-a of the Real Property Tax Law of the
State of New York 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.
A.
The eligible owners shall be deemed to be in default
of the installment agreement upon:
(1)
Nonpayment of any installment within 30 days from
the payment due date.
(2)
Non-payment of any tax, special ad valorem levy or
special assessment which is levied subsequent to the signing of the
agreement by the County, Town, Village or school district and which
is not paid prior to the expiration of the warrant of the collecting
officer.
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article.
B.
In the event of a default, the Commissioner of Finance
shall have the right to require the entire unpaid balance, with interest
and late charges, to be paid in full. The Commissioner of Finance
shall also have the right to enforce the collection of the delinquent
tax lien pursuant to the applicable sections of law.
C.
Where an eligible owner is in default and the Commissioner
of Finance does not either require the eligible owner to pay in full
the balance of the delinquent taxes or elect to institute foreclosure
proceedings, the Commissioner of Finance shall not be deemed to have
waived the right to do so.
A.
Within 45 days after having received the return of
unpaid taxes from the collecting officer, the Commissioner of Finance
shall notify, by first class mail, all potential eligible owners of
their possible eligibility to make installment payments on such tax
delinquencies. The Commissioner of Finance shall add one dollar to
the amount of each such tax lien for such mailing.
B.
The failure to mail such notice or the failure of
the addressee to receive the same, shall not in any way effect the
validity of taxes or interest prescribed by law with respect thereto.
C.
The Commissioner of Finance shall not be required
to notify the eligible owner when an installment payment is due.
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, however, that such installment payments; are not in default.
