Village of Monticello, NY
Sullivan County
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Table of Contents
Table of Contents
[Adopted 7-10-2000 by L.L. No. 9-2000; amended in its entirety 12-6-2011 by L.L. No. 1-2012]
Article 11 of the Real Property Tax Law, as amended by Chapter 602 of the Laws of 1993, by Chapter 532 of the Laws of 1994 and by Chapter 579 of the Laws of 1995, establishes new procedures for the enforcement of delinquent real property taxes, beginning with taxes becoming liens on and after August 2000. The Village of Monticello has heretofore opted to collect Village property tax pursuant to Title 3 of Article 14 of the Real Property Tax Law as in effect on December 31, 1994, and had adopted L.L. No. 13-1994. The Village of Monticello is now desirous of changing its method of collection of property tax to Article 11 of the Real Property Tax Law, as amended by Chapter 602 of the Law of 1993, and authorizing the payment of eligible delinquent taxes in installments and establishing a title search fee for tax foreclosures. Further, the Village of Monticello reserves its rights to pursue all legal remedies for the purpose of recovering delinquent real property taxes, including Article 9, Article 11, and/or Article 14 of the Real Property Tax Law.
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
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.
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.
The Village Treasurer of the Village of Monticello, the enforcing officer of the Village of Monticello, is authorized to enter into an installment agreement providing for the payment of eligible delinquent taxes in installments with property owners.[1] 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 payments of eligible delinquent taxes shall commence upon the signing of an agreement between the Village of Monticello and an eligible owner. The agreement shall be kept on file in the office of the Village of Monticello Treasurer, and copies of each agreement shall be provided to the Village Clerk and the Sullivan County Department of Real Property Tax Services.
[1]
Editor's Note: A sample copy of an installment agreement is on file in the Village offices.
[Amended 4-17-2019 by L.L. No. 2-2019]
The term of the installment agreement shall not exceed 24 months. All current tax year's taxes must be paid in full and cannot be a part of the installment agreement. The payment schedule shall be monthly, the required initial down payment shall be a minimum of 15% of the eligible delinquent taxes, and eligible properties shall include all properties within the Village of Monticello. Defaulted agreements must be paid in full with all applicable penalties before another agreement can commence and cannot be combined with a new installment agreement.
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. 
The property owner has not owned the property for three years.
[Added 4-17-2019 by L.L. No. 2-2019]
D. 
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 § 1184 of the Real Property Tax Law.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
E. 
Such person defaulted on an agreement executed pursuant to § 1184 of the Real Property Tax Law within three years of the date on which an application is made to execute an agreement pursuant to § 1184 of the Real Property Tax Law.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
[Amended 4-17-2019 by L.L. No. 2-2019]
A property owner shall be eligible to enter into an agreement pursuant to this article no later than March 1 of each calendar year for properties in foreclosure status which have two prior years of delinquent taxes.
[Amended 4-17-2019 by L.L. No. 2-2019]
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 stated in the signed agreement, 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. At any time after the commencement of the agreement, the taxes can be paid in full with applicable penalties for the current month in which full payment is received.
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 the amount as determined pursuant to New York State 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 rate prescribed by New York State Real Property Tax Law § 924-a for each month or portion thereof until paid. In addition, if any installment is not paid by the end of the fifteenth calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
Pursuant to § 1102, Subdivision 1(e), of the Real Property Tax Law and commencing with taxes becoming a lien in 2001, there is a charge of $150 per parcel or the reasonable and necessary costs of title searches required or authorized to satisfy the notice requirements of the Real Property Tax Law.
[Added 4-17-2019 by L.L. No. 2-2019]
All down payments must be received in the form of a certified bank check, cash or money order. Any and all personal returned checks received over the agreement period will be charged a $35 insufficient funds fee and all future payments must be in the form of cash, certified bank check or money order only.