[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:
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 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.
