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:
CURRENT TAXES
The taxes, including interest, penalties, and other charges, that have accrued against a parcel and that are not yet delinquent.
DELINQUENT TAXES
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.
DUE DATE
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.
ELIGIBLE DELINQUENT TAXES
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.
ENFORCING OFFICER
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.
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 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.
(3) 
For all property that is not described by § 440-5C(1) or (2), above, of this article: a sum not less than 25% 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.