[Adopted 12-4-2000 by L.L. No. 21-2000; amended in its entirety 3-16-2015 by L.L. No. 2-2015]
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 City Administrator of the City of Beacon, the enforcing
officer of the City of Beacon, is authorized to enter into an installment
agreement providing for the payment of eligible delinquent taxes in
installments with property owners. 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 enforcing officer of the City of Beacon and the eligible owner.
The agreement shall be kept on file in the office of the enforcing
officer.
The term of the installment agreement shall be 24 months; the
payment schedule shall be monthly; the required initial down payment
shall be 10% of the eligible delinquent taxes; and eligible properties
shall include all properties within the City of Beacon.
A property owner or part 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 in
whole or in part 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 or part 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; or
C.
Such person was the owner or part 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 this article.
A property owner shall be eligible to enter into an agreement
pursuant to this article no earlier than 30 days after the delivery
of the return of unpaid taxes to the enforcing officer.
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
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 that amount as determined pursuant to the 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 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 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
which is levied subsequent to the signing of the agreement by the
tax district, and which is not paid prior to the receipt of the return
of the unpaid taxes by the enforcing officer; or
(3)
Default of the eligible owner on another agreement made and executed
pursuant to this article.
B.
In the event of a default, the tax district shall have the right
to require the entire unpaid balance, with interest and late charges,
to be paid in full. The tax district shall also have the right to
enforce the collection of the delinquent tax lien pursuant to the
applicable sections of law, special tax act, charter or local law.
C.
Where an eligible owner is in default and the tax district does not
either require the eligible owner to pay in full the balance of the
delinquent taxes or elect to institute foreclosure proceedings, the
tax district shall not be deemed to have waived the right to do so.
A.
Within 45 days after receiving the return of unpaid taxes from the
collecting officer, or as soon thereafter as is practicable, the enforcing
officer shall notify, by first class mail, all potential eligible
owners of their possible eligibility to make installment payments
on such tax delinquencies. The enforcing officer shall add $1 to the
amount of the tax lien for such mailing.
B.
The failure to mail any such notice, or the failure of the addressee
to receive the same, shall not in any way affect the validity of taxes
or interest prescribed by law with respect thereto.
C.
The enforcing officer shall not be required to notify the eligible
owner when an installment 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
that such installment payments are not in default.
Pursuant to § 1102, Subdivision 1(e) of the Real Property
Tax Law and commencing with taxes becoming a lien in 1996, a fee as
set forth on the City of Beacon fee schedule for the reasonable and
necessary costs of title searches required or authorized to satisfy
the notice requirements of the Real Property Tax Law is hereby charged.
