Town of Mamaroneck, NY
Westchester County
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Table of Contents
Table of Contents
[Adopted 6-19-1996 by L.L. No. 13-1996]
The purpose of this article is to authorize the payment of eligible delinquent taxes in installments of up to 24 months.
As used in this article, the following terms shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
The delinquent taxes, including interest, penalties and other 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 Receiver of Taxes 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 Town Board of the Town of Mamaroneck 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 commence upon the signing of an agreement between the Receiver of Taxes and the eligible owner. The agreement shall be kept on file in the office of the Receiver of Taxes.
A. 
The maximum term of the installment agreement shall be 24 months.
B. 
The payment schedule shall be monthly, bimonthly, quarterly or semiannually.
C. 
The required initial down payment, if any, shall not exceed 25% of the eligible delinquent taxes.
D. 
Eligible properties shall include all properties within the Town of Mamaroneck.
A property owner shall not be eligible to enter into an agreement pursuant to § 1184 of the Real Property Tax Law and 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 § 1184 of the Real Property Tax Law and this article;
B. 
Such person is the owner of another parcel within the Town 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 § 1184 of the Real Property Tax Law and this article;
C. 
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 and this article; or
D. 
Such person defaulted on an agreement executed pursuant to § 1184 of the Real Property Tax Law and this article 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 and this article.
A property owner shall be eligible to enter into an agreement pursuant to § 1184 of the Real Property Tax Law and this article no earlier than 30 days after the expiration of the warrant from the Receiver of Taxes.
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 § 924-a of the Real Property Tax Law. 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 for each month or portion thereof until paid. In addition, if an installment is not paid by the end of the fifteenth calendar day after the payment due date, a late charge of five percent of the overdue payment shall be added.
A. 
The eligible owner 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 town, and which not paid prior to the expiration of the warrant from the Receiver of Taxes; or
(3) 
Default of the eligible owner on another agreement made and executed pursuant to § 1184 of the Real Property Tax Law and this article.
B. 
In the event of a default, the Town shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The Town also shall 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 Town does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the Town shall not be deemed to have waived the right to do so.
A. 
Within 45 days after the expiration of the warrant from the Receiver of Taxes, or as soon thereafter as is practicable, the Receiver of Taxes shall notify, by first class mail, all potential eligible owners of their possible eligibility to make installment payments on such tax delinquencies. The Receiver of Taxes shall add one dollar 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 Receiver of Taxes shall not be required to notify the eligible owner when an installment is due.
The provisions of § 1184 of the Real Property Tax Law and 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.