[Adopted 6-19-1996 by L.L. No. 13-1996]
[Amended 9-9-2020 by L.L. No. 7-2020]
The purpose of this article is to authorize
the payment of eligible delinquent taxes in installments of up to
36 months.
As used in this article, the following terms
shall have the meanings indicated:
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.
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 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 36 months.
[Amended 9-9-2020 by L.L. No. 7-2020]
B.
The payment schedule shall be monthly, bimonthly,
quarterly or semiannually.
C.
The required initial down payment shall be 15% of
the eligible delinquent taxes; however, at the eligible owner's option,
the initial down payment can be any percentage between 16% and 100%.
[Amended 9-9-2020 by L.L. No. 7-2020]
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.
