N.Y. Real Property Tax Law Section 1142
Homeowner bill of rights

Any owner of a residential property, as defined in § 1111 (Redemption of residential or farm property in certain tax districts)section eleven hundred eleven of this article, who occupies such property as their primary residence, shall have the following rights:

1.

Notwithstanding any other general, special, or local law, local tax act, code, rule, regulation, or charter provision to the contrary, to not have exemptions removed or waived for nonpayment of property taxes, except to the extent otherwise provided in Tax Law § 171-W (State support for the local enforcement of past-due property taxes)section one hundred seventy-one-w of the tax law and any other general law that explicitly authorizes the removal of an exemption due to the nonpayment of taxes;

2.

To be informed of the amount of tax due, the number of tax years for which the parcel has been in arrears, the date on which the redemption period ends, the accepted forms of payment, the location where payments shall be made, and the contact information for the responsible taxing authority, provided that a claim by an owner that they were not so informed shall not constitute a valid defense to a foreclosure proceeding;

3.

To receive homeowner warning notices pursuant to § 1144 (Homeowner warning notices)section eleven hundred forty-four of this title;

4.

In the event that their primary residence is foreclosed upon, to receive a share of any surplus resulting from the sale of the property in the manner provided by law;

5.

To be charged interest at a rate no higher than the maximum allowable statutory interest rate for unpaid property taxes;

6.

To enter into installment plans or repayment plans for purposes of paying delinquent taxes where locally authorized;

7.

For owners who are senior citizens who are receiving a senior citizens exemption, an enhanced STAR exemption or an enhanced STAR credit, to receive a grace period of five business days to pay their taxes without interest in a local government that has opted to grant such an extension to such persons;

8.

In the event that their primary residence is foreclosed upon, to have all debts related to delinquent taxes owed on such primary residence extinguished upon the foreclosure, except when they have reacquired title pursuant to subdivision four of § 1136 (Final judgment)section eleven hundred thirty-six of this article; provided, however, that nothing contained herein shall be construed to preclude a tax district from bringing an action against a former owner to recover reasonable costs incurred in acting pursuant to law to remove, abate or mitigate unsafe conditions and/or nuisances that were present on the property at the time of foreclosure, including but not limited to the demolition of unsafe structures and the elimination of fire and health hazards where warranted.

Source: Section 1142 — Homeowner bill of rights, https://www.­nysenate.­gov/legislation/laws/RPT/1142 (updated Apr. 26, 2024; accessed Oct. 26, 2024).

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Accessed:
Oct. 26, 2024

Last modified:
Apr. 26, 2024

§ 1142’s source at nysenate​.gov

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