N.Y. Real Property Tax Law § 1113: Redemption of residential property for certain persons deployed by the military in certain tax districts

§ 1113. Redemption of residential property for certain persons

deployed by the military in certain tax districts. 1. For the purposes

of this section:

(a) "Residential property" means property which is improved by a one,

two, or three family structure used exclusively for residential purposes

other than property subject to the assessment limitations of section

five hundred eighty-one of this chapter and article nine-B of the real

property law. A parcel shall be deemed to be residential property for

purposes of this article if applicable tax roll shows that (i) the

assessor has assigned to the parcel a property classification code in

the residential category, or (ii) the parcel has been included in the

homestead class in an approved assessing unit, or in class one in a

special assessing unit.

(b) "Certain persons deployed by the military" means a male or female

who was ordered to active military duty, other than training, in the

United States armed forces including the reserve components of the armed

forces of the United States and the activation lasted for at least six

contiguous months, or the owner was killed in action during such

activation.

(c) "Property classification codes" means the property classification

system prescribed by the commissioner pursuant to section five hundred

two of this chapter and the rules adopted thereunder.

2. A tax district may adopt a local law without referendum increasing

the redemption period for residential property for certain persons

deployed by the military to four or five years after lien date. A local

law increasing the redemption period as authorized by this section may

be amended or repealed by local law adopted without referendum. Any such

amendment or repeal shall not apply to taxes that shall have become

liens while the former local law shall have been effective. A copy of

any local law adopted pursuant to this section shall be filed with the

commissioner for informational purposes within thirty days after the

enactment thereof.

3. When determining whether a parcel qualifies for residential

property for certain persons deployed by the military for the purposes

of this section, the enforcing officer shall consider the information

appearing on the applicable tax roll. The enforcing officer shall also

consider any relevant information submitted to him or her by the

assessor, by the owner, or by any other person with an interest in a

parcel, subject to the following:

(a) If the submission is made after the enforcing officer has filed a

list of delinquent taxes pursuant to section eleven hundred twenty-two

of this article that pertains specifically to property other than

residential property for certain persons deployed by the military, and

the enforcing officer determines that a parcel on the list is

residential property for certain persons deployed by the military, the

parcel shall be accorded the redemption period applicable to the

residential property for certain persons deployed by the military,

notwithstanding the fact that it appears on the list pertaining to other

property.

(b) If the submission is made after the enforcing officer has filed a

petition of foreclosure pursuant to section eleven hundred twenty-three

of this article that pertains specifically to properties other than

residential property for certain persons deployed by the military, and

the enforcing officer determines that a parcel affected by the petition

is residential property for certain persons deployed by the military,

the enforcing officer shall withdraw the parcel from foreclosure in the

manner provided by section eleven hundred thirty-eight of this article.

Provided, however, that (i) the submissions shall not be considered an

answer to the foreclosure petition unless interposed as an answer

interposed, and the enforcing officer does not withdraw the parcel from

foreclosure may be taken by default as provided by section eleven

hundred thirty-six of this article.

(c) No such submission may be acceptable after the expiration of the

redemption period applicable to property which is not residential

property for certain persons deployed by the military.

4. In lieu of submitting information to the enforcing officer as

provided by this section, or in addition thereto, a respondent may raise

the issue in an answer interposed pursuant to this article. If the court

determines that the parcel qualifies as residential property for certain

persons deployed by the military and as such, is not yet subject to

foreclosure, the enforcing officer shall withdraw the parcel from

foreclosure in the manner provided by section eleven hundred

thirty-eight of this article.

5. If the information appearing on the tax roll does not qualify a

parcel as residential property for certain persons deployed by the

military, and it is not demonstrated in the manner provided by this

section that the parcel is residential property for certain persons

deployed by the military, the parcel shall be presumed not to be

residential property for certain persons deployed by the military for

purposes of this article.