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

§ 1142. Homeowner bill of rights. Any owner of a residential property,

as defined in 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 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 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 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.