N.Y. Suffolk County Tax Act § 49-a: Extension of period to redeem for agricultural property

§ 49-a. Extension of period to redeem for agricultural property. 1.

Definitions. As used in this section:

(a) "Agricultural property" means not less than five acres of land

used in the previous two years for the production for sale of crops,

livestock and livestock products as defined by section three hundred one

of the agriculture and markets law, the income of which is at least five

thousand dollars in each year.

(b) "Eligible owner" means the owner of agricultural property who

occupies and uses such property for agricultural purposes.

2. Notwithstanding sections forty-nine, fifty-one, fifty-two and

fifty-five of this act, the twelve month period to redeem agricultural

property may be extended to a period of thirty-six months pursuant to

the provisions of this section. The owners of agricultural property may

apply to the treasurer on a form prescribed by such officer to have the

period of redemption of such agricultural property which has been sold

for taxes and assessments to extend the twelve month redemption period

prescribed in section forty-nine of this act to thirty-six months from

the date of such sale. If such application is approved by the treasurer,

all references in sections forty-nine, fifty-one, fifty-two and

fifty-five which refer to twelve months shall be deemed to mean

thirty-six months for such agricultural property.

3. Such application shall be made by the owner of such property no

earlier than the date of the tax lien sale nor later than thirty days

prior to twelve months after such date. Failure to make a timely

application shall bar such owner from applying for or being granted an

extension of the redemption period for such delinquent taxes and

assessments. The burden of proof of eligibility for the provisions of

this section shall be on the applicant. The owner shall submit

documentation to the treasurer which the treasurer shall deem to be

relevant and consistent with the provisions of this section to determine

the eligibility of such applicant. Such documentation shall include, but

not be limited to, approval of an agricultural use assessment pursuant

to article twenty-five-AA of the agriculture and markets law or an

income tax statement showing farm income and expenses as defined by the

internal revenue code for the period since the taxes and assessments

became a lien.

4. The treasurer shall notify or cause to be notified, by first class

mail, all potential agricultural property owners of property which is

subject to a tax lien sale or expiration of the twelve month period of

redemption of the provisions of this section. Such notice will be given

in the same manner and no later than fourteen days after personal notice

is provided to the taxpayer pursuant to section one thousand two of the

real property tax law or section fifty-two of this act, whichever is

appropriate.

5. Tax lien; not affected. The provisions of this section shall not

affect the tax lien against the property except in the extension of the

period to redeem such property.