{"data":{"id":"us-ny/n.y.-real-property-tax-law-1140","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 1140","heading":"Parcels affected by bankruptcy proceedings","body":"§ 1140. Parcels affected by bankruptcy proceedings. 1. Stay of\nenforcement proceeding. The commencement of a bankruptcy proceeding\npursuant to the bankruptcy code of 1978 (title eleven of the United\nStates code) shall stay a proceeding to enforce a delinquent tax lien,\nto the extent required by the bankruptcy code.\n  2. Notice to enforcing officer. Whenever an officer or employee of a\nmunicipal corporation receives an official notification of the\ncommencement of a bankruptcy proceeding affecting real property therein,\nsuch officer or employee shall forthwith forward the same, or a copy\nthereof, to the enforcing officer of the tax district which enforces\ntaxes on behalf of such municipal corporation.\n  3. Partial payments. Notwithstanding any law otherwise precluding the\nacceptance of partial payments of taxes, a partial payment may be\naccepted in relation to property which is the subject of a bankruptcy\nproceeding, provided that the payment is accompanied by satisfactory\nproof of the bankruptcy proceeding, such as a copy of an order or plan\nissued thereunder.\n  4. Cancellation and chargebacks.  A tax district shall direct the\ncancellation of a delinquent tax lien to the extent such lien has been\nrendered permanently unenforceable as the result of a bankruptcy\nproceeding. The tax district shall not be required to credit or\notherwise guarantee to any municipal corporation a delinquent tax\nagainst a parcel to the extent the lien thereon has been cancelled\npursuant to this section. If such a credit or guarantee shall have been\ngiven before the cancellation of the lien, the tax district shall be\nentitled to charge back to each municipal corporation a proportionate\nshare of the cancelled lien.","path":["Real Property Tax Law","Article 11. Procedures For Enforcement of Collection of Delinquent Taxes","Title 3. Foreclosure of Tax Lien By Proceeding In Rem"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/1140","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"25591cc32f7ed4c6daca092dfa416bce1f02705d1272d849bc77d8b52589515e","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-1138","next":"us-ny/n.y.-real-property-tax-law-1142"},"notice":"GroundRules: Original legal text. Not legal advice."}