NY Real Prop Tax L § 1113 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 2 - Redemption 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 A local law increasing the redemption period as authorized by this  section  may be amended or repealed by local law adopted without referendum.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.