NY Real Prop Tax L § 1111 (2021)
2021 New York Laws RPT - Real Property Tax Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes Title 2 - Redemption 1111 - Redemption of Residential or Farm Property in Certain Tax Districts.

§  1111.  Redemption  of  residential  or farm property in certain tax districts. 1. For purpose of this article:  (a) "Farm property" means property which primarily  consists  of  land used in agricultural production, as defined in article twenty-five-AA of the  agriculture  and  markets  law. A parcel shall be deemed to be farm property for purposes of this article if the applicable tax  roll  shows that  (i)  the  parcel is exempt from taxation pursuant to section three hundred five or three hundred six of the agriculture and markets law, or pursuant to section four hundred eighty-three of this chapter,  or  (ii) the  assessor  has assigned to the parcel a property classification code in the agricultural category.  (b) "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 the 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.  (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 or  farm  property,  or  both,  to three  or  four  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  A  local  law increasing the redemption period as authorized  by  this  section  may  be  amended  or repealed  by local law adopted without referendum.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 as residential or  farm property  for  purposes  of  this  article,  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 or farm property, and the enforcing officer determines  that a  parcel  on the list is residential or farm property, the parcel shall be accorded the redemption period  applicable  to  residential  or  farm property,   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  or  farm  properties,  and the enforcing officer determines that a parcel affected by the petition is residential or farm  property, 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 submission shall not be considered an answer to the foreclosure petition unless interposed as an answer in the manner provided by this article, and (ii) if no  answer  is  interposed,  and the enforcing officer does not withdraw the parcel from foreclosure, a judgment in foreclosure may be taken by default as provided by section eleven hundred thirty-six of this article.  (c)  No  such  submission  may be accepted after the expiration of the redemption period applicable to property which  is  not  residential  or farm property.   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  or  farm  property 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 or farm property, and it is  not  demonstrated  in the  manner  provided  by this section that the parcel is residential or farm property, the parcel shall be presumed not  to  be  residential  or farm property for purposes of this article.