2023 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repealed  by local law adopted without referendum.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.