2023 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be amended or repealed by local law adopted without referendum.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.