S 7186: Prohibits the sale of tax liens by a tax district in a city with a population of one million or more.

  
  STATE OF NEW YORK ________________________________________________________________________ 7186 2025-2026 Regular Sessions  IN SENATE April 3, 2025 ___________ Introduced by Sen. CLEARE -- read twice and ordered printed, and when printed to be committed to the Committee on Cities 1 AN ACT to amend the real property tax law and the administrative code of the city of New York, in relation to prohibiting the sale of tax liens by a tax district in a city with a population of one million or more The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (a) of subdivision 1 of section 1190 of the real 2 property tax law, as amended by chapter 149 of the laws of 2003, is 3 amended to read as follows: 4 (a) Notwithstanding any general or special law to the contrary, a tax 5 district may enter into a contract to sell some or all of the delinquent 6 tax liens held by it to the state of New York municipal bond bank agency 7 created pursuant to section twenty-four hundred thirty-three of the 8 public authorities law, hereinafter referred to as the "bond bank", or 9 to one or more tax lien entities created by the bond bank pursuant to 10 section twenty-four hundred thirty-five-b of the public authorities law. 11 A tax district may enter into such a contract whether or not it is 12 otherwise subject to the provisions of this article[; provided, however, 13 that any county, city or town that is not subject to the provisions of 14 this article pursuant to subdivision two of section eleven hundred four 15 of this article may continue to enforce the collection of delinquent 16 taxes, including through the sale of tax liens, pursuant to a county 17 charter, city charter, administrative code or special law]. Notwith- 18 standing any provision of law to the contrary, no tax district in a city 19 with a population of one million or more shall sell some or all of the 20 tax liens held by it. 21 § 2. Subdivision b of section 11-319 of the administrative code of the 22 city of New York is amended by adding a new paragraph 15 to read as 23 follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11523-01-5 
 S. 7186 2 1 15. Notwithstanding any provision of law to the contrary, on and after 2 the effective date of this subdivision, no tax lien shall be sold pursu- 3 ant to this chapter. 4 § 3. This act shall take effect on the first of January next succeed- 5 ing the date on which it shall have become a law.