Int. No. 1038
By Council Member Hankerson
A Local Law to amend the administrative code of the city of New York, in relation to the enforcement of tax liens on community infrastructure properties
Be it enacted by the Council as follows:
Section 1. Chapter 4 of title 11 of the administrative code of the city of New York is amended by adding a new section 11-412.7 to read as follows:
§ 11-412.7 Tax lien enforcement for community infrastructure properties. a. Definitions. For purposes of this section, the following terms have the following meanings:
Commissioner. The term “commissioner” means the commissioner of finance.
Community infrastructure property. The term “community infrastructure property” means a property owned by a limited-profit housing company, a limited dividend housing company, a redevelopment company, a housing development fund company, a not-for-profit corporation, or any other owner as determined by rule of the commissioner of finance, that provides energy, heat, water, sanitation, childcare, elder care, or other essential services as defined by rule of the commissioner of finance, to at least 100 households.
Department. The term “department” means the department of finance.
b. Notwithstanding any inconsistent provision of this title, no tax lien on a community infrastructure property shall be sold.
c. The commissioner shall establish a program for the enforcement of tax liens on community infrastructure properties. Such program shall contain the following components:
1. Notwithstanding any inconsistent provision of this title and subject to rules promulgated by the department, the offering of agreements to such properties for the payment in installments of any delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other municipal charges that are made a lien on such property;
2. The provision of counseling services, either directly or through referrals to providers of such services, including financial counseling, debt counseling, support services, and any other services as the commissioner and the commissioner of environmental protection determines would be appropriate to assist owners of community infrastructure properties in resolving unpaid property taxes, water and sewer charges, or the amount of any other lien that contributes to the sum of the tax lien or tax liens on such property;
3. The provision of referrals to the department of housing preservation and development, the New York state energy research and development authority, and any other relevant agency of government for the purpose of obtaining financial or other assistance to meet obligations in connection with owning and operating community infrastructure properties;
4. Education and outreach to owners and operators of community infrastructure properties about the program required by this section; and
5. Any additional component the commissioner deems appropriate for purposes of promoting the resolution of tax liens on community infrastructure properties.
d. The commissioner shall collaborate with the commissioner of environmental protection as necessary to operate the program required by this section.
e. Annually, no later than September 30, the commissioner shall submit a report to the council on the program required by this section. Such report shall include, but need not be limited to, the following information for the prior fiscal year:
1. The number of community infrastructure properties with delinquent real property taxes, assessments, sewer rents, sewer surcharges, water rents, or any other municipal charges that are made a tax lien on such property, and for each such property;
(a) Whether the owner of such property entered into an agreement for the payment in installments of such debt and the amount thereof;
(b) Whether, in the absence of such agreement, the department has pursued an alternative enforcement mechanism, including but not limited to the foreclosure of a tax lien by action in rem, and if so, the enforcement mechanism, the amount of outstanding debt made a tax lien on such property, and the status or outcome of such enforcement; and
2. A summary description of the department’s implementation of such program and any recommendations in relation to the provision of additional assistance to owners of community infrastructure properties in connection with resolving unpaid property taxes, water and sewer charges, or any other municipal charges that may contribute to the sum of a tax lien or tax liens on such property.
f. The commissioner shall promulgate rules to carry out the provisions of this section.
§ 2. This local law takes effect immediately.
LS #21709
3/24/26