New York 2025-2026 Regular Session

New York Assembly Bill A09116

Introduced
9/26/25  
Refer
9/26/25  

Caption

Relates to the collection of monies owed for unpaid real property tax liens and water and sewer charges; establishes the homeowner protection fund; prohibits municipalities from conveying tax liens on real property to any private entity, trust, or third-party servicer; repeals certain provisions relating to foreclosure of real property tax liens.

Impact

The bill aims to transform the current framework governing property tax liens by banning any such sales to private trusts or third-party servicers. Municipalities, particularly those in New York City, would no longer be authorized to convey tax liens, and those existing authorities would be revoked. Furthermore, any future attempts to authorize such sales would require a two-thirds majority vote from the state legislature. This approach is expected to ensure that property tax collection is managed more equitably and responsibly, fostering a protective environment for vulnerable homeowners.

Summary

Bill A09116, known as the 'Community Wealth and Homeownership Protection Act', seeks to amend existing real property tax laws to eliminate the sale of property tax liens to private entities. This legislation has been introduced amid concerns over how such sales disproportionately affect low-income, elderly, and minority communities, resulting in loss of homes and the erosion of generational wealth. The bill clearly states the legislative intent to affirm the state's commitment to equitable taxation and community stability by protecting homeowners from these adverse impacts.

Contention

While the intent of A09116 is largely seen as a positive step toward protecting marginalized homeowners, there may be opposition from various stakeholders including municipal governments who rely on the sale of tax liens as a revenue-generating mechanism. Critics of the bill argue that eliminating these sales may limit municipalities' ability to recover unpaid taxes effectively, potentially leading to revenue shortfalls. Thus, there may be a need for an alternative strategy for tax collection that satisfies both the need for municipal revenue and the protection of homeowner rights.

Companion Bills

No companion bills found.

Previously Filed As

NY S1893

Concerns foreclosure of certain tax liens on real property.

NY S1278

Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.

NY A1063

Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.

NY A07494

Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations.

NY S2052

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NY A3485

Revises tax lien foreclosure process to protect equity accrued by property owner in tax lien foreclosure.

NY S08653

Creates a vacant property classification for vacant and blighted properties; allows for cities with a population of one million or more to levy an additional real property tax on vacant and blighted properties with funds raised from such taxes being used to address homelessness.

NY A10641

Allows municipalities to relieve victims of property tax fraud from penalties arising from lack of payment of property taxes.

NY S09958

Allows municipalities to relieve victims of property tax fraud from penalties arising from lack of payment of property taxes.

NY A10933

Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.