§ 40-05 Exemption from Tax Lien Surcharges.
RCNY § 40-05
(a)Application process.
(1)Submission of request. An owner of a property may request an exemption from a tax lien surcharge pursuant to subdivision (c) and (d) of § 11-332 of the Administrative Code by submitting an application in a paper or electronic format determined by the Department.
(2)Response by the Department. When a request is submitted pursuant to paragraph (1) of this subdivision, an individual designated by the Commissioner will respond to such request no later than 30 calendar days after the date of receipt of such request, by approving the request, denying the request, or instructing such owner to provide additional documentation, if such designated individual determines that additional documentation is necessary to evaluate the request. When such designated individual instructs such owner to provide additional documentation, such additional documentation must be provided no later than 30 days from the date of such instruction and such designated individual will respond to the request no later than 30 calendar days from the date of receipt of the additional documentation. A denial of a request is a final agency determination reviewable pursuant to Article 78 of the New York Civil Practice Law and Rules.
(3)Required documentation and approval. Such designated individual will not approve a request submitted pursuant to this subdivision unless the documentation submitted with the request demonstrates that the owner satisfies the requirements set forth in subdivision (d) of § 11-332 of the Administrative Code. Such designated individual will notify the property owner of such approval in writing. If the request is approved and the tax lien certificate complies with the requirements set forth in paragraph (2) of subdivision (c) of § 11-332 of the Administrative Code, such designated individual will also notify the holder of the tax lien certificate in writing that such holder is not entitled to collect the surcharge described in subdivision (b) of § 11-332 of the Administrative Code.
(b)Household income definition for application of the income threshold. For the purpose of determining eligibility for a surcharge waiver requested pursuant to subdivision (c) of § 11-332 of the Administrative Code, the term “household income” means the combined income of all owners, including both residents and non-residents, and any owner’s spouse who resides at the property. (Added City Record 2/11/2025, eff. 2/11/2025)
