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A 7497

New York Assembly bill in Session 2025-2026.

Status: in_committee. Latest action: January 7, 2026.

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend money to the taxpayer and pay the taxing jurisdiction; repealer.

Bill ID NY-2025-2026-A-7497
Session 2025-2026
Status in_committee
Committee Real Property Taxation
Assembly in_committee 2026-01-07
Summary

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.

Sponsor
J. Gary Pretlow
Official Source Back to Bills
Actions Timeline
Date Event Detail
2025-03-28 Introduced Bill introduced
2026-01-07 Status in_committee
2026-01-07 Latest Action In Assembly Committee
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