Assembly bill · A7497 (2025-26)
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…
New York State Assembly
Sponsor: J. Gary Pretlow (Assembly Member, District 89, Democratic)
Official titleShow
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
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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 19, 2026. About our data
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.
Summary from NY Open Legislation. How we handle summaries
Amends the Real Property Tax Law.
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Real Property Taxation · New York State Assembly
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Full history
- Jan 7, 2026
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
- Mar 28, 2025
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
Read the record
- Read on NY Senate (opens in a new tab) The official record on nysenate.gov.