Int. No. 1084
By Council Members Hudson, Williams and Narcisse
A Local Law to amend the administrative code of the city of New York, in relation to automatic enrollment in city-created property tax payment plans
Be it enacted by the Council as follows:
Section 1. Chapter 1 of title 11 of the administrative code of the city of New York is amended by adding a new section 11-145 to read as follows:
§ 11-145 Automatic enrollment in city-created property tax payment plans. a. Definitions. As used in this section, the following terms have the following meanings:
City-created property tax payment plan. The term “city-created property tax payment plan” means any program created by the city and administered by the commissioner for the payment of real property taxes on a residential property in scheduled installments over time instead of a lump sum.
Commissioner. The term “commissioner” means the commissioner of finance.
Designated citywide languages. The term “designated citywide languages” has the same meaning as set forth in section 23-1101.
Eligible individual. The term “eligible individual” means any individual who meets the eligibility criteria for a city-created property tax payment plan as determined by the commissioner.
b. Establishment of automatic enrollment system. 1. The commissioner shall establish and maintain a system to provide automatic enrollment in city-created property tax payment plans for eligible individuals, without such individuals having to initiate enrollment.
2. Through such system, the commissioner shall automatically enroll an eligible individual in the city-created property tax payment plan that requires the eligible individual to pay the lowest total amount.
3. The commissioner shall use the most up-to-date records, including at minimum the most recently available tax records, to identify eligible individuals in connection with such system.
4. When providing automatic enrollment through such system, the commissioner shall require authorization or additional information from, or other action on the part of, an eligible individual if such authorization, information, or action is required as a term of an applicable city-created tax payment plan.
c. Notice. The commissioner shall provide an individualized written notice to each eligible individual of automatic enrollment through the system required under subdivision b of this section at least 60 days before a first payment under the applicable city-created property tax payment plan would be due. Such notice shall include:
1. A description of the city-created property tax payment plans for which such individual is eligible;
2. The total cost associated with participation in each of the city-created property tax payment plans for which such individual is eligible;
3. For each city created property tax payment plan for which such individual is eligible, the total interest to be paid compared to the cost of paying the lump sum owed;
4. The type of city-created property tax payment plan in which such individual is enrolled through such system;
5. How to utilize the opt-out mechanism required under subdivision d of this section; and
6. Where applicable, the steps necessary to complete automatic enrollment.
d. Opt-out mechanism. The commissioner shall provide an opt-out mechanism through the system required under subdivision b of this section, allowing eligible individuals to decline automatic enrollment through such system. The commissioner shall:
1. Provide such opt-out mechanism at the time the commissioner provides the notice required under subdivision c of this section; and
2. Provide such opt-out mechanism in plain and simple language and in an accessible and conspicuous manner.
e. Accessibility. The commissioner shall make the system required under subdivision b of this section, including the notice required under subdivision c of this section and the opt-out mechanism required under subdivision d of this section, available in the designated citywide languages.
f. Rules. The commissioner shall promulgate rules necessary for the implementation of this section.
§ 2. This local law takes effect 120 days after it becomes law.
CMB
LS #7955
8/25/2026 11:43 AM