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Enrolled Senate Bill (S)

DIGEST

Sale of tax sale properties to nonprofits. Permits a county treasurer in a county having a consolidated city to offer for sale a tract or item of real property on the county auditor's tax sale list: (1) that is not used as a person's principal place of residence and receiving a homestead standard deduction for the most recent assessment date;(2) that is unsold after two or more public sales; and (3) for which a set off has not been obtained against the delinquent debt owed on the real property; to an eligible nonprofit entity prior to a regularly scheduled tax Sale of tax sale properties to nonprofits. Permits a county treasurer in a county having a consolidated city to offer for sale a tract or item of real property on the county auditor's tax sale list: (1) that is not used as a person's principal place of residence and receiving a homestead standard deduction for the most recent assessment date;(2) that is unsold after two or more public sales; and (3) for which a set off has not been obtained against the delinquent debt owed on the real property; to an eligible nonprofit entity prior to a regularly scheduled tax sale. Provides that not more than 5% of the real property on the tax sale list may be sold to eligible nonprofit entities. Requires an eligible nonprofit entity to file certain information with the county executive not later than 45 days prior to the tax sale in order to participate in an early sale. Requires, before January 1, 2023, and before each January 1 thereafter, the county executive to provide an annual report to the legislative council concerning the sale of tax sale properties to eligible nonprofit entities. ... View more