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A07497Introduced in the Assembly

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.

IntroducedAssembly Real Property Taxation

Introduced by Gary Pretlow, District 89

What does this bill do?

Plain-English breakdown

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Official description

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.

Where it stands

referred to real property taxation

January 7, 2026

How did lawmakers vote?

No recorded vote is available for this bill yet.

What do people think?

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Bill history

  1. referred to real property taxation

  2. referred to real property taxation

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