STATE OF NEW YORK
        ________________________________________________________________________
                                           881
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 12, 2019
                                       ___________
        Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the real property tax law, in relation  to  providing  a
          temporary  extension  for  payment  of  real  property taxes owed by a
          person who has been either a furloughed or designated non-pay  federal
          employee due to a period of a lapse in discretionary appropriations by
          the  federal  government, or by the spouse or domestic partner of such
          person; and to provide for the repeal  of  such  provisions  upon  the
          expiration thereof
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The real property tax  law  is  amended  by  adding  a  new
     2  section 925-e to read as follows:
     3    §  925-e.  Furloughed or non-pay federal workers; temporary extension.
     4  Notwithstanding  any  other  provision  of  law  which  relates  to  the
     5  collection  of  real  property tax owed to a municipal corporation or to
     6  the imposition of penalties or interest therefor for a late payment owed
     7  by a person who has been  either  a  furloughed  or  designated  non-pay
     8  federal  employee  due to a period of a lapse in discretionary appropri-
     9  ations by the federal government, or by the spouse or  domestic  partner
    10  of  such  person,  for real property of a person so furloughed or desig-
    11  nated non-pay, any deadline with respect to the  payment  of  such  real
    12  property tax shall be extended for a period of ninety days after the end
    13  of  such lapse in discretionary appropriations by the federal government
    14  if such municipal corporation has passed a local resolution  authorizing
    15  such  extension.  A municipal corporation shall require documentation by
    16  a person requesting an  extension  demonstrating  that  they  have  been
    17  furloughed  or  designated non-pay as a result of a period of a lapse in
    18  discretionary appropriations by the federal government.
    19    § 2. This act shall take effect immediately and shall  expire  and  be
    20  deem repealed on June 1, 2020.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07574-02-9