Bill Text: NY A10252 | 2019-2020 | General Assembly | Amended

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Bill Title: Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.

Spectrum: Strong Partisan Bill (Democrat 13-1)

Status: (Enrolled - Dead) 2020-12-30 - DELIVERED TO GOVERNOR [A10252 Detail]

Download: New_York-2019-A10252-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                        10252--A

                   IN ASSEMBLY

                                      April 8, 2020
                                       ___________

        Introduced  by M. of A. STERN -- read once and referred to the Committee
          on Real Property  Taxation  --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT to amend the real property tax law, in relation to special defer-
          ments and installment payments during the COVID-19 state of emergency

          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  arti-
     2  cle 19-A to read as follows:
     3                                ARTICLE 19-A
     4                 SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS
     5                   DURING THE COVID-19 STATE OF EMERGENCY
     6  Section 1910. Special  deferments  and  installment  payments during the
     7                  COVID-19 state of emergency.
     8    § 1910. Special deferments and installment payments during the  COVID-
     9  19  state of emergency. 1. Notwithstanding any other provision of law to
    10  the contrary, applicable to all real property for the  duration  of  the
    11  state disaster emergency declared pursuant to Executive Order Number 202
    12  of two thousand twenty (hereinafter the "state disaster emergency"), and
    13  after  a public hearing, the legislative body of any village, town, city
    14  or county may adopt a single local law, or a school district may adopt a
    15  single resolution, providing that thereafter and until such local law or
    16  resolution is repealed, such taxing jurisdiction shall defer the  sched-
    17  uled  payment or installments of taxes and special ad valorem levies due
    18  during the state disaster emergency until such date  certain  that  such
    19  local  law  or  resolution  shall specify; and provided further, that no
    20  taxing jurisdiction shall defer the scheduled payments of such taxes  of
    21  another  taxing  jurisdiction  without  such other taxing jurisdiction's
    22  authorization via passage of a local law; and provided further, that  no
    23  such  local  law  or  resolution  shall  provide  a deferment of any tax
    24  payment due date that extends beyond one hundred twenty  days  past  the
    25  original  due date of such taxes; and provided further, that any liabil-
    26  ity which would normally accrue against  a  county  under  section  nine
    27  hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16098-09-0
        A. 10252--A                         2

     1  of  the  real  property tax law, or any other general or special law, or
     2  any local law, ordinance, resolution, or city or county  charter,  shall
     3  be  waived insofar as such liability is created by such taxing jurisdic-
     4  tion's  decision  to defer taxes or special ad valorem levies under this
     5  section.
     6    2. Notwithstanding any other provision of law to the contrary,  appli-
     7  cable to all real property for the state disaster emergency, and after a
     8  public  hearing,  the  legislative  body  of any village, town, city, or
     9  county may adopt a single local law, or a school district  may  adopt  a
    10  single  resolution,  providing  that  tax payments or special ad valorem
    11  levies normally due to such taxing jurisdiction may be separated into as
    12  many installment payments as are necessary to provide  financial  relief
    13  to taxpayers in such jurisdiction; provided however, that such local law
    14  or  resolution  shall set dates certain for such payments, and shall not
    15  impose any additional obligation on taxpayers for not paying any portion
    16  of taxes earlier than would normally be due under the  taxing  jurisdic-
    17  tion's  normal  schedule; and provided further, that no taxing jurisdic-
    18  tion may separate the tax collection dates of another  taxing  jurisdic-
    19  tion  without  such taxing jurisdiction's authorization via passage of a
    20  local law; and provided further, that the final payment of such  payment
    21  schedule  must  be  no  later  than  one  hundred  twenty days after the
    22  original tax payment due date; and provided further, that any  liability
    23  which  would normally accrue against a county under section nine hundred
    24  thirty-six, nine hundred seventy-six, or thirteen hundred thirty of  the
    25  real property tax law, or any other general or special law, or any local
    26  law,  ordinance,  resolution, or city or county charter, shall be waived
    27  insofar as such liability is created by such taxing jurisdiction's deci-
    28  sion to defer taxes under this section.
    29    § 2. This act shall take effect immediately.