Bill Text: NY S02523 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to the extension for payment of real property taxes by furloughed or designated non-pay federal employees; requires documentation; relates to the repayment of extensions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-02-01 - SIGNED CHAP.10 [S02523 Detail]
Download: New_York-2019-S02523-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2523 2019-2020 Regular Sessions IN SENATE January 25, 2019 ___________ Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law, in relation to the extension for payment of real property taxes by furloughed or designated non-pay federal employees The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 925-e of the real property tax law, as added by a 2 chapter of the laws of 2019, amending the real property tax law relating 3 to providing a temporary extension for payment of real property taxes 4 owed by a person who has been either a furloughed or designated non-pay 5 federal employee due to a period of a lapse in discretionary appropri- 6 ations by the federal government, or by the spouse or domestic partner 7 of such person, as proposed in legislative bills numbers S. 1675 and A. 8 881, is amended to read as follows: 9 § 925-e. Furloughed or non-pay federal workers; temporary extension. 10 1. (a) Notwithstanding any other provision of law which relates to the 11 collection of real property tax owed to a municipal corporation or to 12 the imposition of penalties or interest therefor for a late payment owed 13 by a person who has been either a furloughed or designated non-pay 14 federal employee due to a period of a lapse in discretionary appropri- 15 ations by the federal government, or by the spouse or domestic partner 16 of such person, for real property of a person so furloughed or desig- 17 nated non-pay, any deadline with respect to the payment of such real 18 property tax shall be extended for a period of ninety days after the end 19 of such lapse in discretionary appropriations by the federal government 20 if [such] the municipal corporation that employs the collecting officer 21 has passed a local resolution authorizing such extension. 22 (b) A municipal corporation that authorizes such an extension shall 23 require documentation by a person requesting an extension demonstrating 24 that they have been furloughed or designated non-pay as a result of a EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08989-01-9S. 2523 2 1 period of a lapse in discretionary appropriations by the federal govern- 2 ment. Such documentation shall be submitted to the collecting officer no 3 later than the thirtieth day following the last day for paying such 4 taxes without incurring interest or penalty, as determined without 5 regard to the provisions of this section. 6 (c) An extension that has been authorized pursuant to this section 7 shall apply to all taxes that are payable to the collecting officer 8 without interest or penalty from the date on which such lapse in discre- 9 tionary appropriations by the federal government began until the date on 10 which such lapse shall end, including installment payments that are due 11 during that period. Such extension shall apply not just to the taxes of 12 the municipal corporation that adopted the resolution, but also to the 13 taxes of any other municipal corporation or corporations that are paya- 14 ble to the collecting officer, as well as to any special ad valorem 15 levies and special assessments that are payable to the collecting offi- 16 cer. 17 2. Where an extension has been granted pursuant to this section, and 18 such taxes are not paid by the ninetieth day after the end of such lapse 19 in discretionary appropriations by the federal government, those taxes 20 shall be subject to interest and penalties as provided by section nine 21 hundred twenty-four of this chapter which shall accrue beginning on the 22 first day after the end of such extension until paid. 23 3. If, at the time the collecting officer's warrant expires, exten- 24 sions granted pursuant to this section are in effect, the following 25 provisions shall apply: 26 (a) When making his or her return of unpaid delinquent taxes to the 27 county pursuant to section nine hundred thirty-six of this title, the 28 collecting officer shall separately list the unpaid taxes attributable 29 to those persons who have been granted tax payment extensions pursuant 30 to this section. Those taxes shall thereafter be payable to the county 31 treasurer as provided by section nine hundred forty-two of this title, 32 but without interest or penalty as long as they are paid on or before 33 the last day of the extension period. 34 (b) When discharging his or her responsibilities under subdivision two 35 of section nine hundred four of this title, the collecting officer's 36 warrant shall be deemed amended so that the amount to be paid to the 37 town supervisor pursuant to such subdivision shall be reduced by the 38 total amount of unpaid taxes attributable to those persons who have been 39 granted tax payment extensions pursuant to this section. 40 (c) No later than ten days after the last day of the extension period, 41 the county treasurer shall pay over to the town collecting officer the 42 total amount of unpaid taxes attributable to persons who were granted 43 tax payment extensions pursuant to this section. 44 § 2. This act shall take effect on the same date and in the same 45 manner as a chapter of the laws of 2019 amending the real property tax 46 law relating to providing a temporary extension for payment of real 47 property taxes owed by a person who has been either a furloughed or 48 designated non-pay federal employee due to a period of a lapse in 49 discretionary appropriations by the federal government, or by the spouse 50 or domestic partner of such person, as proposed in legislative bills 51 numbers S. 1675 and A. 881, takes effect.
