Bill Text: NY S08138 | 2019-2020 | General Assembly | Amended
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: Partisan Bill (Democrat 14-0)
Status: (Enrolled - Dead) 2020-12-30 - DELIVERED TO GOVERNOR [S08138 Detail]
Download: New_York-2019-S08138-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 8138--B IN SENATE March 28, 2020 ___________ Introduced by Sens. MARTINEZ, ADDABBO, CARLUCCI, COMRIE, HOYLMAN, KAVANAGH, KRUEGER, METZGER, SEPULVEDA -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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district may adopt a 15 single resolution, providing that thereafter and until such local law or 16 resolution is repealed, such taxing jurisdiction shall defer the sched- 17 uled payment or installments of taxes and special ad valorem levies due 18 during the state disaster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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD16098-08-0S. 8138--B 2 1 payment due date that extends beyond one hundred twenty days past the 2 original due date of such taxes; and provided further, that any liabil- 3 ity which would normally accrue against a county under section nine 4 hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty 5 of the real property tax law, or any other general or special law, or 6 any local law, ordinance, resolution, or city or county charter, shall 7 be waived insofar as such liability is created by such taxing jurisdic- 8 tion's decision to defer taxes or special ad valorem levies under this 9 section. 10 2. Notwithstanding any other provision of law to the contrary, appli- 11 cable to all real property for the state disaster emergency, and after a 12 public hearing, the legislative body of any village, town, city, or 13 county may adopt a single local law, or a school district may adopt a 14 single resolution, providing that tax payments or special ad valorem 15 levies normally due to such taxing jurisdiction may be separated into as 16 many installment payments as are necessary to provide financial relief 17 to taxpayers in such jurisdiction; provided however, that such local law 18 or resolution shall set dates certain for such payments, and shall not 19 impose any additional obligation on taxpayers for not paying any portion 20 of taxes earlier than would normally be due under the taxing jurisdic- 21 tion's normal schedule; and provided further, that no taxing jurisdic- 22 tion may separate the tax collection dates of another taxing jurisdic- 23 tion without such taxing jurisdiction's authorization via passage of a 24 local law; and provided further, that the final payment of such payment 25 schedule must be no later than one hundred twenty days after the 26 original tax payment due date; and provided further, that any liability 27 which would normally accrue against a county under section nine hundred 28 thirty-six, nine hundred seventy-six, or thirteen hundred thirty of the 29 real property tax law, or any other general or special law, or any local 30 law, ordinance, resolution, or city or county charter, shall be waived 31 insofar as such liability is created by such taxing jurisdiction's deci- 32 sion to defer taxes under this section. 33 § 2. This act shall take effect immediately.
