Bill Text: NY S08138 | 2019-2020 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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: Partisan Bill (Democrat 14-0)

Status: (Enrolled - Dead) 2020-12-30 - DELIVERED TO GOVERNOR [S08138 Detail]

Download: New_York-2019-S08138-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8138--A

                    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

        AN ACT to amend the real property tax law, in relation to special defer-
          ments,  reductions, 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, REDUCTIONS AND INSTALLMENT PAYMENTS
     5                   DURING THE COVID-19 STATE OF EMERGENCY
     6  Section  1910.  Special deferments, reductions, and installment payments
     7  during the COVID-19 state of emergency.
     8    § 1910.  Special  deferments,  reductions,  and  installment  payments
     9  during  the  COVID-19  state  of emergency. 1. Notwithstanding any other
    10  provision of law to the contrary, applicable to all  real  property  for
    11  the  period  beginning March seventh, two thousand twenty, and ending on
    12  the date on which none of the  restrictions  constituting  New  York  On
    13  PAUSE,  as  defined  by Executive Order 202.31, continue to apply in the
    14  county where such real property is located, and after a public  hearing,
    15  the  legislative  body  of any village, town, city or county may adopt a
    16  local law, or a school district may adopt a resolution,  providing  that
    17  thereafter  and  until  such  local  law or resolution is repealed, such
    18  taxing jurisdiction shall defer the scheduled payment or installments of
    19  taxes and special ad valorem levies due during New York On  PAUSE  until
    20  such  date  certain  that  such local law or resolution shall specify or
    21  that such taxing jurisdiction  shall  reduce  the  amount  of  scheduled
    22  payments  or  installments  of  taxes  and special ad valorem levies due
    23  during New York On PAUSE by such amount as such local law or  resolution
    24  shall specify; provided however, that any liability which would normally

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16098-02-0
        S. 8138--A                          2

     1  accrue  against  a  county  under  section nine hundred thirty-six, nine
     2  hundred seventy-six, or thirteen hundred thirty of the real property tax
     3  law, shall be waived insofar as such liability is created by such taxing
     4  jurisdiction's  decision  to defer or reduce taxes or special ad valorem
     5  levies under this section.
     6    2. Notwithstanding any other provision of law to the contrary,  appli-
     7  cable  to  all real property for the period beginning March seventh, two
     8  thousand  twenty,  and  ending  on  the  date  on  which  none  of   the
     9  restrictions  constituting  New  York  On PAUSE, as defined by Executive
    10  Order 202.31, continue to apply in the county where the real property is
    11  located, and after  a  public  hearing,  the  legislative  body  of  any
    12  village,  town,  city,  or  county  may  adopt  a local law, or a school
    13  district may adopt a resolution, providing that tax payments or  special
    14  ad  valorem levies normally due to such taxing jurisdiction may be sepa-
    15  rated into as many installment payments  as  are  necessary  to  provide
    16  financial  relief  to  taxpayers in such jurisdiction; provided however,
    17  that such local law or resolution  shall  set  dates  certain  for  such
    18  payments,  and  shall  not impose any additional obligation on taxpayers
    19  for not paying any portion of taxes earlier than would normally  be  due
    20  under  the  taxing jurisdiction's normal schedule; and provided further,
    21  that any liability which would normally accrue against  a  county  under
    22  section  nine  hundred thirty-six, nine hundred seventy-six, or thirteen
    23  hundred thirty of the real property tax law, shall be waived insofar  as
    24  such  liability  is  created  by  such taxing jurisdiction's decision to
    25  defer taxes under this section.
    26    § 2. This act shall take effect immediately.