Bill Text: NY A01548 | 2017-2018 | General Assembly | Introduced

---

Bill Title: Allows counties to enact local option for waiving the 5% penalty that is assessed to homeowners when their school taxes are delinquent.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2018-01-03 - referred to real property taxation [A01548 Detail]

Download: New_York-2017-A01548-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          1548
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 12, 2017
                                       ___________
        Introduced  by  M.  of A. ZEBROWSKI, JAFFEE -- read once and referred to
          the Committee on Real Property Taxation
        AN ACT to amend the real property tax law, in relation to allowing coun-
          ties to waive certain penalties for homeowners who  are  eligible  for
          the enhanced STAR program
          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 1331 to read as follows:
     3    §  1331. Counties; waive certain penalties. Notwithstanding any of the
     4  provisions of this chapter, the governing body of  the  county  may,  by
     5  resolution,  adopt  a  local law waiving the collecting officer's fee of
     6  five per centum on relevied taxes pursuant to section  thirteen  hundred
     7  thirty  of  this article for owners of real property used as the primary
     8  residence of one or more persons eligible for the enhanced STAR  program
     9  pursuant  to  section four hundred twenty-five of this chapter, provided
    10  the owner of such property pay a portion of their  total  unpaid  school
    11  taxes before September thirtieth of that year. Any such resolution shall
    12  state  the  amount that must be paid in the first installment as long as
    13  it is no less than thirty percent of the total unpaid taxes.
    14    § 2. Subdivision 6 of section 1330 of the real  property  tax  law  is
    15  amended to read as follows:
    16    6.  Any  person  whose real property is included in any such statement
    17  may pay the amount of taxes levied thereon, with five per  centum  added
    18  thereto, to the county treasurer, at any time before the board of super-
    19  visors  shall have directed the same to be relevied, except as otherwise
    20  provided in section thirteen hundred thirty-one and in  subdivision  two
    21  of  section  thirteen  hundred twenty-eight of this [chapter] article in
    22  relation to the payment of interest in lieu of such five per centum.
    23    § 3. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04445-01-7