Bill Text: NY S03604 | 2023-2024 | General Assembly | Amended

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Bill Title: Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-09-27 - SIGNED CHAP.373 [S03604 Detail]

Download: New_York-2023-S03604-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3604--A
            Cal. No. 1225

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 1, 2023
                                       ___________

        Introduced  by  Sen.  WEBB  --  read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government -- recom-
          mitted to the Committee on Local Government in accordance with  Senate
          Rule  6,  sec. 8 -- reported favorably from said committee, ordered to
          first and second report, ordered to a third reading, passed by  Senate
          and  delivered  to the Assembly, recalled, vote reconsidered, restored
          to third reading, amended and ordered reprinted, retaining  its  place
          in the order of third reading

        AN ACT to amend the real property tax law, in relation to the payment of
          real property and school district taxes in installments

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraphs (xiii) and (xiv) of paragraph (a) of subdivi-
     2  sion 1 of section 922 of the  real  property  tax  law,  as  amended  by
     3  section  5  of  part  B of chapter 389 of the laws of 1997, subparagraph
     4  (xiv) as further amended by subdivision (b) of section 1 of  part  W  of
     5  chapter  56 of the laws of 2010, are amended and a new subparagraph (xv)
     6  is added to read as follows:
     7    (xiii) such other information as may be prescribed by law; [and]
     8    (xiv) if, not later than ten days after the filing  of  the  preceding
     9  tentative  assessment  roll,  the assessing unit mailed to each owner of
    10  taxable real property a notice in a form prescribed by the  commissioner
    11  containing the information described by subparagraphs (iii) and (xii) of
    12  this  paragraph  (excluding the taxes due on the parcel and the tax rate
    13  for each taxing purpose), the statement of taxes need  not  include  the
    14  information prescribed by subparagraph (xii) of this paragraph[.]; and
    15    (xv) if the owner has elected to pay the taxes set forth in the state-
    16  ment  in  installments,  pursuant  to  this  article,  the due dates for
    17  payment of such installment payments without interest or penalties.
    18    § 2. Subdivision 2 of section 974 of the real  property  tax  law,  as
    19  added by chapter 953 of the laws of 1962, is amended to read as follows:

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07467-03-4
        S. 3604--A                          2

     1    2.  a. Such statement shall recite that such owner may elect, pursuant
     2  to section nine hundred seventy-five of this chapter, to pay  the  taxes
     3  set forth in the statement in installments, as provided in the local law
     4  enacted  by  the  county pursuant to section nine hundred seventy-two of
     5  this chapter.
     6    b.  If  the owner has elected to pay the taxes set forth in the state-
     7  ment in installments, pursuant  to  this  article,  the  due  dates  for
     8  payment  of  such  installment  payments  without interest and penalties
     9  shall be clearly disclosed on the statement outlined in subdivision  one
    10  of this section.
    11    §  3.  Subdivision  2 of section 1338 of the real property tax law, as
    12  added by chapter 953 of the laws of 1962, is amended to read as follows:
    13    2. a. Such statement shall recite that such owner may elect,  pursuant
    14  to  section thirteen hundred forty of this chapter, to pay the taxes set
    15  forth in the statement in installments as  provided  in  the  local  law
    16  enacted  by  the  county pursuant to section nine hundred seventy-two of
    17  this chapter.
    18    b. If the owner has elected to pay the taxes set forth in  the  state-
    19  ment  in  installments,  pursuant  to  this  article,  the due dates for
    20  payment of such installment  payments  without  interest  and  penalties
    21  shall  be clearly disclosed on the statement outlined in subdivision one
    22  of this section.
    23    § 4. This act shall take effect immediately.