Bill Text: NY S09395 | 2023-2024 | General Assembly | Introduced

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Bill Title: Allows real property tax fraud to be prosecuted by expanding tax fraud acts to cover certain acts of fraud under title two of article four of the real property tax law.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-15 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S09395 Detail]

Download: New_York-2023-S09395-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9395

                    IN SENATE

                                      May 15, 2024
                                       ___________

        Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law and the administrative code of the  city  of
          New  York,  in relation to expanding tax fraud acts to include certain
          acts of fraud under title two of article four of the real property tax
          law

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

     1    Section 1. Subdivision (b) of section 1801 of the tax law, as added by
     2  section  15  of subpart I of part V-1 of chapter 57 of the laws of 2009,
     3  is amended to read as follows:
     4    (b)  For  purposes  of  this  [subdivision]  section,  "this  chapter"
     5  includes  any  "related  statute" or any "related income or earnings tax
     6  statute", as defined in section eighteen hundred of this article, or any
     7  section under title two of article four of the real property tax law.
     8    § 2. Subdivision (c) of section 11-4002 of the administrative code  of
     9  the  city  of  New York, as added by chapter 201 of the laws of 2009, is
    10  amended to read as follows:
    11    (c) For purposes of this chapter, the term "designated chapter"  shall
    12  mean  chapter  five,  six, seven, eight, nine, eleven, twelve, thirteen,
    13  fourteen, fifteen, twenty-one, twenty-two, twenty-three-A,  twenty-four,
    14  twenty-five  or  twenty-seven  of this title, or any section under title
    15  two of article four of the real property tax law.
    16    § 3. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15415-01-4