Provides an extension for payment of real property taxes owed by landlords who own five or less rental units when a tenant of a unit located on such real property has withheld rent payments for a period of one hundred eighty days after the expiration of the state of emergency.
STATE OF NEW YORK
________________________________________________________________________
5965
2021-2022 Regular Sessions
IN SENATE
March 24, 2021
___________
Introduced by Sen. HINCHEY -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the extension
for payment of real property taxes by certain landlords
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 925-f to read as follows:
3 § 925-f. Temporary extension; small landlords. 1. (a) Notwithstanding
4 any other provision of law which relates to the collection of real prop-
5 erty tax owed to a municipal corporation or to the imposition of penal-
6 ties or interest therefor for a late payment owed by a small landlord
7 whose tenant has withheld payment of rent, for the real property where
8 such unit of such tenant is located, any deadline with respect to the
9 payment of such real property tax shall be extended for a period of one
10 hundred eighty days after the expiration of the state of emergency
11 declared pursuant to executive order number two hundred two of two thou-
12 sand twenty if the municipal corporation that employs the collecting
13 officer has passed a local resolution authorizing such extension. For
14 the purposes of this section a "small landlord" shall mean a person who
15 owns real property with a total of five or less rental units for all
16 such real property.
17 (b) A municipal corporation that authorizes such an extension shall
18 require documentation by a person requesting an extension demonstrating
19 that they have not received payment from such tenant pursuant to a
20 rental agreement. Such documentation shall be submitted to the collect-
21 ing officer no later than the thirtieth day following the last day for
22 paying such taxes without incurring interest or penalty, as determined
23 without regard to the provisions of this section.
24 (c) An extension that has been authorized pursuant to this section
25 shall apply to all taxes that are payable to the collecting officer
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08129-01-1
S. 5965 2
1 without interest or penalty from one hundred eighty days after the expi-
2 ration of the state of emergency declared pursuant to executive order
3 number two hundred two of two thousand twenty, including installment
4 payments that are due during that period. Such extension shall apply not
5 just to the taxes of the municipal corporation that adopted the resol-
6 ution, but also to the taxes of any other municipal corporation or
7 corporations that are payable to the collecting officer, as well as to
8 any special ad valorem levies and special assessments that are payable
9 to the collecting officer.
10 2. Where an extension has been granted pursuant to this section, and
11 such taxes are not paid by the one hundred eightieth day after the expi-
12 ration of the state of emergency declared pursuant to executive order
13 number two hundred two of two thousand twenty, those taxes shall be
14 subject to interest and penalties as provided by section nine hundred
15 twenty-four of this title which shall accrue beginning on the first day
16 after the end of such extension until paid.
17 3. If, at the time the collecting officer's warrant expires, exten-
18 sions granted pursuant to this section are in effect, the following
19 provisions shall apply:
20 (a) When making his or her return of unpaid delinquent taxes to the
21 county pursuant to section nine hundred thirty-six of this title, the
22 collecting officer shall separately list the unpaid taxes attributable
23 to those persons who have been granted tax payment extensions pursuant
24 to this section. Those taxes shall thereafter be payable to the county
25 treasurer as provided by section nine hundred forty-two of this title,
26 but without interest or penalty as long as they are paid on or before
27 the last day of the extension period.
28 (b) When discharging his or her responsibilities under subdivision two
29 of section nine hundred four of this article, the collecting officer's
30 warrant shall be deemed amended so that the amount to be paid to the
31 town supervisor pursuant to such subdivision shall be reduced by the
32 total amount of unpaid taxes attributable to those persons who have been
33 granted tax payment extensions pursuant to this section.
34 (c) No later than ten days after the last day of the extension period,
35 the county treasurer shall pay over to the town collecting officer the
36 total amount of unpaid taxes attributable to persons who were granted
37 tax payment extensions pursuant to this section.
38 § 2. This act shall take effect immediately.