Allows municipalities to cancel any interest and penalties on delinquent property tax payments where a property owner demonstrates extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes; authorizes the commissioner of taxation and finance to promulgate rules and regulations for the application process, standards for documentation and guidance for enforcing officers.
STATE OF NEW YORK
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11584
IN ASSEMBLY
June 5, 2026
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to allowing muni-
cipalities to cancel any interest and penalties on delinquent property
tax payments due to extraordinary circumstances, financial hardship or
a history of previous timely payment of property taxes
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 924-c to read as follows:
3 § 924-c. Waiver of interest and penalties due to extraordinary circum-
4 stances or hardship. 1. Notwithstanding any provision of law to the
5 contrary, the governing body of any tax district may, by resolution,
6 authorize the enforcing officer, on a general or case-by-case basis, to
7 cancel, in whole or in part, any interest and penalties imposed upon a
8 parcel of real property as a result of delinquent real property taxes,
9 where the owner of such property establishes, to the satisfaction of
10 such enforcing officer, that:
11 (a) such delinquent payment was due to extraordinary circumstances,
12 including but not limited to, natural disasters, serious illness, death
13 of an immediate family member, or any other event beyond the reasonable
14 control of the property owner;
15 (b) such property owner has demonstrated financial hardship; or
16 (c) such property owner has a documented history of timely payment of
17 property taxes.
18 2. A property owner applying for relief under this section shall
19 submit such documentation as the enforcing officer may require to demon-
20 strate the existence of extraordinary circumstances, financial hardship
21 or a history of timely payment of property taxes.
22 3. If any portion of interest and penalties cancelled pursuant to this
23 section would, if collected, be payable to a municipal corporation with-
24 in such tax district, no such cancellation shall be made without the
25 consent of such municipal corporation. Such consent may be granted on a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15783-01-6
A. 11584 2
1 case-by-case basis or on a general basis by local law or resolution
2 adopted after a public hearing.
3 4. The commissioner may promulgate rules and regulations to implement
4 the provisions of this section, including, but not limited to, standards
5 for documentation, application procedures, and guidance for enforcing
6 officers.
7 § 2. Section 1182 of the real property tax law, as amended by chapter
8 532 of the laws of 1994, is amended to read as follows:
9 § 1182. Cancellation or reduction of interest, penalties and other
10 charges. 1. If the governing body of any tax district shall determine
11 that it is for the best interests of the tax district, it shall have the
12 power, by resolution, to authorize the enforcing officer to permit the
13 cancellation in whole or in part of any interest, penalties or other
14 charges imposed by law to which the tax district or any other municipal
15 corporation shall be lawfully entitled; provided, however, that in cases
16 where such interest, penalties, or other charges, if collected by the
17 tax district, belong to a municipal corporation therein, no reduction or
18 remission in whole or in part of such interest, penalties, or other
19 charges shall be made without the consent of the municipal corporation
20 affected, which consent may be given by resolution adopted after a
21 public hearing.
22 2. Notwithstanding subdivision one of this section, authorization by
23 the governing body of any tax district and the consent of any municipal
24 corporation therein to cancel interest and penalties for property owners
25 who demonstrate the existence of extraordinary circumstances, financial
26 hardship or a history of timely payment of property taxes pursuant to
27 section nine hundred twenty-four-c of this chapter may be granted on a
28 general basis as described in such section nine hundred twenty-four-c.
29 § 3. This act shall take effect immediately.
