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.
STATE OF NEW YORK
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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.
