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.
STATE OF NEW YORK
________________________________________________________________________
5193
2025-2026 Regular Sessions
IN SENATE
February 19, 2025
___________
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.
LBD06992-01-5
