New York State Assembly

Bill No.:  

 
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A04612 Summary:

BILL NO	A04612
SAME AS	SAME AS S04514
SPONSOR	Cusick
COSPNSR
MLTSPNSR
Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

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A04612 Actions:

BILL NO	A04612
02/04/2021	referred to real property taxation
01/05/2022	referred to real property taxation

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A04612 Committee Votes:

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A04612 Floor Votes:

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A04612 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4612
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 4, 2021
                                       ___________
 
        Introduced by M. of A. CUSICK -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT  to prohibit the assessment of fees for real property taxes owed
          on real property owned by small businesses and small landlords  during
          the COVID-19 state disaster emergency

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  no taxing jurisdiction shall assess a fee, including interest or  penal-
     3  ties, for real property taxes owed on property owned by a small business
     4  or  small  landlord during the period commencing with the declaration of
     5  the state disaster emergency declared pursuant to  Executive  Order  No.
     6  202  of  2020  through  90 days following the end of such state disaster
     7  emergency. For the purposes of this act: (a) "small  business"  means  a
     8  business  in  this  state  with  twenty or fewer full-time employees and
     9  which has a gross annual income of three million dollars  or  less;  and
    10  (b)  "small  landlord" means a non-residential not-for-profit or commer-
    11  cial landlord owning and operating ten or fewer units.
    12    § 2. This act shall take effect immediately.
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07343-02-1

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