Extends the deadline to February 10, 2021 for paying property taxes without interest or penalty in counties where a state disaster emergency was declared where the deadline for paying such taxes was February 1, 2021; provides for a refund to any person having paid interest or penalties between February 1, 2021 and February 10, 2021.
STATE OF NEW YORK
________________________________________________________________________
4981
2021-2022 Regular Sessions
IN ASSEMBLY
February 10, 2021
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT extending the deadline for paying property taxes without interest
or penalty in counties where a state disaster emergency was declared
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 in the counties where a state disaster emergency was declared pursuant
3 to Executive Order 209 of 2021, where the deadline for paying property
4 taxes without interest or penalty was February 1, 2021, such deadline
5 for paying property taxes without interest or penalty shall be extended
6 to February 10, 2021. Any taxes not paid by February 10, 2021 shall be
7 subject to the same interest and penalties that would have applied if no
8 extension had been granted. The appropriate taxing jurisdiction shall
9 refund to any person the amount of any interest and penalties paid by
10 such person on property taxes after February 1, 2021 and on or before
11 February 10, 2021.
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09549-02-1
