STATE OF NEW YORK
________________________________________________________________________
8616
2011-2012 Regular Sessions
IN ASSEMBLY
September 21, 2011
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Introduced by M. of A. ZEBROWSKI, JAFFEE -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to allowing coun-
ties to waive certain penalties for homeowners who are eligible for
the enhanced STAR program
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 1331 to read as follows:
3 § 1331. Counties; waive certain penalties. Notwithstanding any of the
4 provisions of this chapter, the governing body of the county may, by
5 resolution, adopt a local law waiving the collecting officer's fee of
6 five per centum on relevied taxes pursuant to section thirteen hundred
7 thirty of this article for owners of real property used as the primary
8 residence of one or more persons eligible for the enhanced STAR program
9 pursuant to section four hundred twenty-five of this chapter, provided
10 the owner of such property pay a portion of their total unpaid school
11 taxes before September thirtieth of that year. Any such resolution shall
12 state the amount that must be paid in the first installment as long it
13 is no less than thirty percent of the total unpaid taxes.
14 § 2. Subdivision 6 of section 1330 of the real property tax law is
15 amended to read as follows:
16 6. Any person whose real property is included in any such statement
17 may pay the amount of taxes levied thereon, with five per centum added
18 thereto, to the county treasurer, at any time before the board of super-
19 visors shall have directed the same to be relevied, except as otherwise
20 provided in section thirteen hundred thirty-one and in subdivision two
21 of section thirteen hundred twenty-eight of this [chapter] article in
22 relation to the payment of interest in lieu of such five per centum.
23 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13330-01-1
