Amd §§972, 973, 975, 1326, 1326-a, 1326-b, 1327, 1336 & 1340, RPT L; amd §§11-224.1 & 11-1785, NYC Ad Cd
Provides that any installment of real property tax due and payable in calendar year 2023 shall be due and payable by December 31, 2023; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.
STATE OF NEW YORK
________________________________________________________________________
1543
2023-2024 Regular Sessions
IN SENATE
January 12, 2023
___________
Introduced by Sen. COMRIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law and the administrative code of
the city of New York, in relation to installment payments of real
property taxes; and providing for the repeal of such provisions upon
expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 2 of section 972 of the real property tax law,
2 as amended by section 12 of part B of chapter 389 of the laws of 1997,
3 is amended to read as follows:
4 2. Payment schedule. Such local law shall provide the number of
5 installments and the respective dates upon which each installment shall
6 be due, the first not later than the last day of the month in which the
7 respective taxes may be paid without interest without regard to this
8 title, and the last not later than the last day of the fiscal year for
9 which it was levied, or in the case of a school district, not later than
10 the thirty-first day of August following the conclusion of such fiscal
11 year. Unless the local law provides otherwise, each installment shall
12 be as nearly equal as possible. Provided, however, that any installment
13 of tax due and payable in calendar year two thousand twenty-three shall
14 be due and payable by December thirty-first, two thousand twenty-three.
15 Provided, further, that a municipality may require a resident seeking a
16 delay in payments of such taxes pursuant to this subdivision to demon-
17 strate and prove financial hardship due to the novel coronavirus,
18 COVID-19 pandemic.
19 § 2. Subdivision 1 of section 973 of the real property tax law, as
20 added by chapter 953 of the laws of 1962, is amended to read as follows:
21 1. Upon the enactment of such local law by a county pursuant to
22 section nine hundred seventy-two of this [chapter] title, the town board
23 of any town may determine that thereafter and until such action be duly
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03464-01-3
S. 1543 2
1 rescinded, the amount of taxes for county, town and special district
2 purposes constituting in the aggregate an amount in excess of fifty
3 dollars levied by the board of supervisors pursuant to law upon any
4 parcel of real property situated within such town, may be paid in
5 installments as provided in the local law enacted by the county pursuant
6 to section nine hundred seventy-two of this [chapter] title; provided,
7 however, that any installment of tax due and payable in calendar year
8 two thousand twenty-three shall be due and payable by December thirty-
9 first, two thousand twenty-three. Provided, further, that a munici-
10 pality may require a resident seeking a delay in payments of such taxes
11 pursuant to this subdivision to demonstrate and prove financial hardship
12 due to the novel coronavirus, COVID-19 pandemic.
13 § 3. Section 975 of the real property tax law is amended by adding a
14 new subdivision 7 to read as follows:
15 7. The provisions of this section shall not apply to any installment
16 of tax due and payable in calendar year two thousand twenty-three and
17 shall be due and payable by December thirty-first, two thousand twenty-
18 three and a municipality may require a demonstration and proof of finan-
19 cial hardship due to the novel coronavirus, COVID-19 pandemic.
20 § 4. Paragraph (a) of subdivision 1 of section 1326 of the real prop-
21 erty tax law, as amended by chapter 212 of the laws of 2000, is amended
22 to read as follows:
23 (a) Notwithstanding any of the provisions of this chapter, the school
24 authorities of a city school district may by resolution duly adopted
25 prior to the annual tax levy in any year determine that thereafter and
26 until such action be rescinded by the school authorities, any taxes
27 levied by it upon real property situate within the school district may
28 be paid in installments, not exceeding six, on or before such days with-
29 in the fiscal year for which such taxes are to be levied, as may be
30 prescribed by such resolution; provided, however, that any installment
31 of tax due and payable in calendar year two thousand twenty-three shall
32 be due and payable by December thirty-first, two thousand twenty-three.
33 Provided, further, that a municipality may require a resident seeking a
34 delay in payments of such taxes pursuant to this subdivision to demon-
35 strate and prove financial hardship due to the novel coronavirus,
36 COVID-19 pandemic. The last such day shall not be later than the thirti-
37 eth day preceding the end of such fiscal year. Each installment shall be
38 as nearly equal as possible.
39 § 5. Subdivision 1 of section 1326-a of the real property tax law, as
40 amended by chapter 551 of the laws of 2011, is amended to read as
41 follows:
42 1. Notwithstanding any provisions of this chapter or any other general
43 or special law to the contrary, a school district may, by resolution
44 adopted by a two-thirds vote prior to the levy of taxes in any year,
45 provide that thereafter and until such resolution is rescinded, every
46 tax in excess of fifty dollars levied by the board pursuant to law may
47 be paid in three installments, the first of which shall be at least
48 fifty percent of the total tax due, or such other amount as may be
49 prescribed by such resolution, and shall be paid not later than the last
50 day of the one month collection period prescribed by subdivision one of
51 section thirteen hundred twenty-two or section thirteen hundred twenty-
52 four of this article and, provided the first installment has been paid,
53 the second shall be at least fifty percent of the remainder, or such
54 other amount as may be prescribed by such resolution, plus interest at
55 the rate as determined pursuant to section nine hundred twenty-four-a of
56 this chapter, and shall be paid on or before the date specified in the
S. 1543 3
1 resolution for the second payment, and the third shall be the remainder
2 plus interest at the rate determined pursuant to section nine hundred
3 twenty-four-a of this chapter and shall be paid on or before the date
4 specified in the resolution for the expiration of the warrant; provided,
5 however, that any installment of tax due and payable in calendar year
6 two thousand twenty-three shall be due and payable by December thirty-
7 first, two thousand twenty-three. Provided, further, that a munici-
8 pality may require a resident seeking a delay in payments of such taxes
9 pursuant to this subdivision to demonstrate and prove financial hardship
10 due to the novel coronavirus, COVID-19 pandemic.
11 § 6. Section 1326-b of the real property tax law is amended by adding
12 a new subdivision 1-a to read as follows:
13 1-a. Any installment of tax due and payable in calendar year two thou-
14 sand twenty-three shall be due and payable by December thirty-first, two
15 thousand twenty-three. A municipality may require demonstration and
16 proof of financial hardship due to the novel coronavirus, COVID-19
17 pandemic.
18 § 7. Subdivision 1 of section 1327 of the real property tax law, as
19 added by chapter 380 of the laws of 1995, is amended to read as follows:
20 1. Notwithstanding any of the provisions of this chapter, the school
21 authorities of a city school district may by resolution duly adopted
22 prior to the annual tax levy in any year determine that thereafter and
23 until such action be rescinded by the school authorities, any taxes on
24 real property which is used as the principal residence of and owned by
25 one or more persons, either or both of whom have received an exemption
26 pursuant to section four hundred sixty-seven of this chapter related to
27 such property, levied by it upon real property situate within the school
28 district may be paid in installments, not exceeding six, on or before
29 such days within the fiscal year for which such taxes are to be levied,
30 as may be prescribed by such resolution; provided, however, that any
31 installment of tax due and payable in calendar year two thousand twen-
32 ty-three shall be due and payable by December thirty-first, two thousand
33 twenty-three. Provided, further, that a municipality may require a
34 resident seeking a delay in payments of such taxes pursuant to this
35 subdivision to demonstrate and prove financial hardship due to the novel
36 coronavirus, COVID-19 pandemic. The last such day shall not be later
37 than the thirtieth day preceding the end of such fiscal year. Each
38 installment shall be as nearly equal as possible. Any such resolution
39 shall state the number of installments, not exceeding six, and the
40 respective dates upon which the taxes are to become payable. No install-
41 ment may be paid unless all prior installments of current taxes, includ-
42 ing interest, shall have been paid or shall be paid at the same time.
43 § 8. Subdivision 1 of section 1336 of the real property tax law, as
44 amended by chapter 763 of the laws of 1982, is amended to read as
45 follows:
46 1. Notwithstanding any of the provisions of this chapter or any other
47 general, special or local law to the contrary, upon the enactment of a
48 local law by a county pursuant to section nine hundred seventy-two of
49 this chapter, the school authorities of a school district, other than a
50 city school district, may determine that thereafter and until such
51 action be duly rescinded, any taxes in excess of fifty dollars levied by
52 it upon any parcel of real property within such county situated within
53 the school district, may be paid in installments as provided in such
54 local law; provided, however, that any installment of tax due and paya-
55 ble in calendar year two thousand twenty-three shall be due and payable
56 by December thirty-first, two thousand twenty-three. Provided, further,
S. 1543 4
1 that a municipality may require a resident seeking a delay in payments
2 of such taxes pursuant to this subdivision to demonstrate and prove
3 financial hardship due to the novel coronavirus, COVID-19 pandemic.
4 § 9. Section 1340 of the real property tax law is amended by adding a
5 new subdivision 7 to read as follows:
6 7. The provisions of this section shall not apply to any installment
7 of tax due and payable in calendar year two thousand twenty-three shall
8 be due and payable by December thirty-first, two thousand twenty-three.
9 A municipality may require demonstration and proof of financial hardship
10 due to the novel coronavirus, COVID-19 pandemic.
11 § 10. Subdivision (a) of section 11-224.1 of the administrative code
12 of the city of New York, as amended by local law number 66 of the city
13 of New York for the year 2008, is amended to read as follows:
14 (a) For real property with an assessed value of two hundred fifty
15 thousand dollars or less, if an installment of tax due and payable is
16 not paid by July fifteenth, October fifteenth, January fifteenth or
17 April fifteenth, interest shall be imposed on such unpaid amounts;
18 provided, however, that any installment of tax due and payable in calen-
19 dar year two thousand twenty-three shall be due and payable by December
20 thirty-first, two thousand twenty-three. Provided, further, that a
21 municipality may require a resident seeking a delay in payments of such
22 taxes pursuant to this subdivision to demonstrate and prove financial
23 hardship due to the novel coronavirus, COVID-19 pandemic.
24 § 11. Paragraph 1 of subdivision (c) of section 11-1785 of the admin-
25 istrative code of the city of New York, as amended by section 32 of
26 subpart D of part V-1 of chapter 57 of the laws of 2009, is amended to
27 read as follows:
28 (1) Addition to the tax. Except as otherwise provided in this subdivi-
29 sion and subdivision (d) of this section, in the case of any underpay-
30 ment of estimated tax by an individual, there shall be added to the tax
31 under this chapter for the taxable year an amount determined by applying
32 the underpayment rate established under section 11-1797 of this subchap-
33 ter, or if no rate is set, at the rate of seven and one-half percent per
34 annum, to the amount of the underpayment for the period of the underpay-
35 ment. Such period shall run from the due date for the required install-
36 ment to the earlier of the fifteenth day of the fourth month following
37 the close of the taxable year or, with respect to any portion of the
38 underpayment, the date on which such portion is paid. For purposes of
39 determining such date, a payment of estimated tax shall be credited
40 against unpaid required installments in the order in which such install-
41 ments are required to be paid. There shall be four required installments
42 for each taxable year, due on April fifteenth, June fifteenth and
43 September fifteenth of such taxable year and on January fifteenth of the
44 following taxable year; provided, however, that any installment of tax
45 due and payable in calendar year two thousand twenty-three shall be due
46 and payable by December thirty-first, two thousand twenty-three.
47 Provided, further, that a municipality may require a resident seeking a
48 delay in payments of such taxes pursuant to this subdivision to demon-
49 strate and prove financial hardship due to the novel coronavirus,
50 COVID-19 pandemic.
51 § 12. This act shall take effect immediately and shall expire and be
52 deemed repealed December 31, 2023.
