- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
S02523 Summary:
BILL NO | S02523 |
  | |
SAME AS | SAME AS A02852 |
  | |
SPONSOR | SKOUFIS |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Amd §925-e, RPT L | |
  | |
Relates to the extension for payment of real property taxes by furloughed or designated non-pay federal employees; requires documentation; relates to the repayment of extensions. |
S02523 Actions:
BILL NO | S02523 | |||||||||||||||||||||||||||||||||||||||||||||||||
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01/25/2019 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | ORDERED TO THIRD READING CAL.96 | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | DELIVERED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | substituted for a2852 | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | ordered to third reading rules cal.28 | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | ruling of chair on point of order | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
01/28/2019 | returned to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
01/29/2019 | DELIVERED TO GOVERNOR | |||||||||||||||||||||||||||||||||||||||||||||||||
02/01/2019 | SIGNED CHAP.10 |
S02523 Committee Votes:
Go to topS02523 Floor Votes:
Yes
Abbate
Yes
Crespo
ER
Gantt
No
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
No
Crouch
No
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
No
Giglio
Yes
Magnarelli
Yes
Pichardo
No
Smith
No
Ashby
Yes
Cusick
Yes
Glick
No
Malliotakis
Yes
Pretlow
No
Smullen
Yes
Aubry
Yes
Cymbrowitz
No
Goodell
No
Manktelow
Yes
Quart
Yes
Solages
No
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
No
Ra
No
Stec
Yes
Barnwell
Yes
De La Rosa
No
Griffin
No
McDonough
No
Raia
Yes
Steck
No
Barrett
Yes
DenDekker
Yes
Gunther
No
McMahon
ER
Ramos
No
Stern
Yes
Barron
No
DeStefano
No
Hawley
No
Mikulin
Yes
Raynor
No
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
No
Miller B
No
Reilly
No
Tague
Yes
Bichotte
Yes
Dilan
No
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
ER
Blake
Yes
Dinowitz
Yes
Hyndman
No
Miller ML
Yes
Richardson
Yes
Thiele
No
Blankenbush
No
DiPietro
No
Jacobson
No
Montesano
Yes
Rivera
Yes
Titus
No
Brabenec
Yes
D'Urso
Yes
Jaffee
No
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
No
Jean-Pierre
Yes
Mosley
Yes
Romeo
No
Walczyk
Yes
Bronson
Yes
Englebright
No
Johns
Yes
Niou
ER
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
No
Jones
Yes
Nolan
Yes
Rosenthal L
No
Wallace
No
Burke
Yes
Fahy
Yes
Joyner
No
Norris
Yes
Rozic
No
Walsh
No
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
No
Ryan
Yes
Weinstein
No
Byrne
Yes
Fernandez
No
Kolb
Yes
Ortiz
No
Salka
Yes
Weprin
No
Byrnes
ER
Finch
No
Lalor
Yes
Otis
No
Santabarbara
Yes
Williams
Yes
Cahill
No
Fitzpatrick
Yes
Lavine
No
Palmesano
Yes
Sayegh
No
Woerner
Yes
Carroll
No
Friend
No
Lawrence
No
Palumbo
ER
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
No
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
Yes
Abbate
Yes
Crespo
ER
Gantt
Yes
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
Yes
Crouch
Yes
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
Yes
Giglio
Yes
Magnarelli
Yes
Pichardo
Yes
Smith
Yes
Ashby
Yes
Cusick
Yes
Glick
Yes
Malliotakis
Yes
Pretlow
Yes
Smullen
Yes
Aubry
Yes
Cymbrowitz
Yes
Goodell
Yes
Manktelow
Yes
Quart
Yes
Solages
Yes
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
Yes
Ra
Yes
Stec
Yes
Barnwell
Yes
De La Rosa
Yes
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
Yes
Barrett
Yes
DenDekker
Yes
Gunther
Yes
McMahon
ER
Ramos
Yes
Stern
Yes
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
Yes
Raynor
Yes
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
ER
Blake
Yes
Dinowitz
Yes
Hyndman
Yes
Miller ML
Yes
Richardson
Yes
Thiele
Yes
Blankenbush
Yes
DiPietro
Yes
Jacobson
Yes
Montesano
Yes
Rivera
Yes
Titus
Yes
Brabenec
Yes
D'Urso
Yes
Jaffee
Yes
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
Yes
Johns
Yes
Niou
ER
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
Yes
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
Yes
Norris
Yes
Rozic
Yes
Walsh
Yes
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
Yes
Byrne
Yes
Fernandez
Yes
Kolb
Yes
Ortiz
Yes
Salka
Yes
Weprin
Yes
Byrnes
ER
Finch
No
Lalor
Yes
Otis
Yes
Santabarbara
Yes
Williams
Yes
Cahill
Yes
Fitzpatrick
Yes
Lavine
Yes
Palmesano
Yes
Sayegh
Yes
Woerner
Yes
Carroll
No
Friend
Yes
Lawrence
Yes
Palumbo
ER
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
Yes
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
S02523 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 2523 2019-2020 Regular Sessions IN SENATE January 25, 2019 ___________ Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law, in relation to the extension for payment of real property taxes by furloughed or designated non-pay federal employees The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 925-e of the real property tax law, as added by a 2 chapter of the laws of 2019, amending the real property tax law relating 3 to providing a temporary extension for payment of real property taxes 4 owed by a person who has been either a furloughed or designated non-pay 5 federal employee due to a period of a lapse in discretionary appropri- 6 ations by the federal government, or by the spouse or domestic partner 7 of such person, as proposed in legislative bills numbers S. 1675 and A. 8 881, is amended to read as follows: 9 § 925-e. Furloughed or non-pay federal workers; temporary extension. 10 1. (a) Notwithstanding any other provision of law which relates to the 11 collection of real property tax owed to a municipal corporation or to 12 the imposition of penalties or interest therefor for a late payment owed 13 by a person who has been either a furloughed or designated non-pay 14 federal employee due to a period of a lapse in discretionary appropri- 15 ations by the federal government, or by the spouse or domestic partner 16 of such person, for real property of a person so furloughed or desig- 17 nated non-pay, any deadline with respect to the payment of such real 18 property tax shall be extended for a period of ninety days after the end 19 of such lapse in discretionary appropriations by the federal government 20 if [such] the municipal corporation that employs the collecting officer 21 has passed a local resolution authorizing such extension. 22 (b) A municipal corporation that authorizes such an extension shall 23 require documentation by a person requesting an extension demonstrating 24 that they have been furloughed or designated non-pay as a result of a EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08989-01-9S. 2523 2 1 period of a lapse in discretionary appropriations by the federal govern- 2 ment. Such documentation shall be submitted to the collecting officer no 3 later than the thirtieth day following the last day for paying such 4 taxes without incurring interest or penalty, as determined without 5 regard to the provisions of this section. 6 (c) An extension that has been authorized pursuant to this section 7 shall apply to all taxes that are payable to the collecting officer 8 without interest or penalty from the date on which such lapse in discre- 9 tionary appropriations by the federal government began until the date on 10 which such lapse shall end, including installment payments that are due 11 during that period. Such extension shall apply not just to the taxes of 12 the municipal corporation that adopted the resolution, but also to the 13 taxes of any other municipal corporation or corporations that are paya- 14 ble to the collecting officer, as well as to any special ad valorem 15 levies and special assessments that are payable to the collecting offi- 16 cer. 17 2. Where an extension has been granted pursuant to this section, and 18 such taxes are not paid by the ninetieth day after the end of such lapse 19 in discretionary appropriations by the federal government, those taxes 20 shall be subject to interest and penalties as provided by section nine 21 hundred twenty-four of this chapter which shall accrue beginning on the 22 first day after the end of such extension until paid. 23 3. If, at the time the collecting officer's warrant expires, exten- 24 sions granted pursuant to this section are in effect, the following 25 provisions shall apply: 26 (a) When making his or her return of unpaid delinquent taxes to the 27 county pursuant to section nine hundred thirty-six of this title, the 28 collecting officer shall separately list the unpaid taxes attributable 29 to those persons who have been granted tax payment extensions pursuant 30 to this section. Those taxes shall thereafter be payable to the county 31 treasurer as provided by section nine hundred forty-two of this title, 32 but without interest or penalty as long as they are paid on or before 33 the last day of the extension period. 34 (b) When discharging his or her responsibilities under subdivision two 35 of section nine hundred four of this title, the collecting officer's 36 warrant shall be deemed amended so that the amount to be paid to the 37 town supervisor pursuant to such subdivision shall be reduced by the 38 total amount of unpaid taxes attributable to those persons who have been 39 granted tax payment extensions pursuant to this section. 40 (c) No later than ten days after the last day of the extension period, 41 the county treasurer shall pay over to the town collecting officer the 42 total amount of unpaid taxes attributable to persons who were granted 43 tax payment extensions pursuant to this section. 44 § 2. This act shall take effect on the same date and in the same 45 manner as a chapter of the laws of 2019 amending the real property tax 46 law relating to providing a temporary extension for payment of real 47 property taxes owed by a person who has been either a furloughed or 48 designated non-pay federal employee due to a period of a lapse in 49 discretionary appropriations by the federal government, or by the spouse 50 or domestic partner of such person, as proposed in legislative bills 51 numbers S. 1675 and A. 881, takes effect.