New York State Assembly

Bill No.:  

 
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S04514 Summary:

BILL NO	S04514
SAME AS	SAME AS A04612
SPONSOR	SAVINO
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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S04514 Actions:

BILL NO	S04514
02/05/2021	REFERRED TO LOCAL GOVERNMENT
01/05/2022	REFERRED TO LOCAL GOVERNMENT

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S04514 Committee Votes:

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S04514 Floor Votes:

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S04514 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4514
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                    February 5, 2021
                                       ___________
 
        Introduced  by  Sen.  SAVINO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        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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