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S08138 Summary:

S08138 Actions:

S08138 Committee Votes:

S08138 Floor Votes:

S08138 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         8138--B
 
                    IN SENATE
 
                                     March 28, 2020
                                       ___________
 
        Introduced  by  Sens.  MARTINEZ,  ADDABBO,  CARLUCCI,  COMRIE,  HOYLMAN,
          KAVANAGH, KRUEGER, METZGER, SEPULVEDA -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
          amended  and  recommitted  to  said committee -- committee discharged,
          bill amended, ordered reprinted as amended  and  recommitted  to  said
          committee
 
        AN ACT to amend the real property tax law, in relation to special defer-
          ments and installment payments during the COVID-19 state of emergency
 
          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  arti-
     2  cle 19-A to read as follows:
     3                                ARTICLE 19-A
     4                 SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS
     5                   DURING THE COVID-19 STATE OF EMERGENCY
     6  Section 1910. Special  deferments  and  installment  payments during the
     7                  COVID-19 state of emergency.
     8    § 1910. Special deferments and installment payments during the  COVID-
     9  19  state of emergency. 1. Notwithstanding any other provision of law to
    10  the contrary, applicable to all real property for the  duration  of  the
    11  state disaster emergency declared pursuant to Executive Order Number 202
    12  of two thousand twenty (hereinafter the "state disaster emergency"), and
    13  after  a public hearing, the legislative body of any village, town, city
    14  or county may adopt a single local law, or a school district may adopt a
    15  single resolution, providing that thereafter and until such local law or
    16  resolution is repealed, such taxing jurisdiction shall defer the  sched-
    17  uled  payment or installments of taxes and special ad valorem levies due
    18  during the state disaster emergency until such date  certain  that  such
    19  local  law  or  resolution  shall specify; and provided further, that no
    20  taxing jurisdiction shall defer the scheduled payments of such taxes  of
    21  another  taxing  jurisdiction  without  such other taxing jurisdiction's
    22  authorization via passage of a local law; and provided further, that  no
    23  such  local  law  or  resolution  shall  provide  a deferment of any tax
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16098-08-0
        S. 8138--B                          2

     1  payment due date that extends beyond one hundred twenty  days  past  the
     2  original  due date of such taxes; and provided further, that any liabil-
     3  ity which would normally accrue against  a  county  under  section  nine
     4  hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty
     5  of  the  real  property tax law, or any other general or special law, or
     6  any local law, ordinance, resolution, or city or county  charter,  shall
     7  be  waived insofar as such liability is created by such taxing jurisdic-
     8  tion's decision to defer taxes or special ad valorem levies  under  this
     9  section.
    10    2.  Notwithstanding any other provision of law to the contrary, appli-
    11  cable to all real property for the state disaster emergency, and after a
    12  public hearing, the legislative body of  any  village,  town,  city,  or
    13  county  may  adopt  a single local law, or a school district may adopt a
    14  single resolution, providing that tax payments  or  special  ad  valorem
    15  levies normally due to such taxing jurisdiction may be separated into as
    16  many  installment  payments as are necessary to provide financial relief
    17  to taxpayers in such jurisdiction; provided however, that such local law
    18  or resolution shall set dates certain for such payments, and  shall  not
    19  impose any additional obligation on taxpayers for not paying any portion
    20  of  taxes  earlier than would normally be due under the taxing jurisdic-
    21  tion's normal schedule; and provided further, that no  taxing  jurisdic-
    22  tion  may  separate the tax collection dates of another taxing jurisdic-
    23  tion without such taxing jurisdiction's authorization via passage  of  a
    24  local  law; and provided further, that the final payment of such payment
    25  schedule must be no  later  than  one  hundred  twenty  days  after  the
    26  original  tax payment due date; and provided further, that any liability
    27  which would normally accrue against a county under section nine  hundred
    28  thirty-six,  nine hundred seventy-six, or thirteen hundred thirty of the
    29  real property tax law, or any other general or special law, or any local
    30  law, ordinance, resolution, or city or county charter, shall  be  waived
    31  insofar as such liability is created by such taxing jurisdiction's deci-
    32  sion to defer taxes under this section.
    33    § 2. This act shall take effect immediately.