Relates to deferring certain property taxes for small businesses and small landlords during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.
STATE OF NEW YORK
________________________________________________________________________
8920
IN SENATE
August 19, 2020
___________
Introduced by Sen. HARCKHAM -- 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 special defer-
ments and installment payments for small businesses and small land-
lords 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 10 to read as follows:
3 ARTICLE 10
4 SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS FOR
5 SMALL BUSINESSES AND SMALL LANDLORDS
6 DURING THE COVID-19 STATE OF EMERGENCY
7 Section 1000. Special deferments and installment payments for small
8 businesses and small landlords during the COVID-19 state
9 of emergency.
10 § 1000. Special deferments and installment payments for small busi-
11 nesses and small landlords during the COVID-19 state of emergency. 1.
12 For purposes of this article, the following terms shall have the follow-
13 ing meanings:
14 a. "state disaster emergency" means the state disaster emergency
15 declared pursuant to Executive Order Number 202 of two thousand twenty;
16 b. "small business" means a business in this state with twenty or
17 fewer employees with a gross annual income of three million dollars or
18 less; and
19 c. "small landlord" means a non-residential not-for-profit or commer-
20 cial landlord owning and operating fifty or fewer units.
21 2. Notwithstanding any other provision of law to the contrary, appli-
22 cable to real property owned by a small business or small landlord, for
23 the duration of the state disaster emergency, and after a public hear-
24 ing, the legislative body of any village, town, city or county may adopt
25 a single local law, or a school district may adopt a single resolution,
26 providing that thereafter and until such local law or resolution is
27 repealed, such taxing jurisdiction shall defer the scheduled payment or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD17135-01-0
S. 8920 2
1 installments of taxes and special ad valorem levies owed by small busi-
2 nesses and small landlords due during the state disaster emergency until
3 such date certain that such local law or resolution shall specify; and
4 provided further, that no taxing jurisdiction shall defer the scheduled
5 payments of such taxes of another taxing jurisdiction without such other
6 taxing jurisdiction's authorization via passage of a local law; and
7 provided further, that no such local law or resolution shall provide a
8 deferment of any tax payment due date that extends beyond one hundred
9 twenty days past the original due date of such taxes; and provided
10 further, that any liability which would normally accrue against a county
11 under section nine hundred thirty-six, nine hundred seventy-six, or
12 thirteen hundred thirty of this chapter, or any other general or special
13 law, or any local law, ordinance, resolution, or city or county charter,
14 shall be waived insofar as such liability is created by such taxing
15 jurisdiction's decision to defer taxes or special ad valorem levies
16 under this section.
17 3. Notwithstanding any other provision of law to the contrary, appli-
18 cable to real property owned by a small business or small landlord, for
19 the duration of the state disaster emergency, and after a public hear-
20 ing, the legislative body of any village, town, city, or county may
21 adopt a single local law, or a school district may adopt a single resol-
22 ution, providing that tax payments or special ad valorem levies owed by
23 small businesses and small landlords normally due to such taxing juris-
24 diction may be separated into as many installment payments as are neces-
25 sary to provide financial relief to such taxpayers in such jurisdiction;
26 provided however, that such local law or resolution shall set dates
27 certain for such payments, and shall not impose any additional obli-
28 gation on such taxpayers for not paying any portion of taxes earlier
29 than would normally be due under the taxing jurisdiction's normal sched-
30 ule; and provided further, that no taxing jurisdiction may separate the
31 tax collection dates of another taxing jurisdiction without such taxing
32 jurisdiction's authorization via passage of a local law; and provided
33 further, that the final payment of such payment schedule must be no
34 later than one hundred twenty days after the original tax payment due
35 date; and provided further, that any liability which would normally
36 accrue against a county under section nine hundred thirty-six, nine
37 hundred seventy-six, or thirteen hundred thirty of this chapter, or any
38 other general or special law, or any local law, ordinance, resolution,
39 or city or county charter, shall be waived insofar as such liability is
40 created by such taxing jurisdiction's decision to defer taxes under this
41 section.
42 § 2. This act shall take effect immediately.
