Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.
STATE OF NEW YORK
________________________________________________________________________
9946
IN ASSEMBLY
April 26, 2024
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to refunding penalties accrued on certain real prop-
erty taxes in the town of Scarsdale, county of Westchester
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, the custodian
2 of taxes of the town of Scarsdale, county of Westchester, shall, upon
3 approval by the Scarsdale town board, refund any penalties accrued on
4 real property taxes owed by any owner of real property located within
5 such town who failed to pay the 2023-2024 school taxes on or before
6 September 30, 2023, or on or before September 30, 2023 and January 31,
7 2024 if such person elected to pay such taxes in two installments, due
8 to the specific failure by the United States Postal Service to deliver
9 real property tax bills in August 2023 or September 2023 for such taxes
10 to such owners. In order to be eligible for the relief contemplated
11 herein, any owner of real property in the town of Scarsdale who failed
12 to receive a 2023-2024 real property tax bill for such property that has
13 not been otherwise delinquent for school, village or county taxes bill-
14 ings for 2021, 2022, or 2023, may apply for a refund pursuant to this
15 act to the Scarsdale town custodian of taxes in a manner and form to be
16 determined by the Scarsdale town board, provided that no penalties shall
17 be refunded on the 2023-2024 school tax if such tax payment was not paid
18 in full, including any penalties by March 31, 2024.
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15216-01-4
