senate Bill S1756

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 12 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 02 / Mar / 2011
    • 1ST REPORT CAL.156
  • 03 / Mar / 2011
    • 2ND REPORT CAL.
  • 07 / Mar / 2011
    • ADVANCED TO THIRD READING
  • 12 / Apr / 2011
    • PASSED SENATE
  • 12 / Apr / 2011
    • DELIVERED TO ASSEMBLY
  • 12 / Apr / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 29 / Feb / 2012
    • 1ST REPORT CAL.209
  • 01 / Mar / 2012
    • 2ND REPORT CAL.
  • 05 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 17 / Apr / 2012
    • PASSED SENATE
  • 17 / Apr / 2012
    • DELIVERED TO ASSEMBLY
  • 17 / Apr / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided.

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Bill Details

See Assembly Version of this Bill:
A1791
Versions:
S1756
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Suffolk County
Versions Introduced in 2009-2010 Legislative Cycle:
S6347, A9129

Sponsor Memo

BILL NUMBER:S1756

TITLE OF BILL:

An act
in relation to permitting the county of Suffolk to refund penalties and
interest associated with the non-payment of real property taxes in
certain cases for the 2008-2009 tax year where a town failed to send out
a customary payment-due notice regarding the second-half payment of real
property taxes

PURPOSE OR GENERAL IDEA OF BILL:

Permits Suffolk County to refund penalties and interest associated
with non-payment of real property taxes where customary payment-due
notice was not provided.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 provides notwithstanding provisions permitting Suffolk
County to refund penalties and interest associated with certain
non-payment of real property taxes; Section 2 provides effect date.

JUSTIFICATION:

This bill would allow the Suffolk County Legislature to direct, via
legislative resolution, the Suffolk County Treasurer to refund
penalties and interest to certain property owners where the
non-payment was due to the following:

* The reason for non-payment was due to the failure of a town to
provide written notification that the second-half payment of taxes
was due;
* The town had customarily provided such notice;
* The town failed to mail such notices for the 2008-09 tax year; and
* The taxpayer had subsequently paid the taxes in full, including
interest and penalty by December 31, 2009.

Many taxpayers have come to rely on the customary notification mailer
as a reminder their taxes are due, although this proceed is not
required by law. Some towns, in an effort to cut costs, have
eliminated these mailings. As a result, many taxpayers, already
burdened by skyrocketing bills, were late paying their second-half
bills.

PRIOR LEGISLATIVE HISTORY:

2009-10: A.9129/S.6347 - Remained in Committee

FISCAL IMPLICATIONS:

None to state.

EFFECTIVE DATE:

This act shall take effect immediately.


view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 1756                                                  A. 1791

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 12, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT in relation to permitting the county of Suffolk to refund  penal-
  ties  and  interest  associated  with the non-payment of real property
  taxes in certain cases for the 2008-2009 tax year where a town  failed
  to  send  out a customary payment-due notice regarding the second-half
  payment of real property taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Notwithstanding  the provisions of the Suffolk County Tax
Act or any other provision of law to the contrary, the county of Suffolk
is hereby authorized, by legislative resolution, to  direct  the  county
treasurer  to refund penalties and interest associated with the non-pay-
ment of real property taxes for the year 2008-2009 provided:
  (a) the reason for such non-payment was due to the failure of  a  town
in  said  county  to  provide  written notification that the second-half
payment of real property taxes was due; and
  (b) the county legislature makes a finding in the resolution that such
town had customarily mailed such a notice in previous years; and
  (c) that such town had failed to mail such notice  for  the  2008-2009
tax year; and
  (d)  that  such  non-payment  of  taxes was subsequently paid in full,
including interest and penalties, by December 31, 2009.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03849-01-1

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