BILL NUMBER:A10533

TITLE OF BILL:

An act
to amend the real property tax law, in relation to the extension of the
deadline for payment of real property tax for a member of the deployed
military

PURPOSE OR GENERAL IDEA OF BILL:

Amends the Real Property Tax law to make tile current optional 90 day
extension for paying real property taxes for members of the military
deployed on active duty mandatory.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends section 925-d of the real property tax law by
removing the language requiring a local resolution in order to allow
a member of the military deployed in active duty an extension of up
to 90 days from his or her return to pay all real property taxes
without penalty.

Section 2 contains the effective date.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER:
              

Amends section 925-d of the Real Property Tax law to make extensions
of up to 90 days for returning members of the military uniform across
the state without the need for local action.

JUSTIFICATION:

The Real Property Tax law currently allows municipalities to adopt a
local ordinance granting an extension of up to 90 days for returning
members of the military to pay their real property taxes without
penalty. This law was enacted as part of Chapter 106 of the laws of
2003 (the "Patriot Plan"), and the intent was clearly to prevent the
obviously iniquitous situation where a member of the armed forces is
financially penalized because they were busy at the time of their due
date risking their lives in the service of their Country.
Notwithstanding the intent of Chapter 106, some municipalities have
not yet enacted such local legislation, and a few of the first
military members to return from service overseas in Iraq and
elsewhere have- been hit with penalties for late payment. Whether the
failure to enact such a local ordinance was short term oversight or
not, it cannot serve the interests of equity or justice for our
newest veterans to be charged such a penalty upon their return home.
Given that such real property taxes remain 100% payable to
the locality this does not represent any sort of unfunded mandate and
there does not exist a good reason to allow this situation to continue.

PRIOR LEGISLATIVE HISTORY:

2008: A.4842;  Referred to Real Property Taxation
2007: A.4842;  Referred to Real Property Taxation
2006: A.2905;  Held for consideration in Real Property Taxation
2005: A.2905;  Referred to Real Property Taxation
2004: A.10471; Referred to Real Property  Taxation

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.

EFFECTIVE DATE:
Immediate.