Senate Bill S2111

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

    S. 2111                                                  A. 3041

                       2015-2016 Regular Sessions

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

                            January 21, 2015
                               ___________

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 to amend chapter 311 of the laws of 1920 relating to the  assess-
  ment  and  collection  of  taxes in Suffolk county, in relation to the
  authorization for two payments of such taxes

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

  Section 1. Subdivision (c) of section 13 of chapter 311 of the laws of
1920,  relating  to  the  assessment  and collection of taxes in Suffolk
county, as amended by chapter 745 of the laws of  1959,  is  amended  to
read as follows:
  (c)  Authorization  for  two  payments  of  taxes. Not later than June
fifteenth in any year, the town board of any town  may  adopt  a  resol-
ution,  which shall be subject to a permissive referendum as hereinafter
provided; that after December first next succeeding all taxes upon  real
estate  in the tax roll shall be due and payable and shall be and become
liens on the real estate affected thereby, and shall be construed as and
deemed to be charges thereon on December first of  each  year,  and  not
earlier,  and  shall  remain  such liens until paid.  Provided, however,
that there shall be no penalty if one-half of all such taxes are paid to
the receiver on or before the succeeding tenth day of  January  and  the
second  one-half of all such taxes are paid to the receiver on or before
the succeeding thirty-first day of May.
  FIRST INSTALLMENT. THE FIRST ONE-HALF OF THE TAX ON REAL ESTATE  WHICH
IS  DUE  ON THE FIRST DAY OF DECEMBER MAY BE PAID WITHOUT PENALTY AT ANY
TIME ON OR BEFORE THE SUCCEEDING TENTH DAY OF JANUARY. On all such first
one-half of taxes upon real estate remaining unpaid on the tenth day  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00818-01-5
              

S. 2111                             2                            A. 3041

January,  one  percentum  of  the amount of the said one-half of the tax
will be added, and an additional one percentum will be  added  for  each
month or part thereof thereafter, until the return of the warrant to the
county treasurer.
  SECOND  INSTALLMENT.  The  second  one-half  of the tax on real estate
which is due on the preceding first day of December may be paid  without
penalty  on  the  tenth day of May or at any time thereafter, until, but
not including, the succeeding first day of June[,  providing  the  first
one-half  of  such tax shall have been paid or shall be paid at the same
time]. ON ALL SUCH SECOND ONE-HALF OF TAXES UPON REAL  ESTATE  REMAINING
UNPAID  ON  THE  FIRST  DAY OF JUNE, ONE PER CENTUM OF THE AMOUNT OF THE
SAID ONE-HALF OF THE TAX WILL BE ADDED AND AN ADDITIONAL ONE PER  CENTUM
WILL  BE  ADDED  FOR  EACH  MONTH  OR PART THEREOF THEREAFTER, UNTIL THE
RETURN OF THE WARRANT TO THE COUNTY TREASURER. The  warrant  annexed  to
the tax roll of any town adopting such proposition and in which taxes on
real  estate are payable in installments shall be made to conform to the
provisions of this subdivision as hereby amended. Any such resolution of
the town board providing for the collection  of  taxes  in  installments
shall  not  take  effect until thirty days after its adoption; nor until
approved by the affirmative vote of a majority of the qualified electors
of such town voting upon a proposition therefor, if within  thirty  days
after  its  adoption  there  be  filed  with  the  town clerk a petition
subscribed and acknowledged as provided in article seven of the town law
with respect to the submission of a referendum on petition. If  a  peti-
tion  be  so  filed,  a  proposition for the approval of such resolution
shall be submitted at a general or special town election to be held  not
more  than  forty days after the filing of such petition.  Notice of the
election shall be given, such election held and the votes canvassed  and
result  certified  and  returned  in the manner provided by the town law
relating to the submission of questions upon town propositions.
  Notwithstanding the provisions of any general or special  law  to  the
contrary,  the  town  board  of any town may, by resolution, provide for
separating school taxes from all the  remainder  of  the  taxes,  to  be
collected  pursuant  to  the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of their school taxes at
one time, and the collection and payment of all  the  remainder  of  the
taxes  to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the  remainder  of  the  taxes  to  be  collected  pursuant  to  the
provisions of the tax warrant.
  S 2. Subdivision 2 of section 13-a of chapter 311 of the laws of 1920,
relating to the assessment and collection of taxes in Suffolk county, as
amended  by  chapter  847  of  the  laws  of 1984, is amended to read as
follows:
  (2) The tax and five per cent penalty, plus interest on both such  tax
and  penalty  computed  at the rate as provided in section thirteen-c of
this tax act for each month, or part thereof, [from  the  first  day  of
February  after the tax was levied,] may be paid to the county treasurer
at any time before the first day of September succeeding the date of the
tax warrant.
  S 3. This act shall take effect immediately.