Assembly Bill A10245

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10245
 
                           I N  A S S E M B L Y
 
                               April 8, 2020
                                ___________
 
 Introduced  by  M.  of  A.  FERNANDEZ  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to suspending the
   payment of property taxes during a state disaster emergency for owners
   of one, two and three family dwellings; to  amend  the  real  property
   law,  in  relation to suspending rent payments during a state disaster
   emergency; and to amend the public authorities  law,  in  relation  to
   suspending  power,  water  and  sewer payments during a state disaster
   emergency
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  2  of section 925-a of the real property tax
 law, as amended by chapter 522 of the laws of 2007, is amended  to  read
 as follows:
   2.  Notwithstanding  any  provision  of  law to the contrary, during a
 state disaster emergency as defined by section twenty of  the  executive
 law, the governor may, by executive order issued upon the request of the
 chief  executive  officer  of  a  county,  city, town, village or school
 district in the affected area, EXCEPT FOR PROPERTY OWNERS COVERED PURSU-
 ANT TO SECTION NINE HUNDRED TWENTY-FIVE-F OF THIS TITLE, extend by up to
 twenty-one days the final date for  paying  taxes  without  interest  or
 penalty  in such county, city, town, village or school district. If such
 an extension is granted, and any taxes are not paid by the final date so
 provided, those taxes shall be subject to the same interest  and  penal-
 ties that would have applied if no extension had been granted.
   §  2.  The  real  property  tax law is amended by adding a new section
 925-f to read as follows:
   § 925-F. SUSPENSION OF PAYMENT OF REAL PROPERTY TAXES DURING  A  STATE
 DISASTER  EMERGENCY.  1. AS USED IN THIS SECTION, "COVERED PERIOD" MEANS
 THE PERIOD BEGINNING ON THE DATE ON WHICH  A  STATE  DISASTER  EMERGENCY
 BEGINS  AND  ENDING  ON  THE  DATE THAT IS THIRTY DAYS AFTER THE DATE ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2. NOTWITHSTANDING ANY PROVISION OF LAW  TO  THE  CONTRARY,  DURING  A
 STATE  DISASTER  EMERGENCY AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD16095-01-0

 A. 10245                            2
 
 LAW AND THE CORRELATING COVERED PERIOD, ANY OWNER OF A ONE, TWO OR THREE
 FAMILY DWELLING SHALL NOT BE RESPONSIBLE FOR PAYMENT OF TAXES AND  SHALL
 NOT BE CHARGED INTEREST OR PENALTIES FOR NOT MAKING PAYMENTS DURING SUCH
 TIME.  SUCH EXEMPTION FROM THE PAYMENT OF TAXES SHALL LAST FOR THE DURA-
 TION OF THE COVERED PERIOD.
   § 3. The real property law is amended by adding a new section 226-d to
 read as follows:
   §  226-D. SUSPENSION OF RENT PAYMENTS DURING A STATE DISASTER EMERGEN-
 CY. 1. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE  THE
 FOLLOWING MEANINGS:
   (A) "COVERED PERIOD" MEANS THE PERIOD BEGINNING ON THE DATE ON WHICH A
 STATE  DISASTER  EMERGENCY  BEGINS AND ENDING ON THE DATE THAT IS THIRTY
 DAYS AFTER THE DATE ON WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   (B) "RESIDENTIAL TENANT" SHALL HAVE THE SAME MEANING AS PARAGRAPH  (A)
 OF SUBDIVISION ONE OF SECTION TWO HUNDRED THIRTY-FIVE-F OF THIS ARTICLE,
 OR  THOSE  WHO  OTHERWISE PAY FOR THE USE AND OCCUPANCY OF A RESIDENTIAL
 DWELLING.
   (C) "COMMERCIAL TENANT" SHALL MEAN A PERSON OR ENTITY LAWFULLY OCCUPY-
 ING A COVERED PROPERTY PURSUANT TO A LEASE OR OTHER RENTAL AGREEMENT.
   (D) "COVERED PROPERTY" SHALL MEAN ANY BUILDING OR PORTION OF A  BUILD-
 ING:
   (I)  THAT  IS LAWFULLY USED FOR BUYING, SELLING OR OTHERWISE PROVIDING
 GOODS OR SERVICES, OR FOR OTHER LAWFUL BUSINESS, COMMERCIAL  OR  PROFES-
 SIONAL SERVICES, OR MANUFACTURING ACTIVITIES; AND
   (II)  FOR WHICH A CERTIFICATE OF OCCUPANCY AUTHORIZING RESIDENTIAL USE
 OF SUCH BUILDING OR SUCH PORTION OF A BUILDING HAS NOT BEEN ISSUED.
   (E) "SMALL BUSINESS" SHALL  HAVE  THE  SAME  MEANING  AS  SECTION  ONE
 HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT LAW.
   2.  NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY RESIDEN-
 TIAL TENANT OR SMALL BUSINESS COMMERCIAL TENANT IN THE  STATE  THAT  HAS
 LOST  INCOME  OR  HAS  BEEN FORCED TO CLOSE THEIR PLACE OF BUSINESS AS A
 RESULT OF GOVERNMENT ORDERED RESTRICTIONS IN RESPONSE TO A STATE  DISAS-
 TER  EMERGENCY  AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE LAW, SHALL
 HAVE ALL RENT PAYMENTS SUSPENDED FOR  THE  DURATION  OF  THE  CORRELATED
 COVERED  PERIOD.    SUCH RESIDENTIAL TENANT OR SMALL BUSINESS COMMERCIAL
 TENANT SHALL NOT AND SHALL NEVER BE REQUIRED  TO  PAY  ANY  RENT  WAIVED
 DURING SUCH TIME PERIOD.  EVERY RESIDENTIAL OR SMALL BUSINESS COMMERCIAL
 TENANT  WHOSE  LEASE EXPIRES DURING THIS TIME PERIOD SHALL BE SUBJECT TO
 AN AUTOMATIC RENEWAL LEASE AT THE CURRENT RENT CHARGED. LATE FEES  SHALL
 NOT BE COLLECTABLE FOR RENT ACCRUED DURING THIS TIME PERIOD.
   3.  (A) ANY PERSON WHO FACES A FINANCIAL HARDSHIP AS A RESULT OF BEING
 DEPRIVED RENT PAYMENTS FOR A COVERED PROPERTY PURSUANT TO  THIS  SECTION
 SHALL  RECEIVE  FORGIVENESS  ON  ANY  MORTGAGE PAYMENTS FOR SUCH COVERED
 PROPERTY IN AN AMOUNT DETERMINED BY THE FOLLOWING FRACTION MULTIPLIED BY
 SUCH MORTGAGE PAYMENT, UP TO THE TOTAL DOLLAR AMOUNT OF LOST RENT:
   (I) THE NUMERATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS SUSPENDED
 FOR HIS OR HER TENANTS OVER THE COVERED PERIOD LAID OUT IN THIS SECTION;
 AND
   (II) THE DENOMINATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS  TYPI-
 CALLY  OWED FOR SUCH ENTIRE PROPERTY OVER THE COVERED PERIOD LAID OUT IN
 THIS SECTION.
   (B) ANY PERSON QUALIFYING FOR MORTGAGE PAYMENT FORGIVENESS UNDER  THIS
 SUBDIVISION  SHALL  NOT  AND SHALL NEVER BE REQUIRED TO PAY ANY MORTGAGE
 PAYMENTS WAIVED DURING SUCH TIME PERIOD.
   § 4. The public authorities law is amended by  adding  a  new  section
 2858 to read as follows:

 A. 10245                            3
 
   §  2858.  SUSPENSION OF PAYMENTS BY CERTAIN AUTHORITIES DURING A STATE
 DISASTER EMERGENCY. 1. AS USED IN THIS SECTION, "COVERED  PERIOD"  MEANS
 THE  PERIOD  BEGINNING  ON  THE DATE ON WHICH A STATE DISASTER EMERGENCY
 BEGINS AND ENDING ON THE DATE THAT IS THIRTY  DAYS  AFTER  THE  DATE  ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2.  ALL STATE AND LOCAL AUTHORITIES THAT PROVIDE POWER, WATER OR SEWER
 UTILITIES SHALL, DURING A STATE DISASTER EMERGENCY AS DEFINED BY SECTION
 TWENTY OF THE EXECUTIVE LAW, SUSPEND COLLECTION  OF  PAYMENTS  FOR  SUCH
 UTILITIES FROM ALL CUSTOMERS DURING THE CORRELATING COVERED PERIOD. SUCH
 CUSTOMERS  SHALL  NOT  AND  SHALL  NEVER  BE REQUIRED TO PAY ANY UTILITY
 CHARGES WAIVED DURING SUCH TIME PERIOD. LATE FEES SHALL NOT BE COLLECTA-
 BLE FOR UTILITY CHARGES ACCRUED DURING THIS TIME PERIOD.
   § 5. This act shall take effect immediately.