Senate Bill S8147

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8147
 
                             I N  S E N A T E
 
                               April 8, 2020
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real  property  tax  law,  in  relation  to  certain
   village tax levy penalties
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (a) of subdivision 4 of section 1436 of the  real
 property  tax  law,  as  added  by  chapter  619 of the laws of 1977, is
 amended to read as follows:
   (a) If action to enforce collection is to  be  initiated  pursuant  to
 section  fourteen hundred forty-two of this [chapter] TITLE, the account
 and certificate described in subdivision three of this section shall  be
 transmitted  to  the  county  treasurer  by the board of trustees within
 fifteen days after the tax roll and warrant has  been  returned  by  the
 village  treasurer to the board of trustees. Upon delivery to the county
 treasurer of the account and certificate  of  unpaid  village  taxes,  a
 penalty  of  [five percentum] ONE-HALF PER CENTUM shall be added to each
 amount currently due and owing. The amount of penalty and interest accu-
 mulated on any delinquent account at the time such account is  transmit-
 ted  to  the county treasurer shall be included in and be deemed part of
 the amount of the unpaid tax for purposes of  payments  to  the  village
 from  the  county treasurer and for purposes of computing the additional
 percentage to be levied by the county legislative body.
   § 2. Subdivision 2, 3 and 4 of section 1442 of the real  property  tax
 law,  subdivisions 2 and 4 as amended and subdivision 3 as renumbered by
 chapter 745 of the laws of 1980 and subdivision 3 as  added  by  chapter
 619 of the laws of 1977, are amended to read as follows:
   2.  Prior  to the direction from the county legislative body to relevy
 delinquent village taxes, any person whose real property is included  in
 the account of delinquent village taxes returned to the county treasurer
 pursuant  to  paragraph  (a)  of  subdivision  four  of section fourteen
 hundred thirty-six of this [chapter] TITLE may pay to the county  treas-
 urer  the  amount of taxes entered thereon, with interest accumulated to
 the time of the return of the tax roll and warrant by the village treas-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD16026-01-0

 S. 8147                             2
 
 urer to the village board of trustees. The county  treasurer  shall  pay
 over to the village treasurer all moneys realized from the collection of
 such  unpaid  taxes, including interest, prior to the direction from the
 county  legislative  body  that  those  taxes remaining unpaid are to be
 relevied, except that  the  county  treasurer  shall  retain  the  [five
 percentum] ONE-HALF PER CENTUM penalty imposed pursuant to paragraph (a)
 of  subdivision  four  of  section  fourteen  hundred thirty-six of this
 [chapter] TITLE, and such amount shall be paid over to the county.
   3. Within two weeks prior to the levy of the town  and  county  taxes,
 the  account  and  certification  of  delinquent village taxes remaining
 unpaid shall be transmitted by the county treasurer to the county legis-
 lative body, which shall cause the amount of such unpaid taxes, together
 with [seven percentum] ONE-HALF PER CENTUM of the  amount  of  principal
 and  interest, to be relevied upon the real property upon which the same
 were orginally imposed by the village. The amount relevied  pursuant  to
 this  section  shall include village taxes payable in installments which
 shall have remained unpaid after the date upon which the  last  install-
 ment  was  due.  After  relevy on the town and county tax roll, all such
 relevied amounts shall become a part of the total tax to  be  collected.
 Such  relevied  amounts  shall be considered due and owing to the county
 treasurer to reimburse the county for the amounts advanced  pursuant  to
 subdivision three of this section.
   4.  The  county  treasurer  shall, on or before the first day of April
 following the receipt of the account  and  certification  of  delinquent
 village taxes as provided in section fourteen hundred thirty-six of this
 [chapter]  TITLE,  pay  to the village treasurer, the amount of returned
 delinquent village taxes remaining unpaid,  including  interest  accumu-
 lated  to  the  time  of  the  return of the tax roll and warrant by the
 village treasurer to the village board of trustees,  provided  that  the
 county  treasurer  shall  retain  the [five] ONE-HALF per centum penalty
 imposed pursuant to paragraph (a) of subdivision four of  section  four-
 teen hundred thirty-six of this [chapter] TITLE.
   § 3. This act shall take effect immediately.