S T A T E O F N E W Y O R K
________________________________________________________________________
8193
I N S E N A T E
April 13, 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 authorizing a
municipality to provide for the payment of delinquent taxes; and
providing for the repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 2 of section 1184 of the real property tax law,
as amended by chapter 532 of the laws of 1994, is amended to read as
follows:
2. Installment payment of eligible delinquent taxes. The governing
body of a tax district is hereby authorized and empowered to enact and
amend a local law providing for the installment payment of eligible
delinquent taxes. Such installment payment of eligible delinquent taxes
shall be made available to each eligible owner on a uniform basis pursu-
ant to the provisions of this section and the local law. Such install-
ment payment of eligible delinquent taxes shall commence upon the sign-
ing of an agreement between the enforcing officer and the eligible
owner. The agreement shall be kept on file in the office of the enforc-
ing officer. PROVIDED, HOWEVER, THAT ANY MUNICIPALITY MAY PROVIDE TO ANY
RESIDENT AN OPPORTUNITY FOR A FORBEARANCE OF PAYMENTS PURSUANT TO THIS
SUBDIVISION FOR ANY PERSON OR ENTITY FACING A FINANCIAL HARDSHIP DUE TO
THE COVID-19 PANDEMIC.
§ 2. Subdivision 7 of section 1184 of the real property tax law, as
amended by chapter 579 of the laws of 1995, is amended to read as
follows:
7. Interest and penalties. Interest on the total amount of eligible
delinquent taxes, less the amount of the down payment made by the eligi-
ble owner, if any is required, shall be that amount as determined pursu-
ant to section nine hundred twenty-four-a of this chapter, or such other
law as may be applicable. The rate of interest in effect on the date the
agreement is signed shall remain constant during the period of the
agreement. If an installment is not paid on or before the date it is
due, interest shall be added at the applicable rate for each month or
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16121-02-0
S. 8193 2
portion thereof until paid. In addition, if an installment is not paid
by the end of the fifteenth calendar day after the payment due date, a
late charge of [five] ONE-HALF percent of the overdue payment shall be
added. PROVIDED, HOWEVER, THAT ANY MUNICIPALITY MAY PROVIDE TO ANY RESI-
DENT AN OPPORTUNITY FOR A FORBEARANCE OF PAYMENTS PURSUANT TO THIS
SUBDIVISION FOR ANY PERSON OR ENTITY FACING A FINANCIAL HARDSHIP DUE TO
THE COVID-19 PANDEMIC.
§ 3. This act shall take effect immediately and shall expire and be
deemed repealed December 31, 2020.