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.