assembly Bill A10252A

2019-2020 Legislative Session

Relates to deferring certain taxes during a declared state disaster emergency and providing for installment payments thereafter

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Sponsored By

Current Bill Status Via S8138 - Passed Senate & Assembly


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 28, 2020 returned to senate
passed assembly
ordered to third reading rules cal.29
substituted for a10252a
May 28, 2020 substituted by s8138b
May 27, 2020 ordered to third reading rules cal.29
rules report cal.29
reported
reported referred to rules
May 26, 2020 reported referred to ways and means
May 25, 2020 print number 10252a
May 25, 2020 amend (t) and recommit to real property taxation
Apr 08, 2020 referred to real property taxation

Votes

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May 26, 2020 - Local Government committee Vote

S8138B
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 26, 2020

May 24, 2020 - Rules committee Vote

S8138B
17
0
committee
17
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

A10252 - Details

See Senate Version of this Bill:
S8138
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

A10252 - Summary

Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.

A10252 - Bill Text download pdf


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

                                  10252

                          I N  A S S E M B L Y

                              April 8, 2020
                               ___________

Introduced  by M. of A. STERN -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to amend the real property tax  law,  in  relation  to  deferring
  certain taxes during a declared state disaster emergency and providing
  for installment payments thereafter

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

  Section 1. Subdivision 2 of section 972 of the real property tax  law,
as  amended  by section 12 of part B of chapter 389 of the laws of 1997,
is amended to read as follows:
  2. Payment schedule. (A) Such local law shall provide  the  number  of
installments  and the respective dates upon which each installment shall
be due, the first not later than the last day of the month in which  the
respective  taxes  may  be  paid without interest without regard to this
title, and the last not later than the last day of the fiscal  year  for
which it was levied, or in the case of a school district, not later than
the  thirty-first  day of August following the conclusion of such fiscal
year.  Unless the local law provides otherwise, each  installment  shall
be as nearly equal as possible.
  (B)  NOTWITHSTANDING  ANY  PROVISIONS  OF  THIS  CHAPTER, OR ANY OTHER
GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, DURING A  STATE  DISASTER
EMERGENCY  DECLARED  BY  THE  GOVERNOR  PURSUANT TO ARTICLE TWO-B OF THE
EXECUTIVE LAW, THE LEGISLATIVE BODY OF  A  COUNTY  MAY,  BY  LOCAL  LAW,
PROVIDE THAT THEREAFTER AND UNTIL SUCH LOCAL LAW IS REPEALED, THE COUNTY
SHALL  DEFER  THE  SCHEDULED PAYMENT OR INSTALLMENTS OF TAXES UNTIL SUCH
DECLARATION HAS BEEN LIFTED. NO ADDITIONAL INTEREST OR  PENALTIES  SHALL
ACCRUE DURING SUCH TIME OF DEFERMENT. ONCE SUCH STATE DISASTER EMERGENCY
IS  LIFTED  THE  COUNTY MAY COLLECT SUCH TAXES IN INSTALLMENTS AS DETER-
MINED BY LOCAL LAW.
  § 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16098-01-0

Co-Sponsors

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A10252A (ACTIVE) - Details

See Senate Version of this Bill:
S8138
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

A10252A (ACTIVE) - Summary

Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.

A10252A (ACTIVE) - Bill Text download pdf


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

                                10252--A

                          I N  A S S E M B L Y

                              April 8, 2020
                               ___________

Introduced  by M. of A. STERN -- read once and referred to the Committee
  on Real Property  Taxation  --  committee  discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to special defer-
  ments and installment payments during the COVID-19 state of emergency

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

  Section 1. The real property tax law is amended by adding a new  arti-
cle 19-A to read as follows:
                              ARTICLE 19-A
               SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS
                 DURING THE COVID-19 STATE OF EMERGENCY
SECTION 1910. SPECIAL  DEFERMENTS  AND  INSTALLMENT  PAYMENTS DURING THE
                COVID-19 STATE OF EMERGENCY.
  § 1910. SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS DURING THE  COVID-
19  STATE OF EMERGENCY. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO
THE CONTRARY, APPLICABLE TO ALL REAL PROPERTY FOR THE  DURATION  OF  THE
STATE DISASTER EMERGENCY DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER 202
OF TWO THOUSAND TWENTY (HEREINAFTER THE "STATE DISASTER EMERGENCY"), AND
AFTER  A PUBLIC HEARING, THE LEGISLATIVE BODY OF ANY VILLAGE, TOWN, CITY
OR COUNTY MAY ADOPT A SINGLE LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A
SINGLE RESOLUTION, PROVIDING THAT THEREAFTER AND UNTIL SUCH LOCAL LAW OR
RESOLUTION IS REPEALED, SUCH TAXING JURISDICTION SHALL DEFER THE  SCHED-
ULED  PAYMENT OR INSTALLMENTS OF TAXES AND SPECIAL AD VALOREM LEVIES DUE
DURING THE STATE DISASTER EMERGENCY UNTIL SUCH DATE  CERTAIN  THAT  SUCH
LOCAL  LAW  OR  RESOLUTION  SHALL SPECIFY; AND PROVIDED FURTHER, THAT NO
TAXING JURISDICTION SHALL DEFER THE SCHEDULED PAYMENTS OF SUCH TAXES  OF
ANOTHER  TAXING  JURISDICTION  WITHOUT  SUCH OTHER TAXING JURISDICTION'S
AUTHORIZATION VIA PASSAGE OF A LOCAL LAW; AND PROVIDED FURTHER, THAT  NO
SUCH  LOCAL  LAW  OR  RESOLUTION  SHALL  PROVIDE  A DEFERMENT OF ANY TAX
PAYMENT DUE DATE THAT EXTENDS BEYOND ONE HUNDRED TWENTY  DAYS  PAST  THE
ORIGINAL  DUE DATE OF SUCH TAXES; AND PROVIDED FURTHER, THAT ANY LIABIL-
ITY WHICH WOULD NORMALLY ACCRUE AGAINST  A  COUNTY  UNDER  SECTION  NINE
HUNDRED THIRTY-SIX, NINE HUNDRED SEVENTY-SIX, OR THIRTEEN HUNDRED THIRTY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets