senate Bill S4676A

2019-2020 Legislative Session

Relates to interest rates imposed on late payment of property taxes and delinquencies

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Sponsored By

Current Bill Status - In Senate Committee Rules Committee


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

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Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2019 committed to rules
May 22, 2019 advanced to third reading
May 21, 2019 2nd report cal.
May 20, 2019 1st report cal.794
Apr 18, 2019 print number 4676a
Apr 18, 2019 amend and recommit to local government
Mar 20, 2019 referred to local government

Votes

view votes

May 20, 2019 - Local Government committee Vote

S4676A
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Local Government committee vote details

Local Government Committee Vote: May 20, 2019

aye wr (1)

S4676 - Details

Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§924-a, 936 & 1112, RPT L

S4676 - Summary

Relates to authorizing counties to set interest rates imposed on late payment of property taxes and delinquencies and redemption of property subject to more than one tax lien.

S4676 - Sponsor Memo

S4676 - Bill Text download pdf


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

                                  4676

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                             March 20, 2019
                               ___________

Introduced  by Sen. KAVANAGH -- 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 interest rates
  imposed on late payment of taxes and delinquencies and  redemption  of
  property subject to more than one tax lien

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

  Section 1. Subdivision 1 of section 924-a of  the  real  property  tax
law, as amended by chapter 26 of the laws of 2003, is amended to read as
follows:
  1.  The amount of interest to be added on all taxes received after the
interest free period and all delinquent taxes shall be  one-twelfth  the
rate  of  interest as determined pursuant to subdivision two or two-a of
this section rounded to the nearest one-hundredth of a percentage point,
except as otherwise provided by a general or special law, or a local law
adopted by a city pursuant to the municipal home rule law or any special
law OR BY A LOCAL LAW ADOPTED BY A COUNTY.  Such interest shall be added
for each month or fraction thereof until such taxes are paid.
  § 2. Section 936 of the real property tax law, as amended  by  chapter
237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
laws of 1997, is amended to read as follows:
  § 936. Return of unpaid delinquent taxes.  [1.] Upon the expiration of
his warrant, each collecting officer shall make and deliver to the coun-
ty treasurer an account, subscribed and affirmed by him  as  true  under
the  penalties  of  perjury,  of  all taxes listed on the tax roll which
remain unpaid, except that such collecting officer shall not include  in
such  account  the  amount  of the installments of taxes returned unpaid
pursuant to [section nine hundred twenty-eight-b or] subdivision one  of
section  nine  hundred seventy-six of this chapter. The county treasurer
shall, if satisfied that such account is correct, credit  him  with  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01239-01-9

Co-Sponsors

S4676A (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§924-a, 936 & 1112, RPT L

S4676A (ACTIVE) - Summary

Relates to authorizing counties to set interest rates imposed on late payment of property taxes and delinquencies and redemption of property subject to more than one tax lien.

S4676A (ACTIVE) - Sponsor Memo

S4676A (ACTIVE) - Bill Text download pdf


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

                                 4676--A

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                             March 20, 2019
                               ___________

Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  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 interest rates
  imposed on late payment of taxes and delinquencies and  redemption  of
  property subject to more than one tax lien

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

  Section 1. Subdivision 1 of section 924-a of  the  real  property  tax
law, as amended by chapter 26 of the laws of 2003, is amended to read as
follows:
  1.  The amount of interest to be added on all taxes received after the
interest free period and all delinquent taxes shall be  one-twelfth  the
rate  of  interest as determined pursuant to subdivision two or two-a of
this section rounded to the nearest one-hundredth of a percentage point,
except as otherwise provided by a general or special law, or a local law
adopted by a city pursuant to the municipal home rule law or any special
law OR BY A LOCAL LAW ADOPTED BY A COUNTY.  Such interest shall be added
for each month or fraction thereof until such taxes are paid.
  § 2. Section 936 of the real property tax law, as amended  by  chapter
237  of the laws of 1995, subdivision 1 as amended by chapter 355 of the
laws of 1997, is amended to read as follows:
  § 936. Return of unpaid delinquent taxes.  [1.] Upon the expiration of
his warrant, each collecting officer shall make and deliver to the coun-
ty treasurer an account, subscribed and affirmed by him  as  true  under
the  penalties  of  perjury,  of  all taxes listed on the tax roll which
remain unpaid, except that such collecting officer shall not include  in
such  account  the  amount  of the installments of taxes returned unpaid
pursuant to [section nine hundred twenty-eight-b or] subdivision one  of
section  nine  hundred seventy-six of this chapter. The county treasurer
shall, if satisfied that such account is correct, credit  him  with  the
amount  of  such  unpaid delinquent taxes. Such return shall be endorsed
upon or attached to the tax roll.

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