Senate Bill S4676A

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2019-S4676 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§924-a, 936 & 1112, RPT L
Versions Introduced in Other Legislative Sessions:
2021-2022: S2845
2023-2024: S606

2019-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.

2019-S4676 - Sponsor Memo

2019-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

2019-S4676A - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§924-a, 936 & 1112, RPT L
Versions Introduced in Other Legislative Sessions:
2021-2022: S2845
2023-2024: S606

2019-S4676A - 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.

2019-S4676A - Sponsor Memo

2019-S4676A - 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.
              

co-Sponsors

2019-S4676B (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§924-a, 936 & 1112, RPT L
Versions Introduced in Other Legislative Sessions:
2021-2022: S2845
2023-2024: S606

2019-S4676B (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.

2019-S4676B (ACTIVE) - Sponsor Memo

2019-S4676B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4676--B
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 20, 2019
                                ___________
 
 Introduced  by Sens. KAVANAGH, HARCKHAM -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
   amended  and  recommitted  to  said  committee  --  recommitted to the
   Committee on Local Government in accordance with Senate Rule 6, sec. 8
   -- 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 certain inter-
   est  rates  imposed  on  late  payment  of taxes and delinquencies and
   redemption of certain 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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