senate Bill S8138B

Signed By Governor
2019-2020 Legislative Session

Relates to deferring certain taxes during the COVID-19 declared state disaster emergency and permitting installment payments thereafter

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Archive: Last Bill Status - Signed by Governor


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

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Actions

view actions (16)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 30, 2021 signed chap.389
Dec 30, 2020 delivered to governor
May 28, 2020 returned to senate
passed assembly
ordered to third reading rules cal.29
substituted for a10252a
May 27, 2020 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.645
May 26, 2020 reported and committed to rules
May 24, 2020 print number 8138b
May 24, 2020 amend (t) and recommit to local government
May 21, 2020 print number 8138a
May 21, 2020 amend (t) and recommit to local government
Mar 28, 2020 referred to local government

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 Local Government committee vote details

Local Government 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 Rules committee vote details

Co-Sponsors

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S8138 - Details

See Assembly Version of this Bill:
A10252
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138 - 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.

S8138 - Sponsor Memo

S8138 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8138
 
                             I N  S E N A T E
 
                              March 28, 2020
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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  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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S8138A - Details

See Assembly Version of this Bill:
A10252
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138A - 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.

S8138A - Sponsor Memo

S8138A - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8138--A
 
                             I N  S E N A T E
 
                              March 28, 2020
                                ___________
 
 Introduced  by  Sens.  MARTINEZ,  ADDABBO,  CARLUCCI,  COMRIE,  HOYLMAN,
   KAVANAGH, KRUEGER, METZGER, SEPULVEDA -- 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
 
 AN ACT to amend the real property tax law, in relation to special defer-
   ments,  reductions, 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, REDUCTIONS AND INSTALLMENT PAYMENTS
                  DURING THE COVID-19 STATE OF EMERGENCY
 SECTION  1910.  SPECIAL DEFERMENTS, REDUCTIONS, AND INSTALLMENT PAYMENTS
 DURING THE COVID-19 STATE OF EMERGENCY.
   § 1910.  SPECIAL  DEFERMENTS,  REDUCTIONS,  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  PERIOD  BEGINNING MARCH SEVENTH, TWO THOUSAND TWENTY, AND ENDING ON
 THE DATE ON WHICH NONE OF THE  RESTRICTIONS  CONSTITUTING  NEW  YORK  ON
 PAUSE,  AS  DEFINED  BY EXECUTIVE ORDER 202.31, CONTINUE TO APPLY IN THE
 COUNTY WHERE SUCH REAL PROPERTY IS LOCATED, AND AFTER A PUBLIC  HEARING,
 THE  LEGISLATIVE  BODY  OF ANY VILLAGE, TOWN, CITY OR COUNTY MAY ADOPT A
 LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A RESOLUTION,  PROVIDING  THAT
 THEREAFTER  AND  UNTIL  SUCH  LOCAL  LAW OR RESOLUTION IS REPEALED, SUCH
 TAXING JURISDICTION SHALL DEFER THE SCHEDULED PAYMENT OR INSTALLMENTS OF
 TAXES AND SPECIAL AD VALOREM LEVIES DUE DURING NEW YORK ON  PAUSE  UNTIL
 SUCH  DATE  CERTAIN  THAT  SUCH LOCAL LAW OR RESOLUTION SHALL SPECIFY OR
 THAT SUCH TAXING JURISDICTION  SHALL  REDUCE  THE  AMOUNT  OF  SCHEDULED
 PAYMENTS  OR  INSTALLMENTS  OF  TAXES  AND SPECIAL AD VALOREM LEVIES DUE
 DURING NEW YORK ON PAUSE BY SUCH AMOUNT AS SUCH LOCAL LAW OR  RESOLUTION
 SHALL SPECIFY; PROVIDED HOWEVER, THAT ANY LIABILITY WHICH WOULD NORMALLY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

Co-Sponsors

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S8138B (ACTIVE) - Details

See Assembly Version of this Bill:
A10252
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138B (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.

S8138B (ACTIVE) - Sponsor Memo

S8138B (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8138--B
 
                             I N  S E N A T E
 
                              March 28, 2020
                                ___________
 
 Introduced  by  Sens.  MARTINEZ,  ADDABBO,  CARLUCCI,  COMRIE,  HOYLMAN,
   KAVANAGH, KRUEGER, METZGER, SEPULVEDA -- 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 -- 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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