senate Bill S8138B

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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Sponsored By

Current Bill Status - In Senate Committee Local Government 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 (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
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

Co-Sponsors

view additional co-sponsors

S8138 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138 - Summary

Permits municipalities to defer certain property taxes during the COVID-19 declared state disaster emergency and permits installment payments thereafter to be determined by the local legislative body; no additional interest or penalties shall accrue during such deferment.

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

view additional co-sponsors

S8138A - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138A - Summary

Permits municipalities to defer certain property taxes during the COVID-19 declared state disaster emergency and permits installment payments thereafter to be determined by the local legislative body; no additional interest or penalties shall accrue during such deferment.

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

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 19-A §1910, RPT L

S8138B (ACTIVE) - Summary

Permits municipalities to defer certain property taxes during the COVID-19 declared state disaster emergency and permits installment payments thereafter to be determined by the local legislative body; no additional interest or penalties shall accrue during such deferment.

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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