Senate Bill S8147

2019-2020 Legislative Session

Minimizes the current penalty for paying village and school taxes

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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2019-S8147 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§1436 & 1442, RPT L

2019-S8147 (ACTIVE) - Summary

Minimizes the current penalty for paying village and school taxes to one-half percent.

2019-S8147 (ACTIVE) - Sponsor Memo

2019-S8147 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8147
 
                             I N  S E N A T E
 
                               April 8, 2020
                                ___________
 
 Introduced  by Sen. CARLUCCI -- 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  certain
   village tax levy penalties
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (a) of subdivision 4 of section 1436 of the  real
 property  tax  law,  as  added  by  chapter  619 of the laws of 1977, is
 amended to read as follows:
   (a) If action to enforce collection is to  be  initiated  pursuant  to
 section  fourteen hundred forty-two of this [chapter] TITLE, the account
 and certificate described in subdivision three of this section shall  be
 transmitted  to  the  county  treasurer  by the board of trustees within
 fifteen days after the tax roll and warrant has  been  returned  by  the
 village  treasurer to the board of trustees. Upon delivery to the county
 treasurer of the account and certificate  of  unpaid  village  taxes,  a
 penalty  of  [five percentum] ONE-HALF PER CENTUM shall be added to each
 amount currently due and owing. The amount of penalty and interest accu-
 mulated on any delinquent account at the time such account is  transmit-
 ted  to  the county treasurer shall be included in and be deemed part of
 the amount of the unpaid tax for purposes of  payments  to  the  village
 from  the  county treasurer and for purposes of computing the additional
 percentage to be levied by the county legislative body.
   § 2. Subdivision 2, 3 and 4 of section 1442 of the real  property  tax
 law,  subdivisions 2 and 4 as amended and subdivision 3 as renumbered by
 chapter 745 of the laws of 1980 and subdivision 3 as  added  by  chapter
 619 of the laws of 1977, are amended to read as follows:
   2.  Prior  to the direction from the county legislative body to relevy
 delinquent village taxes, any person whose real property is included  in
 the account of delinquent village taxes returned to the county treasurer
 pursuant  to  paragraph  (a)  of  subdivision  four  of section fourteen
 hundred thirty-six of this [chapter] TITLE may pay to the county  treas-
 urer  the  amount of taxes entered thereon, with interest accumulated to
 the time of the return of the tax roll and warrant by the village treas-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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