The New York State Senate

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

                                  8177

                            I N  S E N A T E

                             April 13, 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 chapter 311 of the laws of 1920 relating to the  assess-
  ment and collection of taxes in Suffolk county, in relation to author-
  izing  certain  local governments to alter property tax payment sched-
  ules; and providing  for  the  repeal  of  such  provisions  upon  the
  expiration thereof

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

  Section 1. Subdivision (c) and the closing paragraph of section 13  of
chapter  311  of  the  laws  of  1920  relating  to  the  assessment and
collection of taxes in Suffolk county, as amended by chapter 745 of  the
laws of 1959, are amended to read as follows:
  (c)  Authorization  for [two] INSTALLMENT payments of taxes. Not later
than June fifteenth in any year, the town board of any town may adopt  a
resolution, which shall be subject to a permissive referendum as herein-
after provided; that after December first next succeeding all taxes upon
real  estate  in  the tax roll shall be due and payable and shall be and
become liens on the real estate affected thereby, and shall be construed
as and deemed to be charges thereon on December first of each year,  and
not earlier, and shall remain such liens until paid.  Provided, however,
that there shall be no penalty if one-half of all such taxes are paid to
the  receiver  on  or before the succeeding tenth day of January and the
second one-half of all such taxes are paid to the receiver on or  before
the  succeeding  thirty-first  day of May. On all such first one-half of
taxes upon real estate remaining unpaid on the tenth day of January, one
per centum of the amount of the said one-half of the tax will be  added,
and  an  additional  one per centum will be added for each month or part
thereof thereafter, until the return of the warrant to the county treas-
urer. The second one-half of the tax on real estate which is due on  the
preceding first day of December may be paid without penalty on the tenth
day  of  May  or  at  any time thereafter, until, but not including, the
succeeding first day of June, providing the first one-half of  such  tax
shall  have  been  paid  or  shall be paid at the same time. The warrant

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD16047-02-0

S. 8177                             2

annexed to the tax roll of any town adopting  such  proposition  and  in
which  taxes on real estate are payable in installments shall be made to
conform to the provisions of this subdivision  as  hereby  amended.  Any
such  resolution of the town board providing for the collection of taxes
in installments shall not  take  effect  until  thirty  days  after  its
adoption;  nor  until  approved by the affirmative vote of a majority of
the qualified electors of such town voting upon a proposition  therefor,
if  within  thirty  days after its adoption there be filed with the town
clerk a petition subscribed and  acknowledged  as  provided  in  article
seven  of the town law with respect to the submission of a referendum on
petition. If a petition be so filed, a proposition for the  approval  of
such resolution shall be submitted at a general or special town election
to  be  held not more than forty days after the filing of such petition.
Notice of the election shall be given, such election held and the  votes
canvassed  and  result  certified and returned in the manner provided by
the town law relating to the submission of questions upon town  proposi-
tions.  THE  TOWN  BOARD  OF  ANY TOWN WHICH PERMITS PAYMENT OF TAXES IN
INSTALLMENTS PURSUANT TO THIS SUBDIVISION MAY ADOPT A RESOLUTION PROVID-
ING THAT THE SECOND ONE-HALF OF ALL  SUCH  TAXES  MAY  BE  PAID  TO  THE
RECEIVER  IN  TWO  INSTALLMENTS,  THE  FIRST ON OR BEFORE THE SUCCEEDING
THIRTY-FIRST DAY OF MAY, AND THE SECOND ON OR  BEFORE  THE  THIRTY-FIRST
DAY  OF  AUGUST; PROVIDED THAT SUCH RESOLUTION SHALL NOT BE SUBJECT TO A
PERMISSIVE REFERENDUM AND SHALL TAKE EFFECT IMMEDIATELY UPON ADOPTION BY
THE TOWN BOARD AND NO INTEREST OR  PENALTIES  SHALL  BE  ADDED  TO  SUCH
SECOND  HALF PAYMENTS. ALL OTHER PROVISIONS OF THIS SUBDIVISION RELATING
TO THE PAYMENT OF SUCH TAXES SHALL BE APPLICABLE.
  Notwithstanding the provisions of any general or special  law  to  the
contrary,  the  town  board  of any town may, by resolution, provide for
separating school taxes from all the  remainder  of  the  taxes,  to  be
collected  pursuant  to  the provisions of the tax warrant, also provide
for the collection and payment by the taxpayers of  their  school  taxes
[at  one  time]  IN INSTALLMENTS AS SET FORTH IN SUBDIVISION (C) OF THIS
SECTION, and the collection and payment of  all  the  remainder  of  the
taxes  to be collected pursuant to the provisions of the tax warrant, at
another time or times, and further provide that separate bills be issued
and mailed and receipts given for payment of school taxes as well as for
all the  remainder  of  the  taxes  to  be  collected  pursuant  to  the
provisions of the tax warrant.
  §  2.  This  act shall take effect immediately and shall expire and be
deemed repealed six months after such effective date.