senate Bill S8194A

2019-2020 Legislative Session

Relates to installment payments of real property taxes

download bill text pdf

Sponsored By

Archive: Last 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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 06, 2020 print number 8194a
May 06, 2020 amend and recommit to local government
Apr 13, 2020 referred to local government

S8194 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§972, 973, 975, 1326, 1326-a, 1326-b, 1327, 1336 & 1340, RPT L; amd §§11-224.1 & 11-1785, NYC Ad Cd
Versions Introduced in 2021-2022 Legislative Session:
S3585

S8194 - Summary

Provides that any installment of real property tax due and payable in calendar year 2020 shall be due and payable by December 31, 2020; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

S8194 - Sponsor Memo

S8194 - Bill Text download pdf


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

                                  8194

                            I N  S E N A T E

                             April 13, 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 and the administrative code of
  the city of New York, in relation  to  installment  payments  of  real
  property  taxes;  and providing for the repeal of such provisions upon
  expiration thereof

  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.    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. PROVIDED, HOWEVER, THAT ANY INSTALLMENT
OF TAX DUE AND PAYABLE BY APRIL FIFTEENTH, TWO THOUSAND TWENTY SHALL  BE
DUE AND PAYABLE BY DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY.
  §  2.  Subdivision  1  of section 973 of the real property tax law, as
added by chapter 953 of the laws of 1962, is amended to read as follows:
  1. Upon the enactment of such  local  law  by  a  county  pursuant  to
section nine hundred seventy-two of this [chapter] TITLE, the town board
of  any town may determine that thereafter and until such action be duly
rescinded, the amount of taxes for county,  town  and  special  district
purposes  constituting  in  the  aggregate  an amount in excess of fifty
dollars levied by the board of supervisors  pursuant  to  law  upon  any
parcel  of  real  property  situated  within  such  town, may be paid in
installments as provided in the local law enacted by the county pursuant
to section nine hundred seventy-two of this [chapter]  TITLE;  PROVIDED,
HOWEVER, THAT ANY INSTALLMENT OF TAX DUE AND PAYABLE BY APRIL FIFTEENTH,

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

S8194A (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§972, 973, 975, 1326, 1326-a, 1326-b, 1327, 1336 & 1340, RPT L; amd §§11-224.1 & 11-1785, NYC Ad Cd
Versions Introduced in 2021-2022 Legislative Session:
S3585

S8194A (ACTIVE) - Summary

Provides that any installment of real property tax due and payable in calendar year 2020 shall be due and payable by December 31, 2020; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

S8194A (ACTIVE) - Sponsor Memo

S8194A (ACTIVE) - Bill Text download pdf


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

                                 8194--A

                            I N  S E N A T E

                             April 13, 2020
                               ___________

Introduced  by Sen. CARLUCCI -- 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 and the administrative code of
  the city of New York, in relation  to  installment  payments  of  real
  property  taxes;  and providing for the repeal of such provisions upon
  expiration thereof

  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.    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. PROVIDED, HOWEVER, THAT ANY INSTALLMENT
OF TAX DUE AND PAYABLE IN CALENDAR YEAR TWO THOUSAND TWENTY SHALL BE DUE
AND PAYABLE BY DECEMBER THIRTY-FIRST, TWO THOUSAND  TWENTY.    PROVIDED,
FURTHER,  THAT  A MUNICIPALITY MAY REQUIRE A RESIDENT SEEKING A DELAY IN
PAYMENTS OF SUCH TAXES PURSUANT TO THIS SUBDIVISION TO  DEMONSTRATE  AND
PROVE  FINANCIAL HARDSHIP DUE TO THE NOVEL CORONAVIRUS, COVID-19 PANDEM-
IC.
  § 2. Subdivision 1 of section 973 of the real  property  tax  law,  as
added by chapter 953 of the laws of 1962, is amended to read as follows:
  1.  Upon  the  enactment  of  such  local  law by a county pursuant to
section nine hundred seventy-two of this [chapter] TITLE, the town board
of any town may determine that thereafter and until such action be  duly
rescinded,  the  amount  of  taxes for county, town and special district

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

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