senate Bill S8920

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Rules 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 19, 2020 referred to rules

S8920 (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Add Art 10 §1000, RPT L

S8920 (ACTIVE) - Summary

Relates to deferring certain property taxes for small businesses and small landlords during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.

S8920 (ACTIVE) - Sponsor Memo

S8920 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8920
 
                             I N  S E N A T E
 
                              August 19, 2020
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to special defer-
   ments and installment payments for small businesses  and  small  land-
   lords 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 10 to read as follows:
                                ARTICLE 10
              SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS FOR
                   SMALL BUSINESSES AND SMALL LANDLORDS
                  DURING THE COVID-19 STATE OF EMERGENCY
 SECTION 1000. SPECIAL  DEFERMENTS  AND  INSTALLMENT  PAYMENTS  FOR SMALL
                 BUSINESSES AND SMALL LANDLORDS DURING THE COVID-19 STATE
                 OF EMERGENCY.
   § 1000. SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS  FOR  SMALL  BUSI-
 NESSES  AND  SMALL  LANDLORDS DURING THE COVID-19 STATE OF EMERGENCY. 1.
 FOR PURPOSES OF THIS ARTICLE, THE FOLLOWING TERMS SHALL HAVE THE FOLLOW-
 ING MEANINGS:
   A. "STATE DISASTER  EMERGENCY"  MEANS  THE  STATE  DISASTER  EMERGENCY
 DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER 202 OF TWO THOUSAND TWENTY;
   B.  "SMALL  BUSINESS"  MEANS  A  BUSINESS IN THIS STATE WITH TWENTY OR
 FEWER EMPLOYEES WITH A GROSS ANNUAL INCOME OF THREE MILLION  DOLLARS  OR
 LESS; AND
   C.  "SMALL LANDLORD" MEANS A NON-RESIDENTIAL NOT-FOR-PROFIT OR COMMER-
 CIAL LANDLORD OWNING AND OPERATING  FIFTY OR FEWER UNITS.
   2.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, APPLI-
 CABLE TO REAL PROPERTY OWNED BY A SMALL BUSINESS OR SMALL LANDLORD,  FOR
 THE  DURATION  OF THE STATE DISASTER EMERGENCY, AND AFTER A PUBLIC HEAR-
 ING, 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 SCHEDULED PAYMENT  OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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