S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1853
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced  by M. of A. FERNANDEZ, CRUZ -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to suspending the
   payment of property taxes during a state disaster emergency for owners
   of one, two and three family dwellings; to  amend  the  real  property
   law,  in  relation to suspending rent payments during a state disaster
   emergency; and to amend the public authorities  law,  in  relation  to
   suspending  power,  water  and  sewer payments during a state disaster
   emergency
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  2  of section 925-a of the real property tax
 law, as amended by chapter 522 of the laws of 2007, is amended  to  read
 as follows:
   2.  Notwithstanding  any  provision  of  law to the contrary, during a
 state disaster emergency as defined by section twenty of  the  executive
 law, the governor may, by executive order issued upon the request of the
 chief  executive  officer  of  a  county,  city, town, village or school
 district in the affected area, EXCEPT FOR PROPERTY OWNERS COVERED PURSU-
 ANT TO SECTION NINE HUNDRED TWENTY-FIVE-F OF THIS TITLE, extend by up to
 twenty-one days the final date for  paying  taxes  without  interest  or
 penalty  in such county, city, town, village or school district. If such
 an extension is granted, and any taxes are not paid by the final date so
 provided, those taxes shall be subject to the same interest  and  penal-
 ties that would have applied if no extension had been granted.
   §  2.  The  real  property  tax law is amended by adding a new section
 925-f to read as follows:
   § 925-F. SUSPENSION OF PAYMENT OF REAL PROPERTY TAXES DURING  A  STATE
 DISASTER  EMERGENCY.  1. AS USED IN THIS SECTION, "COVERED PERIOD" MEANS
 THE PERIOD BEGINNING ON THE DATE ON WHICH  A  STATE  DISASTER  EMERGENCY

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05506-01-1
              

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 BEGINS  AND  ENDING  ON  THE  DATE THAT IS THIRTY DAYS AFTER THE DATE ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2.  NOTWITHSTANDING  ANY  PROVISION  OF  LAW TO THE CONTRARY, DURING A
 STATE DISASTER EMERGENCY AS DEFINED BY SECTION TWENTY OF  THE  EXECUTIVE
 LAW AND THE CORRELATING COVERED PERIOD, ANY OWNER OF A ONE, TWO OR THREE
 FAMILY  DWELLING SHALL NOT BE RESPONSIBLE FOR PAYMENT OF TAXES AND SHALL
 NOT BE CHARGED INTEREST OR PENALTIES FOR NOT MAKING PAYMENTS DURING SUCH
 TIME.  SUCH EXEMPTION FROM THE PAYMENT OF TAXES SHALL LAST FOR THE DURA-
 TION OF THE COVERED PERIOD.
   § 3. The real property law is amended by adding a new section 226-d to
 read as follows:
   § 226-D. SUSPENSION OF RENT PAYMENTS DURING A STATE DISASTER  EMERGEN-
 CY.  1. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
 FOLLOWING MEANINGS:
   (A) "COVERED PERIOD" MEANS THE PERIOD BEGINNING ON THE DATE ON WHICH A
 STATE DISASTER EMERGENCY BEGINS AND ENDING ON THE DATE  THAT  IS  THIRTY
 DAYS AFTER THE DATE ON WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   (B)  "RESIDENTIAL TENANT" SHALL HAVE THE SAME MEANING AS PARAGRAPH (A)
 OF SUBDIVISION ONE OF SECTION TWO HUNDRED THIRTY-FIVE-F OF THIS ARTICLE,
 OR THOSE WHO OTHERWISE PAY FOR THE USE AND OCCUPANCY  OF  A  RESIDENTIAL
 DWELLING.
   (C) "COMMERCIAL TENANT" SHALL MEAN A PERSON OR ENTITY LAWFULLY OCCUPY-
 ING A COVERED PROPERTY PURSUANT TO A LEASE OR OTHER RENTAL AGREEMENT.
   (D)  "COVERED PROPERTY" SHALL MEAN ANY BUILDING OR PORTION OF A BUILD-
 ING:
   (I) THAT IS LAWFULLY USED FOR BUYING, SELLING OR  OTHERWISE  PROVIDING
 GOODS  OR  SERVICES, OR FOR OTHER LAWFUL BUSINESS, COMMERCIAL OR PROFES-
 SIONAL SERVICES, OR MANUFACTURING ACTIVITIES; AND
   (II) FOR WHICH A CERTIFICATE OF OCCUPANCY AUTHORIZING RESIDENTIAL  USE
 OF SUCH BUILDING OR SUCH PORTION OF A BUILDING HAS NOT BEEN ISSUED.
   (E)  "SMALL  BUSINESS"  SHALL  HAVE  THE  SAME  MEANING AS SECTION ONE
 HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT LAW.
   2. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY  RESIDEN-
 TIAL  TENANT  OR  SMALL BUSINESS COMMERCIAL TENANT IN THE STATE THAT HAS
 LOST INCOME OR HAS BEEN FORCED TO CLOSE THEIR PLACE  OF  BUSINESS  AS  A
 RESULT  OF GOVERNMENT ORDERED RESTRICTIONS IN RESPONSE TO A STATE DISAS-
 TER EMERGENCY AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE  LAW,  SHALL
 HAVE  ALL  RENT  PAYMENTS  SUSPENDED  FOR THE DURATION OF THE CORRELATED
 COVERED PERIOD.  SUCH RESIDENTIAL TENANT OR  SMALL  BUSINESS  COMMERCIAL
 TENANT  SHALL  NOT  AND  SHALL  NEVER BE REQUIRED TO PAY ANY RENT WAIVED
 DURING SUCH TIME PERIOD.  EVERY RESIDENTIAL OR SMALL BUSINESS COMMERCIAL
 TENANT WHOSE LEASE EXPIRES DURING THIS TIME PERIOD SHALL BE  SUBJECT  TO
 AN  AUTOMATIC RENEWAL LEASE AT THE CURRENT RENT CHARGED. LATE FEES SHALL
 NOT BE COLLECTABLE FOR RENT ACCRUED DURING THIS TIME PERIOD.
   3. (A) ANY PERSON WHO FACES A FINANCIAL HARDSHIP AS A RESULT OF  BEING
 DEPRIVED  RENT  PAYMENTS FOR A COVERED PROPERTY PURSUANT TO THIS SECTION
 SHALL RECEIVE FORGIVENESS ON ANY  MORTGAGE  PAYMENTS  FOR  SUCH  COVERED
 PROPERTY IN AN AMOUNT DETERMINED BY THE FOLLOWING FRACTION MULTIPLIED BY
 SUCH MORTGAGE PAYMENT, UP TO THE TOTAL DOLLAR AMOUNT OF LOST RENT:
   (I) THE NUMERATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS SUSPENDED
 FOR HIS OR HER TENANTS OVER THE COVERED PERIOD LAID OUT IN THIS SECTION;
 AND
   (II)  THE DENOMINATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS TYPI-
 CALLY OWED FOR SUCH ENTIRE PROPERTY OVER THE COVERED PERIOD LAID OUT  IN
 THIS SECTION.

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   (B)  ANY PERSON QUALIFYING FOR MORTGAGE PAYMENT FORGIVENESS UNDER THIS
 SUBDIVISION SHALL NOT AND SHALL NEVER BE REQUIRED TO  PAY  ANY  MORTGAGE
 PAYMENTS WAIVED DURING SUCH TIME PERIOD.
   §  4.  The  public  authorities law is amended by adding a new section
 2858 to read as follows:
   § 2858. SUSPENSION OF PAYMENTS BY CERTAIN AUTHORITIES DURING  A  STATE
 DISASTER  EMERGENCY.  1. AS USED IN THIS SECTION, "COVERED PERIOD" MEANS
 THE PERIOD BEGINNING ON THE DATE ON WHICH  A  STATE  DISASTER  EMERGENCY
 BEGINS  AND  ENDING  ON  THE  DATE THAT IS THIRTY DAYS AFTER THE DATE ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2. ALL STATE AND LOCAL AUTHORITIES THAT PROVIDE POWER, WATER OR  SEWER
 UTILITIES SHALL, DURING A STATE DISASTER EMERGENCY AS DEFINED BY SECTION
 TWENTY  OF  THE  EXECUTIVE  LAW, SUSPEND COLLECTION OF PAYMENTS FOR SUCH
 UTILITIES FROM ALL CUSTOMERS DURING THE CORRELATING COVERED PERIOD. SUCH
 CUSTOMERS SHALL NOT AND SHALL NEVER  BE  REQUIRED  TO  PAY  ANY  UTILITY
 CHARGES WAIVED DURING SUCH TIME PERIOD. LATE FEES SHALL NOT BE COLLECTA-
 BLE FOR UTILITY CHARGES ACCRUED DURING THIS TIME PERIOD.
   § 5. This act shall take effect immediately.