S T A T E O F N E W Y O R K
________________________________________________________________________
4644
2021-2022 Regular Sessions
I N A S S E M B L Y
February 4, 2021
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Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the extension
for payment of real property taxes by certain landlords
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
section 925-f to read as follows:
§ 925-F. TEMPORARY EXTENSION; SMALL LANDLORDS. 1. (A) NOTWITHSTANDING
ANY OTHER PROVISION OF LAW WHICH RELATES TO THE COLLECTION OF REAL PROP-
ERTY TAX OWED TO A MUNICIPAL CORPORATION OR TO THE IMPOSITION OF PENAL-
TIES OR INTEREST THEREFOR FOR A LATE PAYMENT OWED BY A SMALL LANDLORD
WHOSE TENANT HAS WITHHELD PAYMENT OF RENT, FOR THE REAL PROPERTY WHERE
SUCH UNIT OF SUCH TENANT IS LOCATED, ANY DEADLINE WITH RESPECT TO THE
PAYMENT OF SUCH REAL PROPERTY TAX SHALL BE EXTENDED FOR A PERIOD OF ONE
HUNDRED EIGHTY DAYS AFTER THE EXPIRATION OF THE STATE OF EMERGENCY
DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER TWO HUNDRED TWO OF TWO THOU-
SAND TWENTY IF THE MUNICIPAL CORPORATION THAT EMPLOYS THE COLLECTING
OFFICER HAS PASSED A LOCAL RESOLUTION AUTHORIZING SUCH EXTENSION. FOR
THE PURPOSES OF THIS SECTION A "SMALL LANDLORD" SHALL MEAN A PERSON WHO
OWNS REAL PROPERTY WITH A TOTAL OF FIVE OR LESS RENTAL UNITS FOR ALL
SUCH REAL PROPERTY.
(B) A MUNICIPAL CORPORATION THAT AUTHORIZES SUCH AN EXTENSION SHALL
REQUIRE DOCUMENTATION BY A PERSON REQUESTING AN EXTENSION DEMONSTRATING
THAT THEY HAVE NOT RECEIVED PAYMENT FROM SUCH TENANT PURSUANT TO A
RENTAL AGREEMENT. SUCH DOCUMENTATION SHALL BE SUBMITTED TO THE COLLECT-
ING OFFICER NO LATER THAN THE THIRTIETH DAY FOLLOWING THE LAST DAY FOR
PAYING SUCH TAXES WITHOUT INCURRING INTEREST OR PENALTY, AS DETERMINED
WITHOUT REGARD TO THE PROVISIONS OF THIS SECTION.
(C) AN EXTENSION THAT HAS BEEN AUTHORIZED PURSUANT TO THIS SECTION
SHALL APPLY TO ALL TAXES THAT ARE PAYABLE TO THE COLLECTING OFFICER
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08129-01-1
A. 4644 2
WITHOUT INTEREST OR PENALTY FROM ONE HUNDRED EIGHTY DAYS AFTER THE EXPI-
RATION OF THE STATE OF EMERGENCY DECLARED PURSUANT TO EXECUTIVE ORDER
NUMBER TWO HUNDRED TWO OF TWO THOUSAND TWENTY, INCLUDING INSTALLMENT
PAYMENTS THAT ARE DUE DURING THAT PERIOD. SUCH EXTENSION SHALL APPLY NOT
JUST TO THE TAXES OF THE MUNICIPAL CORPORATION THAT ADOPTED THE RESOL-
UTION, BUT ALSO TO THE TAXES OF ANY OTHER MUNICIPAL CORPORATION OR
CORPORATIONS THAT ARE PAYABLE TO THE COLLECTING OFFICER, AS WELL AS TO
ANY SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS THAT ARE PAYABLE
TO THE COLLECTING OFFICER.
2. WHERE AN EXTENSION HAS BEEN GRANTED PURSUANT TO THIS SECTION, AND
SUCH TAXES ARE NOT PAID BY THE ONE HUNDRED EIGHTIETH DAY AFTER THE EXPI-
RATION OF THE STATE OF EMERGENCY DECLARED PURSUANT TO EXECUTIVE ORDER
NUMBER TWO HUNDRED TWO OF TWO THOUSAND TWENTY, THOSE TAXES SHALL BE
SUBJECT TO INTEREST AND PENALTIES AS PROVIDED BY SECTION NINE HUNDRED
TWENTY-FOUR OF THIS TITLE WHICH SHALL ACCRUE BEGINNING ON THE FIRST DAY
AFTER THE END OF SUCH EXTENSION UNTIL PAID.
3. IF, AT THE TIME THE COLLECTING OFFICER'S WARRANT EXPIRES, EXTEN-
SIONS GRANTED PURSUANT TO THIS SECTION ARE IN EFFECT, THE FOLLOWING
PROVISIONS SHALL APPLY:
(A) WHEN MAKING HIS OR HER RETURN OF UNPAID DELINQUENT TAXES TO THE
COUNTY PURSUANT TO SECTION NINE HUNDRED THIRTY-SIX OF THIS TITLE, THE
COLLECTING OFFICER SHALL SEPARATELY LIST THE UNPAID TAXES ATTRIBUTABLE
TO THOSE PERSONS WHO HAVE BEEN GRANTED TAX PAYMENT EXTENSIONS PURSUANT
TO THIS SECTION. THOSE TAXES SHALL THEREAFTER BE PAYABLE TO THE COUNTY
TREASURER AS PROVIDED BY SECTION NINE HUNDRED FORTY-TWO OF THIS TITLE,
BUT WITHOUT INTEREST OR PENALTY AS LONG AS THEY ARE PAID ON OR BEFORE
THE LAST DAY OF THE EXTENSION PERIOD.
(B) WHEN DISCHARGING HIS OR HER RESPONSIBILITIES UNDER SUBDIVISION TWO
OF SECTION NINE HUNDRED FOUR OF THIS ARTICLE, THE COLLECTING OFFICER'S
WARRANT SHALL BE DEEMED AMENDED SO THAT THE AMOUNT TO BE PAID TO THE
TOWN SUPERVISOR PURSUANT TO SUCH SUBDIVISION SHALL BE REDUCED BY THE
TOTAL AMOUNT OF UNPAID TAXES ATTRIBUTABLE TO THOSE PERSONS WHO HAVE BEEN
GRANTED TAX PAYMENT EXTENSIONS PURSUANT TO THIS SECTION.
(C) NO LATER THAN TEN DAYS AFTER THE LAST DAY OF THE EXTENSION PERIOD,
THE COUNTY TREASURER SHALL PAY OVER TO THE TOWN COLLECTING OFFICER THE
TOTAL AMOUNT OF UNPAID TAXES ATTRIBUTABLE TO PERSONS WHO WERE GRANTED
TAX PAYMENT EXTENSIONS PURSUANT TO THIS SECTION.
§ 2. This act shall take effect immediately.