S T A T E O F N E W Y O R K
________________________________________________________________________
4981
2021-2022 Regular Sessions
I N A S S E M B L Y
February 10, 2021
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT extending the deadline for paying property taxes without interest
or penalty in counties where a state disaster emergency was declared
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law to the contrary,
in the counties where a state disaster emergency was declared pursuant
to Executive Order 209 of 2021, where the deadline for paying property
taxes without interest or penalty was February 1, 2021, such deadline
for paying property taxes without interest or penalty shall be extended
to February 10, 2021. Any taxes not paid by February 10, 2021 shall be
subject to the same interest and penalties that would have applied if no
extension had been granted. The appropriate taxing jurisdiction shall
refund to any person the amount of any interest and penalties paid by
such person on property taxes after February 1, 2021 and on or before
February 10, 2021.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09549-02-1