Provides that at the discretion of the executive of Ulster county, any interest, penalties, or other charges for late payment of property taxes due to financial hardship caused by the COVID-19 pandemic in Ulster county for certain landlords that own and operate five or fewer rental units or small businesses that own and operate five or fewer rental units may be waived.
S T A T E O F N E W Y O R K
________________________________________________________________________
9073
I N A S S E M B L Y
January 31, 2022
___________
Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to waiving any
interest, penalties, or other charges for late payment of property
taxes by small business owned rental properties due to the COVID-19
pandemic in Ulster county; 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. Section 1182 of the real property tax law, as amended by
chapter 532 of the laws of 1994, is amended to read as follows:
§ 1182. Cancellation or reduction of interest, penalties and other
charges. 1. If the governing body of any tax district shall determine
that it is for the best interests of the tax district, it shall have the
power, by resolution, to authorize the enforcing officer to permit the
cancellation in whole or in part of any interest, penalties or other
charges imposed by law to which the tax district or any other municipal
corporation shall be lawfully entitled; provided, however, that in cases
where such interest, penalties, or other charges, if collected by the
tax district, belong to a municipal corporation therein, no reduction or
remission in whole or in part of such interest, penalties, or other
charges shall be made without the consent of the municipal corporation
affected, which consent may be given by resolution adopted after a
public hearing.
2. (A) RETROACTIVE TO MARCH SEVENTH, TWO THOUSAND TWENTY, THE EXECU-
TIVE OF ULSTER COUNTY, WITH APPROVAL BY THE ULSTER COUNTY LEGISLATURE,
MAY WAIVE OR SUSPEND ANY INTEREST, PENALTIES, OR OTHER CHARGES OWED TO
THE COUNTY FOR THE LATE PAYMENT OF TAXES UNDER THIS CHAPTER BY ANY LAND-
LORD THAT OWNS AND OPERATES FIVE OR FEWER RENTAL UNITS OR SMALL BUSINESS
THAT OWNS AND OPERATES FIVE OR FEWER RENTAL UNITS, IF SUCH PAYMENT WAS
LATE AS A RESULT OF FINANCIAL HARDSHIP CAUSED BY THE COVID-19 PANDEMIC.
(B) FOR THE PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13538-06-2
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