NY State Senate Bill 2021-S4514

Senate Bill S4514

2021-2022 Legislative Session

Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to local government
Feb 05, 2021	referred to local government

2021-S4514 (ACTIVE) - Details

See Assembly Version of this Bill:: A4612
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation

2021-S4514 (ACTIVE) - Summary

Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

2021-S4514 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4514

SPONSOR: SAVINO
 
TITLE OF BILL:

An act to prohibit the assessment of fees for real property taxes owed
on real property owned by small businesses and small landlords during
the COVID-19 state disaster emergency

 
PURPOSE OR GENERAL IDEA OF BILL:

To prohibit the assessment of fees for real property taxes owed on real
property owned by small businesses and small landlords during the
COVID19 state disaster emergency.

 
SUMMARY OF PROVISIONS:

Section one provides that no taxing jurisdiction shall assess a fee,
including interest or penalties, for real property taxes owed on proper-
ty owned by a small business or small landlord starting with the
declared state disaster emergency as set forth in Executive Order No.

202 of 2020 through 90 days following the end of such state disaster
emergency.

Section two provides for an immediate effective date.

 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):

 
JUSTIFICATION:

As the Covid-19 pandemic continues, small businesses and small landlords
across our state are struggling now more than ever. More and more small
businesses, restaurants and taverns are shuttering their doors and we
must do all we can to keep them open and their employees working. Like-
wise, our small landlords are struggling to pay their mortgages, taxes
and overhead costs of keeping their units up to code and safe. Without
relief, we will see more closures of small businesses and foreclosures
on properties. The intent of this measure is to suspend fees, interest
or penalties for real property taxes owed on property owned by a small
business or small landlord through the remainder of the declared state
disaster emergency and through 90 days following the end of this
declared emergency.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None, deferred.

 
EFFECTIVE DATE:
Immediately.

2021-S4514 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4514
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 5, 2021
                                ___________
 
 Introduced  by  Sen.  SAVINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to prohibit the assessment of fees for real property  taxes  owed
   on  real property owned by small businesses and small landlords during
   the COVID-19 state disaster emergency

   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,
 no  taxing jurisdiction shall assess a fee, including interest or penal-
 ties, for real property taxes owed on property owned by a small business
 or small landlord during the period commencing with the  declaration  of
 the  state  disaster  emergency declared pursuant to Executive Order No.
 202 of 2020 through 90 days following the end  of  such  state  disaster
 emergency.  For  the  purposes of this act: (a) "small business" means a
 business in this state with twenty  or  fewer  full-time  employees  and
 which  has  a  gross annual income of three million dollars or less; and
 (b) "small landlord" means a non-residential not-for-profit  or  commer-
 cial landlord owning and operating ten or fewer units.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07343-02-1

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