S T A T E O F N E W Y O R K
________________________________________________________________________
6157
2021-2022 Regular Sessions
I N S E N A T E
April 12, 2021
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
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 due to the COVID-19 pandemic in Suffolk county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "Suffolk county tax act".
§ 2. 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. ANY INTEREST, PENALTIES, OR OTHER CHARGES OWED TO ANY TAX DISTRICT
LOCATED IN SUFFOLK COUNTY FOR THE LATE PAYMENT OF TAXES UNDER THIS CHAP-
TER SHALL BE WAIVED IF SUCH PAYMENT WAS LATE AS A RESULT OF FINANCIAL
HARDSHIP CAUSED BY THE COVID-19 PANDEMIC.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10643-01-1