The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2993
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 26, 2021
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Judiciary
 
 AN ACT to amend the real property tax law, in relation to special defer-
   ments and installment payments for small businesses  and  small  land-
   lords during the COVID-19 state of emergency

   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  arti-
 cle 10 to read as follows:
                                ARTICLE 10
              SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS FOR
                   SMALL BUSINESSES AND SMALL LANDLORDS
                  DURING THE COVID-19 STATE OF EMERGENCY
 SECTION 1000. SPECIAL  DEFERMENTS  AND  INSTALLMENT  PAYMENTS  FOR SMALL
                 BUSINESSES AND SMALL LANDLORDS DURING THE COVID-19 STATE
                 OF EMERGENCY.
   § 1000. SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS  FOR  SMALL  BUSI-
 NESSES  AND  SMALL  LANDLORDS DURING THE COVID-19 STATE OF EMERGENCY. 1.
 FOR PURPOSES OF THIS ARTICLE, THE FOLLOWING TERMS SHALL HAVE THE FOLLOW-
 ING MEANINGS:
   A. "STATE DISASTER  EMERGENCY"  MEANS  THE  STATE  DISASTER  EMERGENCY
 DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER 202 OF TWO THOUSAND TWENTY;
   B.  "SMALL  BUSINESS"  MEANS  A  BUSINESS IN THIS STATE WITH TWENTY OR
 FEWER EMPLOYEES WITH A GROSS ANNUAL INCOME OF THREE MILLION  DOLLARS  OR
 LESS; AND
   C.  "SMALL LANDLORD" MEANS A NON-RESIDENTIAL NOT-FOR-PROFIT OR COMMER-
 CIAL LANDLORD OWNING AND OPERATING  FIFTY OR FEWER UNITS.
   2.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, APPLI-
 CABLE TO REAL PROPERTY OWNED BY A SMALL BUSINESS OR SMALL LANDLORD,  FOR
 THE  DURATION  OF THE STATE DISASTER EMERGENCY, AND AFTER A PUBLIC HEAR-
 ING, THE LEGISLATIVE BODY OF ANY VILLAGE, TOWN, CITY OR COUNTY MAY ADOPT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD04034-01-1

 S. 2993                             2
 
 A SINGLE LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A SINGLE  RESOLUTION,
 PROVIDING  THAT  THEREAFTER  AND  UNTIL  SUCH LOCAL LAW OR RESOLUTION IS
 REPEALED, SUCH TAXING JURISDICTION SHALL DEFER THE SCHEDULED PAYMENT  OR
 INSTALLMENTS  OF TAXES AND SPECIAL AD VALOREM LEVIES OWED BY SMALL BUSI-
 NESSES AND SMALL LANDLORDS DUE DURING THE STATE DISASTER EMERGENCY UNTIL
 SUCH DATE CERTAIN THAT SUCH LOCAL LAW OR RESOLUTION SHALL  SPECIFY;  AND
 PROVIDED  FURTHER, THAT NO TAXING JURISDICTION SHALL DEFER THE SCHEDULED
 PAYMENTS OF SUCH TAXES OF ANOTHER TAXING JURISDICTION WITHOUT SUCH OTHER
 TAXING JURISDICTION'S AUTHORIZATION VIA PASSAGE  OF  A  LOCAL  LAW;  AND
 PROVIDED  FURTHER,  THAT NO SUCH LOCAL LAW OR RESOLUTION SHALL PROVIDE A
 DEFERMENT OF ANY TAX PAYMENT DUE DATE THAT EXTENDS  BEYOND  ONE  HUNDRED
 TWENTY  DAYS  PAST  THE  ORIGINAL  DUE  DATE OF SUCH TAXES; AND PROVIDED
 FURTHER, THAT ANY LIABILITY WHICH WOULD NORMALLY ACCRUE AGAINST A COUNTY
 UNDER SECTION NINE HUNDRED  THIRTY-SIX,  NINE  HUNDRED  SEVENTY-SIX,  OR
 THIRTEEN HUNDRED THIRTY OF THIS CHAPTER, OR ANY OTHER GENERAL OR SPECIAL
 LAW, OR ANY LOCAL LAW, ORDINANCE, RESOLUTION, OR CITY OR COUNTY CHARTER,
 SHALL  BE  WAIVED  INSOFAR  AS  SUCH LIABILITY IS CREATED BY SUCH TAXING
 JURISDICTION'S DECISION TO DEFER TAXES  OR  SPECIAL  AD  VALOREM  LEVIES
 UNDER THIS SECTION.
   3.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, APPLI-
 CABLE TO REAL PROPERTY OWNED BY A SMALL BUSINESS OR SMALL LANDLORD,  FOR
 THE  DURATION  OF THE STATE DISASTER EMERGENCY, AND AFTER A PUBLIC HEAR-
 ING, THE LEGISLATIVE BODY OF ANY VILLAGE,  TOWN,  CITY,  OR  COUNTY  MAY
 ADOPT A SINGLE LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A SINGLE RESOL-
 UTION,  PROVIDING THAT TAX PAYMENTS OR SPECIAL AD VALOREM LEVIES OWED BY
 SMALL BUSINESSES AND SMALL LANDLORDS NORMALLY DUE TO SUCH TAXING  JURIS-
 DICTION MAY BE SEPARATED INTO AS MANY INSTALLMENT PAYMENTS AS ARE NECES-
 SARY TO PROVIDE FINANCIAL RELIEF TO SUCH TAXPAYERS IN SUCH JURISDICTION;
 PROVIDED  HOWEVER,  THAT  SUCH  LOCAL  LAW OR RESOLUTION SHALL SET DATES
 CERTAIN FOR SUCH PAYMENTS, AND SHALL NOT  IMPOSE  ANY  ADDITIONAL  OBLI-
 GATION  ON  SUCH  TAXPAYERS  FOR NOT PAYING ANY PORTION OF TAXES EARLIER
 THAN WOULD NORMALLY BE DUE UNDER THE TAXING JURISDICTION'S NORMAL SCHED-
 ULE; AND PROVIDED FURTHER, THAT NO TAXING JURISDICTION MAY SEPARATE  THE
 TAX  COLLECTION DATES OF ANOTHER TAXING JURISDICTION WITHOUT SUCH TAXING
 JURISDICTION'S AUTHORIZATION VIA PASSAGE OF A LOCAL  LAW;  AND  PROVIDED
 FURTHER,  THAT  THE  FINAL  PAYMENT  OF SUCH PAYMENT SCHEDULE MUST BE NO
 LATER THAN ONE HUNDRED TWENTY DAYS AFTER THE ORIGINAL  TAX  PAYMENT  DUE
 DATE;  AND  PROVIDED  FURTHER,  THAT  ANY LIABILITY WHICH WOULD NORMALLY
 ACCRUE AGAINST A COUNTY UNDER  SECTION  NINE  HUNDRED  THIRTY-SIX,  NINE
 HUNDRED  SEVENTY-SIX, OR THIRTEEN HUNDRED THIRTY OF THIS CHAPTER, OR ANY
 OTHER GENERAL OR SPECIAL LAW, OR ANY LOCAL LAW,  ORDINANCE,  RESOLUTION,
 OR  CITY OR COUNTY CHARTER, SHALL BE WAIVED INSOFAR AS SUCH LIABILITY IS
 CREATED BY SUCH TAXING JURISDICTION'S DECISION TO DEFER TAXES UNDER THIS
 SECTION.
   § 2. This act shall take effect immediately.