|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 26, 2021||referred to judiciary|
senate Bill S2993
Current Bill Status - In Senate Committee Judiciary Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S2993 (ACTIVE) - Details
S2993 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2993 SPONSOR: HARCKHAM TITLE OF BILL: An act to amend the real property tax law, in relation to special defer- ments and installment payments for small businesses and small landlords during the COVID-19 state of emergency PURPOSE: to deferring certain taxes for small businesses and small landlords during the COVID-19 declared state disaster emergency and permitting installment payments thereafter) SUMMARY OF PROVISIONS: Section 1 - Amends the real property tax law by adding article 10. This article defines relative terms and establishes the guidelines to allow municipalities and school districts to adopt a single local law or a single resolution. This is in relation to allowing small businesses and
S2993 (ACTIVE) - Bill Text download pdf
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.
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