NY State Senate Bill 2023-S5412

Senate Bill S5412

2023-2024 Legislative Session

Suspends the payment of property taxes, rent and utility payments during a state disaster emergency

download bill text pdf

Current 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to local government
Mar 03, 2023	referred to local government

2023-S5412 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §925-a, add §925-e, RPT L; add §226-d, RP L; add §2859, Pub Auth L

2023-S5412 (ACTIVE) - Summary

Suspends the payment of property taxes during a state disaster emergency for owners of one, two and three family dwellings; suspends rent payments during a state disaster emergency; suspends power, water and sewer payments during a state disaster emergency.

2023-S5412 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5412

SPONSOR: FERNANDEZ
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to suspending the
payment of property taxes during a state disaster emergency for owners
of one, two and three family dwellings; to amend the real property law,
in relation to suspending rent payments during a state disaster emergen-
cy; and to amend the public authorities law, in relation to suspending
power, water and sewer payments during a state disaster emergency

 
PURPOSE OR GENERAL IDEA OF BILL:

To suspend payment of property taxes, rent payment, and power and sewage
payments during a state disaster emergency.

 
SUMMARY OF PROVISIONS:

Section 1: Amends subdivision 2 of section 925-a of the real property
tax law, as amended by chapter 522 of the laws of 2007.

Section 2: The real property tax law is amended by adding a new section
925f.

Section 3: The real property law is amended by adding a new section
226-d.

Section 4: The public authorities law is amended by adding a new section
2858.

Section 5: This act shall take effect immediately.

 
JUSTIFICATION:

Times of State Disaster Emergencies, such as the outbreak of COVID-I9 or
Hurricane Sandy, can often leave many New Yorkers displaced from their
jobs and unable to make the typical monthly payments they would other-
wise make. Rent, property tax, mortgage payments, and utilities are
amongst the bills that New Yorkers may find themselves unable to pay
because of lost work. This should not be a reason for them to then be
displaced from their homes, atop the crisis of a state emergency.

This legislation seeks to put a temporary suspension of payment for the
duration of a state disaster emergency for property taxes, residential
rent, small business rent, mortgage payments (for one, two, and three
family homes that have had their rental income affected by this), and
power, water and sewage utilities for individuals who have been finan-
cially hurt by a state disaster emergency.

We are seeking to prevent further housing insecurities during times of
emergencies, which would only exacerbate the issue.

 
PRIOR LEGISLATIVE HISTORY:

2021-2022: A1853

2020: A10245

 
FISCAL IMPLICATIONS:

TBD

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S5412 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5412
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2023
                                ___________
 
 Introduced by Sen. FERNANDEZ -- 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 suspending the
   payment of property taxes during a state disaster emergency for owners
   of  one,  two  and  three family dwellings; to amend the real property
   law, in relation to suspending rent payments during a  state  disaster
   emergency;  and  to  amend  the public authorities law, in relation to
   suspending power, water and sewer payments  during  a  state  disaster
   emergency
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 2 of section 925-a of  the  real  property  tax
 law,  as  amended by chapter 522 of the laws of 2007, is amended to read
 as follows:
   2. Notwithstanding any provision of law  to  the  contrary,  during  a
 state  disaster  emergency as defined by section twenty of the executive
 law, the governor may, by executive order issued upon the request of the
 chief executive officer of a  county,  city,  town,  village  or  school
 district in the affected area, EXCEPT FOR PROPERTY OWNERS COVERED PURSU-
 ANT TO SECTION NINE HUNDRED TWENTY-FIVE-E OF THIS TITLE, extend by up to
 twenty-one  days  the  final  date  for paying taxes without interest or
 penalty in such county, city, town, village or school district. If  such
 an extension is granted, and any taxes are not paid by the final date so
 provided,  those  taxes shall be subject to the same interest and penal-
 ties that would have applied if no extension had been granted.
   § 2. The real property tax law is amended  by  adding  a  new  section
 925-e to read as follows:
   §  925-E.  SUSPENSION OF PAYMENT OF REAL PROPERTY TAXES DURING A STATE
 DISASTER EMERGENCY. 1. AS USED IN THIS SECTION, "COVERED  PERIOD"  MEANS
 THE  PERIOD  BEGINNING  ON  THE DATE ON WHICH A STATE DISASTER EMERGENCY

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09840-01-3
 S. 5412                             2

 
 BEGINS AND ENDING ON THE DATE THAT IS THIRTY  DAYS  AFTER  THE  DATE  ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2.  NOTWITHSTANDING  ANY  PROVISION  OF  LAW TO THE CONTRARY, DURING A
 STATE DISASTER EMERGENCY AS DEFINED BY SECTION TWENTY OF  THE  EXECUTIVE
 LAW AND THE CORRELATING COVERED PERIOD, ANY OWNER OF A ONE, TWO OR THREE
 FAMILY  DWELLING SHALL NOT BE RESPONSIBLE FOR PAYMENT OF TAXES AND SHALL
 NOT BE CHARGED INTEREST OR PENALTIES FOR NOT MAKING PAYMENTS DURING SUCH
 TIME.  SUCH EXEMPTION FROM THE PAYMENT OF TAXES SHALL LAST FOR THE DURA-
 TION OF THE COVERED PERIOD.
   § 3. The real property law is amended by adding a new section 226-d to
 read as follows:
   § 226-D. SUSPENSION OF RENT PAYMENTS DURING A STATE DISASTER  EMERGEN-
 CY.  1. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
 FOLLOWING MEANINGS:
   (A) "COVERED PERIOD" MEANS THE PERIOD BEGINNING ON THE DATE ON WHICH A
 STATE DISASTER EMERGENCY BEGINS AND ENDING ON THE DATE  THAT  IS  THIRTY
 DAYS AFTER THE DATE ON WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   (B)  "RESIDENTIAL TENANT" SHALL HAVE THE SAME MEANING AS PARAGRAPH (A)
 OF SUBDIVISION ONE OF SECTION TWO HUNDRED THIRTY-FIVE-F OF THIS ARTICLE,
 OR THOSE WHO OTHERWISE PAY FOR THE USE AND OCCUPANCY  OF  A  RESIDENTIAL
 DWELLING.
   (C) "COMMERCIAL TENANT" SHALL MEAN A PERSON OR ENTITY LAWFULLY OCCUPY-
 ING A COVERED PROPERTY PURSUANT TO A LEASE OR OTHER RENTAL AGREEMENT.
   (D)  "COVERED PROPERTY" SHALL MEAN ANY BUILDING OR PORTION OF A BUILD-
 ING:
   (I) THAT IS LAWFULLY USED FOR BUYING, SELLING OR  OTHERWISE  PROVIDING
 GOODS  OR  SERVICES, OR FOR OTHER LAWFUL BUSINESS, COMMERCIAL OR PROFES-
 SIONAL SERVICES, OR MANUFACTURING ACTIVITIES; AND
   (II) FOR WHICH A CERTIFICATE OF OCCUPANCY AUTHORIZING RESIDENTIAL  USE
 OF SUCH BUILDING OR SUCH PORTION OF A BUILDING HAS NOT BEEN ISSUED.
   (E)  "SMALL  BUSINESS"  SHALL  HAVE  THE  SAME  MEANING AS SECTION ONE
 HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT LAW.
   2. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY  RESIDEN-
 TIAL  TENANT  OR  SMALL BUSINESS COMMERCIAL TENANT IN THE STATE THAT HAS
 LOST INCOME OR HAS BEEN FORCED TO CLOSE THEIR PLACE  OF  BUSINESS  AS  A
 RESULT  OF GOVERNMENT ORDERED RESTRICTIONS IN RESPONSE TO A STATE DISAS-
 TER EMERGENCY AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE  LAW,  SHALL
 HAVE  ALL  RENT  PAYMENTS  SUSPENDED  FOR THE DURATION OF THE CORRELATED
 COVERED PERIOD.  SUCH RESIDENTIAL TENANT OR  SMALL  BUSINESS  COMMERCIAL
 TENANT  SHALL  NOT  AND  SHALL  NEVER BE REQUIRED TO PAY ANY RENT WAIVED
 DURING SUCH TIME PERIOD.  EVERY RESIDENTIAL OR SMALL BUSINESS COMMERCIAL
 TENANT WHOSE LEASE EXPIRES DURING THIS TIME PERIOD SHALL BE  SUBJECT  TO
 AN  AUTOMATIC RENEWAL LEASE AT THE CURRENT RENT CHARGED. LATE FEES SHALL
 NOT BE COLLECTABLE FOR RENT ACCRUED DURING THIS TIME PERIOD.
   3. (A) ANY PERSON WHO FACES A FINANCIAL HARDSHIP AS A RESULT OF  BEING
 DEPRIVED  RENT  PAYMENTS FOR A COVERED PROPERTY PURSUANT TO THIS SECTION
 SHALL RECEIVE FORGIVENESS ON ANY  MORTGAGE  PAYMENTS  FOR  SUCH  COVERED
 PROPERTY IN AN AMOUNT DETERMINED BY THE FOLLOWING FRACTION MULTIPLIED BY
 SUCH MORTGAGE PAYMENT, UP TO THE TOTAL DOLLAR AMOUNT OF LOST RENT:
   (I) THE NUMERATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS SUSPENDED
 FOR HIS OR HER TENANTS OVER THE COVERED PERIOD LAID OUT IN THIS SECTION;
 AND
   (II)  THE DENOMINATOR SHALL BE THE TOTAL AMOUNT OF RENT PAYMENTS TYPI-
 CALLY OWED FOR SUCH ENTIRE PROPERTY OVER THE COVERED PERIOD LAID OUT  IN
 THIS SECTION.
 S. 5412                             3
 
   (B)  ANY PERSON QUALIFYING FOR MORTGAGE PAYMENT FORGIVENESS UNDER THIS
 SUBDIVISION SHALL NOT AND SHALL NEVER BE REQUIRED TO  PAY  ANY  MORTGAGE
 PAYMENTS WAIVED DURING SUCH TIME PERIOD.
   §  4.  The  public  authorities law is amended by adding a new section
 2859 to read as follows:
   § 2859. SUSPENSION OF PAYMENTS BY CERTAIN AUTHORITIES DURING  A  STATE
 DISASTER  EMERGENCY.  1. AS USED IN THIS SECTION, "COVERED PERIOD" MEANS
 THE PERIOD BEGINNING ON THE DATE ON WHICH  A  STATE  DISASTER  EMERGENCY
 BEGINS  AND  ENDING  ON  THE  DATE THAT IS THIRTY DAYS AFTER THE DATE ON
 WHICH SUCH STATE DISASTER EMERGENCY ENDS.
   2. ALL STATE AND LOCAL AUTHORITIES THAT PROVIDE POWER, WATER OR  SEWER
 UTILITIES SHALL, DURING A STATE DISASTER EMERGENCY AS DEFINED BY SECTION
 TWENTY  OF  THE  EXECUTIVE  LAW, SUSPEND COLLECTION OF PAYMENTS FOR SUCH
 UTILITIES FROM ALL CUSTOMERS DURING THE CORRELATING COVERED PERIOD. SUCH
 CUSTOMERS SHALL NOT AND SHALL NEVER  BE  REQUIRED  TO  PAY  ANY  UTILITY
 CHARGES WAIVED DURING SUCH TIME PERIOD. LATE FEES SHALL NOT BE COLLECTA-
 BLE FOR UTILITY CHARGES ACCRUED DURING THIS TIME PERIOD.
   § 5. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.