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Assembly Bill A10207A

2025-2026 Legislative Session

Requires that tax amounts extended on the final assessment roll, and any interest or penalties subsequently accruing thereon, be rounded to the nearest five-cent denomination

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Bill Amendments

co-Sponsors

2025-A10207 - Details

See Senate Version of this Bill:
S9541
Law Section:
Real Property Tax Law
Laws Affected:
Amd §904, RPT L

2025-A10207 - Summary

Requires that tax amounts extended on the final assessment roll, and any interest or penalties subsequently accruing thereon, be rounded to the nearest five-cent denomination prior to inclusion on any bill or notice.

2025-A10207 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10207
 
                           I N  A S S E M B L Y
 
                             February 12, 2026
                                ___________
 
 Introduced by M. of A. KAY -- read once and referred to the Committee on
   Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to requiring a
   collecting officer of taxes to accept payments of tax,  including  any
   interest due thereon, rounded to the nearest five cent denomination
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 924 of the real property  tax  law  is  amended  by
 adding a new subdivision 4 to read as follows:
   4.  (A)  NOTWITHSTANDING  ANY  PROVISION  OF  LAW TO THE CONTRARY, THE
 COLLECTING OFFICER SHALL ACCEPT AS PAYMENT OF TAXES AND INTEREST  PURSU-
 ANT  TO THIS SECTION AN AMOUNT THAT IS ROUNDED UP OR DOWN TO THE NEAREST
 FIVE CENTS AS FOLLOWS:
   (I) WHERE THE AMOUNT OF TAX, INCLUDING ANY INTEREST DUE THEREON,  ENDS
 IN  ONE CENT, TWO CENTS, SIX CENTS, OR SEVEN CENTS, SUCH AMOUNT SHALL BE
 ROUNDED DOWN TO THE NEAREST AMOUNT DIVISIBLE BY FIVE FOR TAXPAYERS SEEK-
 ING TO PAY THEREFOR WITH LEGAL TENDER.
   (II) WHERE THE AMOUNT OF TAX, INCLUDING ANY INTEREST DUE THEREON, ENDS
 IN THREE CENTS, FOUR CENTS, EIGHT CENTS, OR NINE CENTS SUCH AMOUNT SHALL
 BE ROUNDED UP TO THE NEAREST AMOUNT  DIVISIBLE  BY  FIVE  FOR  TAXPAYERS
 SEEKING TO PAY THEREFOR WITH LEGAL TENDER.
   (B)  AS  USED  IN THIS SUBDIVISION, THE TERM "LEGAL TENDER" SHALL MEAN
 ALL COINS AND CURRENCIES OF THE UNITED STATES.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14550-01-6

co-Sponsors

2025-A10207A (ACTIVE) - Details

See Senate Version of this Bill:
S9541
Law Section:
Real Property Tax Law
Laws Affected:
Amd §904, RPT L

2025-A10207A (ACTIVE) - Summary

Requires that tax amounts extended on the final assessment roll, and any interest or penalties subsequently accruing thereon, be rounded to the nearest five-cent denomination prior to inclusion on any bill or notice.

2025-A10207A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10207--A
                                                         Cal. No. 376
 
                           I N  A S S E M B L Y
 
                             February 12, 2026
                                ___________
 
 Introduced  by  M.  of A. KAY, McDONALD -- read once and referred to the
   Committee on Real Property Taxation -- reported and  referred  to  the
   Committee  on Ways and Means -- advanced to a third reading, passed by
   Assembly and delivered to the Senate, recalled from the  Senate,  vote
   reconsidered,  bill amended, ordered reprinted, retaining its place on
   the order of third reading
 
 AN ACT to amend the real property tax law, in relation to requiring that
   tax amounts extended on the final assessment roll, and any interest or
   penalties subsequently accruing thereon, be  rounded  to  the  nearest
   five-cent denomination prior to inclusion on any bill or notice
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 904 of the real property  tax  law  is  amended  by
 adding a new subdivision 5 to read as follows:
   5.  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  ALL  TAX AMOUNTS
 EXTENDED ON THE FINAL ASSESSMENT ROLL SHALL BE ROUNDED  TO  THE  NEAREST
 FIVE-CENT  DENOMINATION  PRIOR  TO  THE  DELIVERY OF THE WARRANT AND THE
 ISSUANCE OF TAX BILLS.  SUCH ROUNDING SHALL BE APPLIED UNIFORMLY TO  ALL
 TAX  AMOUNTS  AND  SHALL BE REFLECTED IN THE WARRANT AS DELIVERED TO THE
 COLLECTING OFFICER.  ANY INTEREST OR PENALTY  SUBSEQUENTLY  ACCRUING  ON
 SUCH  ROUNDED  AMOUNT SHALL LIKEWISE BE ROUNDED TO THE NEAREST FIVE-CENT
 DENOMINATION AT THE TIME OF COMPUTATION, PRIOR TO INCLUSION ON ANY  BILL
 OR  NOTICE. NO FURTHER ADJUSTMENT TO ANY TAX AMOUNT SHALL BE MADE BY THE
 COLLECTING OFFICER AT THE TIME OF COLLECTION ON ACCOUNT OF  SUCH  ROUND-
 ING.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14550-02-6

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