Assembly Bill A11584

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11584
 
                           I N  A S S E M B L Y
 
                               June 5, 2026
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
   read once and referred to the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to allowing muni-
   cipalities to cancel any interest and penalties on delinquent property
   tax payments due to extraordinary circumstances, financial hardship or
   a history of previous timely payment of property taxes

   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
 section 924-c to read as follows:
   § 924-C. WAIVER OF INTEREST AND PENALTIES DUE TO EXTRAORDINARY CIRCUM-
 STANCES OR HARDSHIP. 1. NOTWITHSTANDING ANY  PROVISION  OF  LAW  TO  THE
 CONTRARY,  THE  GOVERNING  BODY  OF ANY TAX DISTRICT MAY, BY RESOLUTION,
 AUTHORIZE THE ENFORCING OFFICER, ON A GENERAL OR CASE-BY-CASE BASIS,  TO
 CANCEL,  IN  WHOLE OR IN PART, ANY INTEREST AND PENALTIES IMPOSED UPON A
 PARCEL OF REAL PROPERTY AS A RESULT OF DELINQUENT REAL  PROPERTY  TAXES,
 WHERE  THE  OWNER  OF  SUCH PROPERTY ESTABLISHES, TO THE SATISFACTION OF
 SUCH ENFORCING OFFICER, THAT:
   (A) SUCH DELINQUENT PAYMENT WAS DUE  TO  EXTRAORDINARY  CIRCUMSTANCES,
 INCLUDING  BUT NOT LIMITED TO, NATURAL DISASTERS, SERIOUS ILLNESS, DEATH
 OF AN IMMEDIATE FAMILY MEMBER, OR ANY OTHER EVENT BEYOND THE  REASONABLE
 CONTROL OF THE PROPERTY OWNER;
   (B) SUCH PROPERTY OWNER HAS DEMONSTRATED FINANCIAL HARDSHIP; OR
   (C)  SUCH PROPERTY OWNER HAS A DOCUMENTED HISTORY OF TIMELY PAYMENT OF
 PROPERTY TAXES.
   2. A PROPERTY OWNER APPLYING  FOR  RELIEF  UNDER  THIS  SECTION  SHALL
 SUBMIT SUCH DOCUMENTATION AS THE ENFORCING OFFICER MAY REQUIRE TO DEMON-
 STRATE  THE EXISTENCE OF EXTRAORDINARY CIRCUMSTANCES, FINANCIAL HARDSHIP
 OR A HISTORY OF TIMELY PAYMENT OF PROPERTY TAXES.
   3. IF ANY PORTION OF INTEREST AND PENALTIES CANCELLED PURSUANT TO THIS
 SECTION WOULD, IF COLLECTED, BE PAYABLE TO A MUNICIPAL CORPORATION WITH-
 IN SUCH TAX DISTRICT, NO SUCH CANCELLATION SHALL  BE  MADE  WITHOUT  THE
 CONSENT  OF SUCH MUNICIPAL CORPORATION. SUCH CONSENT MAY BE GRANTED ON A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15783-01-6
              

 A. 11584                            2
 
 CASE-BY-CASE BASIS OR ON A GENERAL BASIS  BY  LOCAL  LAW  OR  RESOLUTION
 ADOPTED AFTER A PUBLIC HEARING.
   4.  THE COMMISSIONER MAY PROMULGATE RULES AND REGULATIONS TO IMPLEMENT
 THE PROVISIONS OF THIS SECTION, INCLUDING, BUT NOT LIMITED TO, STANDARDS
 FOR DOCUMENTATION, APPLICATION PROCEDURES, AND  GUIDANCE  FOR  ENFORCING
 OFFICERS.
   §  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.  NOTWITHSTANDING  SUBDIVISION ONE OF THIS SECTION, AUTHORIZATION BY
 THE GOVERNING BODY OF ANY TAX DISTRICT AND THE CONSENT OF ANY  MUNICIPAL
 CORPORATION THEREIN TO CANCEL INTEREST AND PENALTIES FOR PROPERTY OWNERS
 WHO  DEMONSTRATE THE EXISTENCE OF EXTRAORDINARY CIRCUMSTANCES, FINANCIAL
 HARDSHIP OR A HISTORY OF TIMELY PAYMENT OF PROPERTY  TAXES  PURSUANT  TO
 SECTION  NINE  HUNDRED TWENTY-FOUR-C OF THIS CHAPTER MAY BE GRANTED ON A
 GENERAL BASIS AS DESCRIBED IN SUCH SECTION NINE HUNDRED TWENTY-FOUR-C.
   § 3. This act shall take effect immediately.