Provides a temporary extension for payment of real property taxes owed by a person who has been a furloughed or designated non-pay federal employee due to a period of lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person; provides for the repeal of such provisions upon expiration thereof.
S T A T E O F N E W Y O R K
________________________________________________________________________
9237
2025-2026 Regular Sessions
I N A S S E M B L Y
November 7, 2025
___________
Introduced by M. of A. RA, MIKULIN, TAGUE, MANKTELOW, E. BROWN, SLATER,
SIMPSON, PIROZZOLO, MORINELLO, DURSO, GALLAHAN, DeSTEFANO, JENSEN,
DiPIETRO, BENDETT -- read once and referred to the Committee on Real
Property Taxation
AN ACT to amend the real property tax law, in relation to providing a
temporary extension for payment of real property taxes owed by a
person who has been either a furloughed or designated non-pay federal
employee due to a period of a lapse in discretionary appropriations by
the federal government, or by the spouse or domestic partner of such
person; and providing for the repeal of such provisions upon expira-
tion thereof
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 925-e to read as follows:
§ 925-E. FURLOUGHED OR NON-PAY FEDERAL WORKERS; TEMPORARY EXTENSION.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW WHICH RELATES TO THE
COLLECTION OF REAL PROPERTY TAX OWED TO A MUNICIPAL CORPORATION OR TO
THE IMPOSITION OF PENALTIES OR INTEREST THEREFOR FOR A LATE PAYMENT OWED
BY A PERSON WHO HAS BEEN EITHER A FURLOUGHED OR DESIGNATED NON-PAY
FEDERAL EMPLOYEE DUE TO A PERIOD OF A LAPSE IN DISCRETIONARY APPROPRI-
ATIONS BY THE FEDERAL GOVERNMENT, OR BY THE SPOUSE OR DOMESTIC PARTNER
OF SUCH PERSON, FOR REAL PROPERTY OF A PERSON SO FURLOUGHED OR DESIG-
NATED NON-PAY, ANY DEADLINE WITH RESPECT TO THE PAYMENT OF SUCH REAL
PROPERTY TAX SHALL BE EXTENDED FOR A PERIOD OF NINETY DAYS AFTER THE END
OF SUCH LAPSE IN DISCRETIONARY APPROPRIATIONS BY THE FEDERAL GOVERNMENT
IF SUCH MUNICIPAL CORPORATION HAS PASSED A LOCAL RESOLUTION AUTHORIZING
SUCH EXTENSION. A MUNICIPAL CORPORATION SHALL REQUIRE DOCUMENTATION BY A
PERSON REQUESTING AN EXTENSION DEMONSTRATING THAT THEY HAVE BEEN
FURLOUGHED OR DESIGNATED NON-PAY AS A RESULT OF A PERIOD OF A LAPSE IN
DISCRETIONARY APPROPRIATIONS BY THE FEDERAL GOVERNMENT.
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed June 1, 2026.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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