Do you support this bill?

Senate Bill S9541A

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

download bill text pdf

Sponsored By

Current Bill Status - On Floor Calendar

Please enter your contact information

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

Votes

Bill Amendments

2025-S9541 - Details

See Assembly Version of this Bill:
A10207
Law Section:
Real Property Tax Law
Laws Affected:
Amd §904, RPT L

2025-S9541 - 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-S9541 - Sponsor Memo

2025-S9541 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9541
 
                             I N  S E N A T E
 
                              March 23, 2026
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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  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

2025-S9541A (ACTIVE) - Details

See Assembly Version of this Bill:
A10207
Law Section:
Real Property Tax Law
Laws Affected:
Amd §904, RPT L

2025-S9541A (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-S9541A (ACTIVE) - Sponsor Memo

2025-S9541A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9541--A
     Cal. No. 1408
 
                             I N  S E N A T E
 
                              March 23, 2026
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee discharged and said bill committed to the Committee on Rules
   --  ordered to a third reading, amended and ordered reprinted, retain-
   ing its place in 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.
                                                            LBD14550-03-6

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.