Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10252A
SPONSOR: Stern TITLE OF BILL:
An act to amend the real property tax law, in relation to special defer-
ments and installment payments during the COVID-19 state of emergency
PURPOSE OR GENERAL IDEA OF BILL:
This legislation will allow a local taxing jurisdiction to defer proper-
ty taxes due to the COVID19 pandemic or separate property taxes into as
many installment payments as necessary without liability to the county.
SUMMARY OF PROVISIONS:
Section one of the bill would a new Article 19-A to the real property
tax law. This article would:
* Allow the legislative body of a city, town, village or county to pass
a local law or a school district to pass a resolution during the state
disaster emergency deferring the scheduled payment of real property
taxes due during the state disaster emergency. Any deferred payment
deadline may not be later than 120 days after the original due date.
* Allow the legislative body of a city, town, village or county to pass
a local law or a school district to pass a resolution during the state
disaster emergency providing that the real property tax payments normal-
ly due to such taxing jurisdiction may be separated into as many
installment payments as are necessary to provide financial relief to
taxpayers in such jurisdiction. Any new installment payment deadline may
not be later than 120 days after the original due date.
Section two of the bill would provide an immediate effective date.
JUSTIFICATION:
This legislation will ease the burden on taxpayers who are currently
struggling with the fallout of the COVID-19 pandemic. Under this legis-
lation, a local taxing jurisdiction may choose to defer scheduled
payments or installment payments of property taxes while the current
declared state of emergency is in effect. This legislation will also
allow for the local taxing jurisdiction to create as many installment
payments as necessary to provide financial relief to taxpayers within
such jurisdiction. Local jurisdictions will have multiple tools at their
disposal to provide property tax relief. Counties will not be held
liable by a jurisdiction's decision to defer or reduce taxes. The
COVID-19 pandemic is unlike any disaster or public health emergency New
York has ever dealt with. In order to contain the spread of COVID-19
many businesses have been closed and unfortunately the result has been
decreased pay for many workers or in some cases, layoffs. New York has
some of the highest property taxes in the country. As New York grapples
with the many changes necessary to keep New York functioning, this
legislation will help property owners by spreading out payments over
time and provide relief to taxpayers until the state of emergency is
over.
FISCAL IMPLICATIONS FOR STATE:
None to the State.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
10252--A
IN ASSEMBLY
April 8, 2020
___________
Introduced by M. of A. STERN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to special defer-
ments and installment payments during the COVID-19 state of emergency
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new arti-
2 cle 19-A to read as follows:
3 ARTICLE 19-A
4 SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS
5 DURING THE COVID-19 STATE OF EMERGENCY
6 Section 1910. Special deferments and installment payments during the
7 COVID-19 state of emergency.
8 § 1910. Special deferments and installment payments during the COVID-
9 19 state of emergency. 1. Notwithstanding any other provision of law to
10 the contrary, applicable to all real property for the duration of the
11 state disaster emergency declared pursuant to Executive Order Number 202
12 of two thousand twenty (hereinafter the "state disaster emergency"), and
13 after a public hearing, the legislative body of any village, town, city
14 or county may adopt a single local law, or a school district may adopt a
15 single resolution, providing that thereafter and until such local law or
16 resolution is repealed, such taxing jurisdiction shall defer the sched-
17 uled payment or installments of taxes and special ad valorem levies due
18 during the state disaster emergency until such date certain that such
19 local law or resolution shall specify; and provided further, that no
20 taxing jurisdiction shall defer the scheduled payments of such taxes of
21 another taxing jurisdiction without such other taxing jurisdiction's
22 authorization via passage of a local law; and provided further, that no
23 such local law or resolution shall provide a deferment of any tax
24 payment due date that extends beyond one hundred twenty days past the
25 original due date of such taxes; and provided further, that any liabil-
26 ity which would normally accrue against a county under section nine
27 hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16098-09-0
A. 10252--A 2
1 of the real property tax law, or any other general or special law, or
2 any local law, ordinance, resolution, or city or county charter, shall
3 be waived insofar as such liability is created by such taxing jurisdic-
4 tion's decision to defer taxes or special ad valorem levies under this
5 section.
6 2. Notwithstanding any other provision of law to the contrary, appli-
7 cable to all real property for the state disaster emergency, and after a
8 public hearing, the legislative body of any village, town, city, or
9 county may adopt a single local law, or a school district may adopt a
10 single resolution, providing that tax payments or special ad valorem
11 levies normally due to such taxing jurisdiction may be separated into as
12 many installment payments as are necessary to provide financial relief
13 to taxpayers in such jurisdiction; provided however, that such local law
14 or resolution shall set dates certain for such payments, and shall not
15 impose any additional obligation on taxpayers for not paying any portion
16 of taxes earlier than would normally be due under the taxing jurisdic-
17 tion's normal schedule; and provided further, that no taxing jurisdic-
18 tion may separate the tax collection dates of another taxing jurisdic-
19 tion without such taxing jurisdiction's authorization via passage of a
20 local law; and provided further, that the final payment of such payment
21 schedule must be no later than one hundred twenty days after the
22 original tax payment due date; and provided further, that any liability
23 which would normally accrue against a county under section nine hundred
24 thirty-six, nine hundred seventy-six, or thirteen hundred thirty of the
25 real property tax law, or any other general or special law, or any local
26 law, ordinance, resolution, or city or county charter, shall be waived
27 insofar as such liability is created by such taxing jurisdiction's deci-
28 sion to defer taxes under this section.
29 § 2. This act shall take effect immediately.
