S T A T E O F N E W Y O R K
________________________________________________________________________
5369
2013-2014 Regular Sessions
I N A S S E M B L Y
February 25, 2013
___________
Introduced by M. of A. TEDISCO, PALMESANO, BARCLAY, KOLB -- read once
and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the extension
of the deadline for payment of real property tax for a member of the
deployed military
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 925-d of the real property tax law, as added by
chapter 106 of the laws of 2003, is amended to read as follows:
S 925-d. Deployed military; 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
deployed by the military or by the spouse or domestic partner of such
person for real property of a person so deployed, 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 deployment [if such munici-
pal corporation has passed a local resolution authorizing such exten-
sion]. For purposes of this section a "person deployed by the military"
shall mean a person who has been ordered to active military duty, other
than training, for the period beginning with a declaration of war by
Congress and ending with a date prescribed by Presidential proclamation
or concurrent resolution of Congress or during any periods of combat
designated by presidential executive order or hazardous duty. Any
payment on behalf of such deployed person, spouse or domestic partner
from a real property tax escrow account shall likewise be so extended
consistent with the provisions of this section.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07869-01-3