S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10252--A
 
                           I N  A S S E M B L Y
 
                               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:
 
   Section 1. The real property tax law is amended by adding a new  arti-
 cle 19-A to read as follows:
                               ARTICLE 19-A
                SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS
                  DURING THE COVID-19 STATE OF EMERGENCY
 SECTION 1910. SPECIAL  DEFERMENTS  AND  INSTALLMENT  PAYMENTS DURING THE
                 COVID-19 STATE OF EMERGENCY.
   § 1910. SPECIAL DEFERMENTS AND INSTALLMENT PAYMENTS DURING THE  COVID-
 19  STATE OF EMERGENCY. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO
 THE CONTRARY, APPLICABLE TO ALL REAL PROPERTY FOR THE  DURATION  OF  THE
 STATE DISASTER EMERGENCY DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER 202
 OF TWO THOUSAND TWENTY (HEREINAFTER THE "STATE DISASTER EMERGENCY"), AND
 AFTER  A PUBLIC HEARING, THE LEGISLATIVE BODY OF ANY VILLAGE, TOWN, CITY
 OR COUNTY MAY ADOPT A SINGLE LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A
 SINGLE RESOLUTION, PROVIDING THAT THEREAFTER AND UNTIL SUCH LOCAL LAW OR
 RESOLUTION IS REPEALED, SUCH TAXING JURISDICTION SHALL DEFER THE  SCHED-
 ULED  PAYMENT OR INSTALLMENTS OF TAXES AND SPECIAL AD VALOREM LEVIES DUE
 DURING THE STATE DISASTER EMERGENCY UNTIL SUCH DATE  CERTAIN  THAT  SUCH
 LOCAL  LAW  OR  RESOLUTION  SHALL SPECIFY; AND PROVIDED FURTHER, THAT NO
 TAXING JURISDICTION SHALL DEFER THE SCHEDULED PAYMENTS OF SUCH TAXES  OF
 ANOTHER  TAXING  JURISDICTION  WITHOUT  SUCH OTHER TAXING JURISDICTION'S
 AUTHORIZATION VIA PASSAGE OF A LOCAL LAW; AND PROVIDED FURTHER, THAT  NO
 SUCH  LOCAL  LAW  OR  RESOLUTION  SHALL  PROVIDE  A DEFERMENT OF ANY TAX
 PAYMENT DUE DATE THAT EXTENDS BEYOND ONE HUNDRED TWENTY  DAYS  PAST  THE
 ORIGINAL  DUE DATE OF SUCH TAXES; AND PROVIDED FURTHER, THAT ANY LIABIL-
 ITY WHICH WOULD NORMALLY ACCRUE AGAINST  A  COUNTY  UNDER  SECTION  NINE
 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
 
 OF  THE  REAL  PROPERTY TAX LAW, OR ANY OTHER GENERAL OR SPECIAL LAW, OR
 ANY LOCAL LAW, ORDINANCE, RESOLUTION, OR CITY OR COUNTY  CHARTER,  SHALL
 BE  WAIVED INSOFAR AS SUCH LIABILITY IS CREATED BY SUCH TAXING JURISDIC-
 TION'S  DECISION  TO DEFER TAXES OR SPECIAL AD VALOREM LEVIES UNDER THIS
 SECTION.
   2. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,  APPLI-
 CABLE TO ALL REAL PROPERTY FOR THE STATE DISASTER EMERGENCY, AND AFTER A
 PUBLIC  HEARING,  THE  LEGISLATIVE  BODY  OF ANY VILLAGE, TOWN, CITY, OR
 COUNTY MAY ADOPT A SINGLE LOCAL LAW, OR A SCHOOL DISTRICT  MAY  ADOPT  A
 SINGLE  RESOLUTION,  PROVIDING  THAT  TAX PAYMENTS OR SPECIAL AD VALOREM
 LEVIES NORMALLY 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; PROVIDED HOWEVER, THAT SUCH LOCAL LAW
 OR  RESOLUTION  SHALL SET DATES CERTAIN FOR SUCH PAYMENTS, AND SHALL NOT
 IMPOSE ANY ADDITIONAL OBLIGATION ON TAXPAYERS FOR NOT PAYING ANY PORTION
 OF TAXES EARLIER THAN WOULD NORMALLY BE DUE UNDER THE  TAXING  JURISDIC-
 TION'S  NORMAL  SCHEDULE; AND PROVIDED FURTHER, THAT NO TAXING JURISDIC-
 TION MAY SEPARATE THE TAX COLLECTION DATES OF ANOTHER  TAXING  JURISDIC-
 TION  WITHOUT  SUCH TAXING JURISDICTION'S AUTHORIZATION VIA PASSAGE OF A
 LOCAL LAW; AND PROVIDED FURTHER, THAT THE FINAL PAYMENT OF SUCH  PAYMENT
 SCHEDULE  MUST  BE  NO  LATER  THAN  ONE  HUNDRED  TWENTY DAYS AFTER THE
 ORIGINAL TAX PAYMENT DUE DATE; AND PROVIDED FURTHER, THAT ANY  LIABILITY
 WHICH  WOULD NORMALLY ACCRUE AGAINST A COUNTY UNDER SECTION NINE HUNDRED
 THIRTY-SIX, NINE HUNDRED SEVENTY-SIX, OR THIRTEEN HUNDRED THIRTY OF  THE
 REAL PROPERTY TAX LAW, OR ANY OTHER GENERAL OR SPECIAL LAW, OR ANY LOCAL
 LAW,  ORDINANCE,  RESOLUTION, OR CITY OR COUNTY CHARTER, SHALL BE WAIVED
 INSOFAR AS SUCH LIABILITY IS CREATED BY SUCH TAXING JURISDICTION'S DECI-
 SION TO DEFER TAXES UNDER THIS SECTION.
   § 2. This act shall take effect immediately.