S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2523
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 25, 2019
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to the  extension
   for payment of real property taxes by furloughed or designated non-pay
   federal employees

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 925-e of the real property tax law, as added  by  a
 chapter of the laws of 2019, amending the real property tax law relating
 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 appropri-
 ations by the federal government, or by the spouse or  domestic  partner
 of  such person, as proposed in legislative bills numbers S. 1675 and A.
 881, is amended to read as follows:
   § 925-e. Furloughed or non-pay federal workers;  temporary  extension.
 1.  (A)  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] THE municipal corporation THAT EMPLOYS THE COLLECTING OFFICER
 has passed a local resolution authorizing such extension.
   (B) A municipal corporation THAT AUTHORIZES SUCH  AN  EXTENSION  shall
 require  documentation by a person requesting an extension demonstrating
 that they have been furloughed or designated non-pay as a  result  of  a
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08989-01-9

 S. 2523                             2
 
 period of a lapse in discretionary appropriations by the federal govern-
 ment. SUCH DOCUMENTATION SHALL BE SUBMITTED TO THE COLLECTING OFFICER NO
 LATER  THAN  THE  THIRTIETH  DAY  FOLLOWING THE LAST DAY FOR PAYING SUCH
 TAXES  WITHOUT  INCURRING  INTEREST  OR  PENALTY,  AS DETERMINED WITHOUT
 REGARD TO THE PROVISIONS OF THIS SECTION.
   (C) AN EXTENSION THAT HAS BEEN AUTHORIZED  PURSUANT  TO  THIS  SECTION
 SHALL  APPLY  TO  ALL  TAXES  THAT ARE PAYABLE TO THE COLLECTING OFFICER
 WITHOUT INTEREST OR PENALTY FROM THE DATE ON WHICH SUCH LAPSE IN DISCRE-
 TIONARY APPROPRIATIONS BY THE FEDERAL GOVERNMENT BEGAN UNTIL THE DATE ON
 WHICH SUCH LAPSE SHALL END, INCLUDING INSTALLMENT PAYMENTS THAT ARE  DUE
 DURING  THAT PERIOD. SUCH EXTENSION SHALL APPLY NOT JUST TO THE TAXES OF
 THE MUNICIPAL CORPORATION THAT ADOPTED THE RESOLUTION, BUT ALSO  TO  THE
 TAXES  OF ANY OTHER MUNICIPAL CORPORATION OR CORPORATIONS THAT ARE PAYA-
 BLE TO THE COLLECTING OFFICER, AS WELL AS  TO  ANY  SPECIAL  AD  VALOREM
 LEVIES  AND SPECIAL ASSESSMENTS THAT ARE PAYABLE TO THE COLLECTING OFFI-
 CER.
   2. WHERE AN EXTENSION HAS BEEN GRANTED PURSUANT TO THIS  SECTION,  AND
 SUCH TAXES ARE NOT PAID BY THE NINETIETH DAY AFTER THE END OF SUCH LAPSE
 IN  DISCRETIONARY  APPROPRIATIONS BY THE FEDERAL GOVERNMENT, THOSE TAXES
 SHALL BE SUBJECT TO INTEREST AND PENALTIES AS PROVIDED BY  SECTION  NINE
 HUNDRED  TWENTY-FOUR OF THIS CHAPTER WHICH SHALL ACCRUE BEGINNING ON THE
 FIRST DAY AFTER THE END OF SUCH EXTENSION UNTIL PAID.
   3. IF, AT THE TIME THE COLLECTING OFFICER'S  WARRANT  EXPIRES,  EXTEN-
 SIONS  GRANTED  PURSUANT  TO  THIS  SECTION ARE IN EFFECT, THE FOLLOWING
 PROVISIONS SHALL APPLY:
   (A) WHEN MAKING HIS OR HER RETURN OF UNPAID DELINQUENT  TAXES  TO  THE
 COUNTY  PURSUANT  TO  SECTION NINE HUNDRED THIRTY-SIX OF THIS TITLE, THE
 COLLECTING OFFICER SHALL SEPARATELY LIST THE UNPAID  TAXES  ATTRIBUTABLE
 TO  THOSE  PERSONS WHO HAVE BEEN GRANTED TAX PAYMENT EXTENSIONS PURSUANT
 TO THIS SECTION. THOSE TAXES SHALL THEREAFTER BE PAYABLE TO  THE  COUNTY
 TREASURER  AS  PROVIDED BY SECTION NINE HUNDRED FORTY-TWO OF THIS TITLE,
 BUT WITHOUT INTEREST OR PENALTY AS LONG AS THEY ARE PAID  ON  OR  BEFORE
 THE LAST DAY OF THE EXTENSION PERIOD.
   (B) WHEN DISCHARGING HIS OR HER RESPONSIBILITIES UNDER SUBDIVISION TWO
 OF  SECTION  NINE  HUNDRED  FOUR OF THIS TITLE, THE COLLECTING OFFICER'S
 WARRANT SHALL BE DEEMED AMENDED SO THAT THE AMOUNT TO  BE  PAID  TO  THE
 TOWN  SUPERVISOR  PURSUANT  TO  SUCH SUBDIVISION SHALL BE REDUCED BY THE
 TOTAL AMOUNT OF UNPAID TAXES ATTRIBUTABLE TO THOSE PERSONS WHO HAVE BEEN
 GRANTED TAX PAYMENT EXTENSIONS PURSUANT TO THIS SECTION.
   (C) NO LATER THAN TEN DAYS AFTER THE LAST DAY OF THE EXTENSION PERIOD,
 THE COUNTY TREASURER SHALL PAY OVER TO THE TOWN COLLECTING  OFFICER  THE
 TOTAL  AMOUNT  OF  UNPAID TAXES ATTRIBUTABLE TO PERSONS WHO WERE GRANTED
 TAX PAYMENT EXTENSIONS PURSUANT TO THIS SECTION.
   § 2. This act shall take effect on the  same  date  and  in  the  same
 manner  as  a chapter of the laws of 2019 amending the real property tax
 law relating 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, as proposed in legislative bills
 numbers S. 1675 and A. 881, takes effect.