S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8138
 
                             I N  S E N A T E
 
                              March 28, 2020
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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  deferring
   certain taxes during a declared state disaster emergency and providing
   for installment payments thereafter
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 2 of section 972 of the real property tax  law,
 as  amended  by section 12 of part B of chapter 389 of the laws of 1997,
 is amended to read as follows:
   2. Payment schedule. (A) Such local law shall provide  the  number  of
 installments  and the respective dates upon which each installment shall
 be due, the first not later than the last day of the month in which  the
 respective  taxes  may  be  paid without interest without regard to this
 title, and the last not later than the last day of the fiscal  year  for
 which it was levied, or in the case of a school district, not later than
 the  thirty-first  day of August following the conclusion of such fiscal
 year.  Unless the local law provides otherwise, each  installment  shall
 be as nearly equal as possible.
   (B)  NOTWITHSTANDING  ANY  PROVISIONS  OF  THIS  CHAPTER, OR ANY OTHER
 GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, DURING A  STATE  DISASTER
 EMERGENCY  DECLARED  BY  THE  GOVERNOR  PURSUANT TO ARTICLE TWO-B OF THE
 EXECUTIVE LAW, THE LEGISLATIVE BODY OF  A  COUNTY  MAY,  BY  LOCAL  LAW,
 PROVIDE THAT THEREAFTER AND UNTIL SUCH LOCAL LAW IS REPEALED, THE COUNTY
 SHALL  DEFER  THE  SCHEDULED PAYMENT OR INSTALLMENTS OF TAXES UNTIL SUCH
 DECLARATION HAS BEEN LIFTED. NO ADDITIONAL INTEREST OR  PENALTIES  SHALL
 ACCRUE DURING SUCH TIME OF DEFERMENT. ONCE SUCH STATE DISASTER EMERGENCY
 IS  LIFTED  THE  COUNTY MAY COLLECT SUCH TAXES IN INSTALLMENTS AS DETER-
 MINED BY LOCAL LAW.
   § 2. This act shall take effect immediately.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16098-01-0

              

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8138--A
 
                             I N  S E N A T E
 
                              March 28, 2020
                                ___________
 
 Introduced  by  Sens.  MARTINEZ,  ADDABBO,  CARLUCCI,  COMRIE,  HOYLMAN,
   KAVANAGH, KRUEGER, METZGER, SEPULVEDA -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment -- 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,  reductions, 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, REDUCTIONS AND INSTALLMENT PAYMENTS
                  DURING THE COVID-19 STATE OF EMERGENCY
 SECTION  1910.  SPECIAL DEFERMENTS, REDUCTIONS, AND INSTALLMENT PAYMENTS
 DURING THE COVID-19 STATE OF EMERGENCY.
   § 1910.  SPECIAL  DEFERMENTS,  REDUCTIONS,  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  PERIOD  BEGINNING MARCH SEVENTH, TWO THOUSAND TWENTY, AND ENDING ON
 THE DATE ON WHICH NONE OF THE  RESTRICTIONS  CONSTITUTING  NEW  YORK  ON
 PAUSE,  AS  DEFINED  BY EXECUTIVE ORDER 202.31, CONTINUE TO APPLY IN THE
 COUNTY WHERE SUCH REAL PROPERTY IS LOCATED, AND AFTER A PUBLIC  HEARING,
 THE  LEGISLATIVE  BODY  OF ANY VILLAGE, TOWN, CITY OR COUNTY MAY ADOPT A
 LOCAL LAW, OR A SCHOOL DISTRICT MAY ADOPT A RESOLUTION,  PROVIDING  THAT
 THEREAFTER  AND  UNTIL  SUCH  LOCAL  LAW OR RESOLUTION IS REPEALED, SUCH
 TAXING JURISDICTION SHALL DEFER THE SCHEDULED PAYMENT OR INSTALLMENTS OF
 TAXES AND SPECIAL AD VALOREM LEVIES DUE DURING NEW YORK ON  PAUSE  UNTIL
 SUCH  DATE  CERTAIN  THAT  SUCH LOCAL LAW OR RESOLUTION SHALL SPECIFY OR
 THAT SUCH TAXING JURISDICTION  SHALL  REDUCE  THE  AMOUNT  OF  SCHEDULED
 PAYMENTS  OR  INSTALLMENTS  OF  TAXES  AND SPECIAL AD VALOREM LEVIES DUE
 DURING NEW YORK ON PAUSE BY SUCH AMOUNT AS SUCH LOCAL LAW OR  RESOLUTION
 SHALL SPECIFY; PROVIDED HOWEVER, THAT ANY LIABILITY WHICH WOULD NORMALLY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD16098-02-0

 S. 8138--A                          2
 
 ACCRUE  AGAINST  A  COUNTY  UNDER  SECTION NINE HUNDRED THIRTY-SIX, NINE
 HUNDRED SEVENTY-SIX, OR THIRTEEN HUNDRED THIRTY OF THE REAL PROPERTY TAX
 LAW, SHALL BE WAIVED INSOFAR AS SUCH LIABILITY IS CREATED BY SUCH TAXING
 JURISDICTION'S  DECISION  TO DEFER OR REDUCE 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 PERIOD BEGINNING MARCH SEVENTH, TWO
 THOUSAND  TWENTY,  AND  ENDING  ON  THE  DATE  ON  WHICH  NONE  OF   THE
 RESTRICTIONS  CONSTITUTING  NEW  YORK  ON PAUSE, AS DEFINED BY EXECUTIVE
 ORDER 202.31, CONTINUE TO APPLY IN THE COUNTY WHERE THE REAL PROPERTY IS
 LOCATED, AND AFTER  A  PUBLIC  HEARING,  THE  LEGISLATIVE  BODY  OF  ANY
 VILLAGE,  TOWN,  CITY,  OR  COUNTY  MAY  ADOPT  A LOCAL LAW, OR A SCHOOL
 DISTRICT MAY ADOPT A RESOLUTION, PROVIDING THAT TAX PAYMENTS OR  SPECIAL
 AD  VALOREM LEVIES NORMALLY DUE TO SUCH TAXING JURISDICTION MAY BE SEPA-
 RATED 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 JURISDICTION'S NORMAL SCHEDULE; 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, SHALL BE WAIVED INSOFAR  AS
 SUCH  LIABILITY  IS  CREATED  BY  SUCH TAXING JURISDICTION'S DECISION TO
 DEFER TAXES UNDER THIS SECTION.
   § 2. This act shall take effect immediately.