NY State Senate Bill 2019-S8138

Senate Bill S8138

Signed By Governor

2019-2020 Legislative Session

Relates to deferring certain taxes during the COVID-19 declared state disaster emergency and permitting installment payments thereafter

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 30, 2021	signed chap.389
Dec 30, 2020	delivered to governor
May 28, 2020	returned to senate passed assembly ordered to third reading rules cal.29 substituted for a10252a
May 27, 2020	referred to ways and means delivered to assembly passed senate ordered to third reading cal.645
May 26, 2020	reported and committed to rules
May 24, 2020	print number 8138b
May 24, 2020	amend (t) and recommit to local government
May 21, 2020	print number 8138a
May 21, 2020	amend (t) and recommit to local government
Mar 28, 2020	referred to local government

Votes

- May 27, 2020 - Floor Vote
  S8138
  
  62
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 27, 2020
      
      aye (62)
      
      Addabbo Jr.
      
      Akshar
      
      Amedore
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hoylman-Sigal
      
      Jackson
      
      Jacobs
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      LaValle
      
      Lanza
      
      Little
      
      Liu
      
      Martinez
      
      May
      
      Mayer
      
      Metzger
      
      Montgomery
      
      Myrie
      
      O'Mara
      
      Ortt
      
      Parker
      
      Persaud
      
      Ramos
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Seward
      
      Skoufis
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
  May 24, 2020 - Rules Committee Vote
  S8138
  
  17
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 24, 2020
      
      aye (17)
      
      Benjamin
      
      Breslin
      
      Comrie
      
      Flanagan
      
      Gianaris
      
      Griffo
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      Little
      
      Liu
      
      Martinez
      
      Parker
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins
      
      aye wr (2)
      
      LaValle
      
      Lanza
  May 26, 2020 - Local Government Committee Vote
  S8138
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 26, 2020
      
      aye (7)
      
      Borrello
      
      Brooks
      
      Gaughran
      
      Harckham
      
      Metzger
      
      Ritchie
      
      Skoufis

Bill Amendments

Original

B (Active)

co-Sponsors

View additional co-sponsors

2019-S8138 - Details

See Assembly Version of this Bill:: A10252
Law Section:: Real Property Tax Law
Laws Affected:: Add Art 19-A §1910, RPT L

2019-S8138 - Summary

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.

2019-S8138 - Sponsor Memo

2019-S8138 - Bill Text download pdf

                            
 
                     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

co-Sponsors

View additional co-sponsors

2019-S8138A - Details

See Assembly Version of this Bill:: A10252
Law Section:: Real Property Tax Law
Laws Affected:: Add Art 19-A §1910, RPT L

2019-S8138A - Summary

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.

2019-S8138A - Sponsor Memo

                                
 
BILL NUMBER: S8138A

SPONSOR: MARTINEZ
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation will allow a local taxing jurisdiction to defer proper-
ty taxes due to the COVID-19 pandemic or separate property taxes into as
many installment payments as necessary without liability to the county.

 
SUMMARY OF PROVISIONS:

Section 1. Creation of a new article in the real property tax law.

1. Allows for deferment of property tax payments

2. Allows for multiple installment payments.

Section 2. 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 a 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. 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.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

 
EFFECTIVE DATE:
Immediately

2019-S8138A - Bill Text download pdf

                            
 
                     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.

co-Sponsors

View additional co-sponsors

2019-S8138B (ACTIVE) - Details

See Assembly Version of this Bill:: A10252
Law Section:: Real Property Tax Law
Laws Affected:: Add Art 19-A §1910, RPT L

2019-S8138B (ACTIVE) - Summary

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.

2019-S8138B (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8138B        Revised 05/26/2020

SPONSOR: MARTINEZ
 
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 COVID-19 pandemic or separate property taxes into as
many installment payments as necessary without liability to the county.

 
SUMMARY OF PROVISIONS:

Section 1. Creation of a new article in the Real Property Tax Law.

1. Allows for deferment of property tax payments

2. Allows for multiple installment payments.

Section 2. 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 a 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. 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.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

There is no cost to the State. Localities have the discretion to defer
or split up property tax payments.

 
EFFECTIVE DATE:
Immediately

2019-S8138B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8138--B
 
                             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 -- 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD16098-08-0

 S. 8138--B                          2

 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
 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.

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Senate Bill S8138

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Sponsored By

Archive: Last Bill Status - Signed by Governor

Bill Amendments

co-Sponsors

2019-S8138 - Details

2019-S8138 - Summary

2019-S8138 - Sponsor Memo

2019-S8138 - Bill Text download pdf

co-Sponsors

2019-S8138A - Details

2019-S8138A - Summary

2019-S8138A - Sponsor Memo

2019-S8138A - Bill Text download pdf

co-Sponsors

2019-S8138B (ACTIVE) - Details

2019-S8138B (ACTIVE) - Summary

2019-S8138B (ACTIVE) - Sponsor Memo

2019-S8138B (ACTIVE) - Bill Text download pdf

Comments