Senate Bill S8194A

2019-2020 Legislative Session

Relates to installment payments of real property taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee


  • 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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Bill Amendments

2019-S8194 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§972, 973, 975, 1326, 1326-a, 1326-b, 1327, 1336 & 1340, RPT L; amd §§11-224.1 & 11-1785, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2021-2022: S3585
2023-2024: S1543

2019-S8194 - Summary

Provides that any installment of real property tax due and payable in calendar year 2020 shall be due and payable by December 31, 2020; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

2019-S8194 - Sponsor Memo

2019-S8194 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8194
 
                             I N  S E N A T E
 
                              April 13, 2020
                                ___________
 
 Introduced  by Sen. CARLUCCI -- 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 and the administrative code of
   the city of New York, in relation  to  installment  payments  of  real
   property  taxes;  and providing for the repeal of such provisions upon
   expiration thereof

   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.    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. PROVIDED, HOWEVER, THAT ANY INSTALLMENT
 OF TAX DUE AND PAYABLE BY APRIL FIFTEENTH, TWO THOUSAND TWENTY SHALL  BE
 DUE AND PAYABLE BY DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY.
   §  2.  Subdivision  1  of section 973 of the real property tax law, as
 added by chapter 953 of the laws of 1962, is amended to read as follows:
   1. Upon the enactment of such  local  law  by  a  county  pursuant  to
 section nine hundred seventy-two of this [chapter] TITLE, the town board
 of  any town may determine that thereafter and until such action be duly
 rescinded, the amount of taxes for county,  town  and  special  district
 purposes  constituting  in  the  aggregate  an amount in excess of fifty
 dollars levied by the board of supervisors  pursuant  to  law  upon  any
 parcel  of  real  property  situated  within  such  town, may be paid in
 installments as provided in the local law enacted by the county pursuant
 to section nine hundred seventy-two of this [chapter]  TITLE;  PROVIDED,
 HOWEVER, THAT ANY INSTALLMENT OF TAX DUE AND PAYABLE BY APRIL FIFTEENTH,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

2019-S8194A (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§972, 973, 975, 1326, 1326-a, 1326-b, 1327, 1336 & 1340, RPT L; amd §§11-224.1 & 11-1785, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2021-2022: S3585
2023-2024: S1543

2019-S8194A (ACTIVE) - Summary

Provides that any installment of real property tax due and payable in calendar year 2020 shall be due and payable by December 31, 2020; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

2019-S8194A (ACTIVE) - Sponsor Memo

2019-S8194A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8194--A
 
                             I N  S E N A T E
 
                              April 13, 2020
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the real property tax law and the administrative code of
   the city of New York, in relation  to  installment  payments  of  real
   property  taxes;  and providing for the repeal of such provisions upon
   expiration thereof
 
   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.    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. PROVIDED, HOWEVER, THAT ANY INSTALLMENT
 OF TAX DUE AND PAYABLE IN CALENDAR YEAR TWO THOUSAND TWENTY SHALL BE DUE
 AND PAYABLE BY DECEMBER THIRTY-FIRST, TWO THOUSAND  TWENTY.    PROVIDED,
 FURTHER,  THAT  A MUNICIPALITY MAY REQUIRE A RESIDENT SEEKING A DELAY IN
 PAYMENTS OF SUCH TAXES PURSUANT TO THIS SUBDIVISION TO  DEMONSTRATE  AND
 PROVE  FINANCIAL HARDSHIP DUE TO THE NOVEL CORONAVIRUS, COVID-19 PANDEM-
 IC.
   § 2. Subdivision 1 of section 973 of the real  property  tax  law,  as
 added by chapter 953 of the laws of 1962, is amended to read as follows:
   1.  Upon  the  enactment  of  such  local  law by a county pursuant to
 section nine hundred seventy-two of this [chapter] TITLE, the town board
 of any town may determine that thereafter and until such action be  duly
 rescinded,  the  amount  of  taxes for county, town and special district
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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