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 rescinded,  the  amount  of  taxes for county, town and special district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
              

                       [ ] is old law to be omitted.
                                                            LBD16133-02-0

 S. 8194--A                          2
 
 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  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 PANDEMIC.
   §  3.  Section 975 of the real property tax law is amended by adding a
 new subdivision 7 to read as follows:
   7. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO  ANY  INSTALLMENT
 OF TAX DUE AND PAYABLE IN CALENDAR YEAR TWO THOUSAND TWENTY AND SHALL BE
 DUE  AND  PAYABLE  BY  DECEMBER  THIRTY-FIRST, TWO THOUSAND TWENTY AND A
 MUNICIPALITY MAY REQUIRE A DEMONSTRATION AND PROOF OF FINANCIAL HARDSHIP
 DUE TO THE NOVEL CORONAVIRUS, COVID-19 PANDEMIC.
   § 4. Paragraph (a) of subdivision 1 of section 1326 of the real  prop-
 erty  tax law, as amended by chapter 212 of the laws of 2000, is amended
 to read as follows:
   (a) Notwithstanding any of the provisions of this chapter, the  school
 authorities  of  a  city  school district may by resolution duly adopted
 prior to the annual tax levy in any year determine that  thereafter  and
 until  such  action  be  rescinded  by the school authorities, any taxes
 levied by it upon real property situate within the school  district  may
 be paid in installments, not exceeding six, on or before such days with-
 in  the  fiscal  year  for  which such taxes are to be levied, as may be
 prescribed by such resolution; 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.  The last such day shall not be later than the thirtieth day preced-
 ing the end of such fiscal year. Each installment  shall  be  as  nearly
 equal as possible.
   §  5. Subdivision 1 of section 1326-a of the real property tax law, as
 amended by chapter 551 of the laws  of  2011,  is  amended  to  read  as
 follows:
   1. Notwithstanding any provisions of this chapter or any other general
 or  special  law  to  the contrary, a school district may, by resolution
 adopted by a two-thirds vote prior to the levy of  taxes  in  any  year,
 provide  that  thereafter  and until such resolution is rescinded, every
 tax in excess of fifty dollars levied by the board pursuant to  law  may
 be  paid  in  three  installments,  the first of which shall be at least
 fifty percent of the total tax due, or  such  other  amount  as  may  be
 prescribed by such resolution, and shall be paid not later than the last
 day  of the one month collection period prescribed by subdivision one of
 section thirteen hundred twenty-two or section thirteen hundred  twenty-
 four  of this article and, provided the first installment has been paid,
 the second shall be at least fifty percent of  the  remainder,  or  such
 other  amount  as may be prescribed by such resolution, plus interest at
 the rate as determined pursuant to section nine hundred twenty-four-a of
 this chapter, and shall be paid on or before the date specified  in  the
 resolution  for the second payment, and the third shall be the remainder

 S. 8194--A                          3
 
 plus interest at the rate determined pursuant to  section  nine  hundred
 twenty-four-a  of  this  chapter and shall be paid on or before the date
 specified in the resolution for the expiration of the warrant; 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 PANDEMIC.
   § 6. Section 1326-b of the real property tax law is amended by  adding
 a new subdivision 1-a to read as follows:
   1-A. ANY INSTALLMENT OF TAX DUE AND PAYABLE IN CALENDAR YEAR TWO THOU-
 SAND TWENTY SHALL BE DUE AND PAYABLE BY DECEMBER THIRTY-FIRST, TWO THOU-
 SAND  TWENTY.  A  MUNICIPALITY  MAY  REQUIRE  DEMONSTRATION AND PROOF OF
 FINANCIAL HARDSHIP DUE TO THE NOVEL CORONAVIRUS, COVID-19 PANDEMIC.
   § 7. Subdivision 1 of section 1327 of the real property  tax  law,  as
 added by chapter 380 of the laws of 1995, is amended to read as follows:
   1.  Notwithstanding  any of the provisions of this chapter, the school
 authorities of a city school district may  by  resolution  duly  adopted
 prior  to  the annual tax levy in any year determine that thereafter and
 until such action be rescinded by the school authorities, any  taxes  on
 real  property  which is used as the principal residence of and owned by
 one or more persons, either or both of whom have received  an  exemption
 pursuant  to section four hundred sixty-seven of this chapter related to
 such property, levied by it upon real property situate within the school
 district may be paid in installments, not exceeding six,  on  or  before
 such  days within the fiscal year for which such taxes are to be levied,
 as may be prescribed by such resolution;  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  DEMON-
 STRATE  AND  PROVE  FINANCIAL  HARDSHIP  DUE  TO  THE NOVEL CORONAVIRUS,
 COVID-19 PANDEMIC. The last such day shall not be later than the thirti-
 eth day preceding the end of such fiscal year. Each installment shall be
 as nearly equal as possible. Any such resolution shall state the  number
 of  installments, not exceeding six, and the respective dates upon which
 the taxes are to become payable. No installment may be paid  unless  all
 prior installments of current taxes, including interest, shall have been
 paid or shall be paid at the same time.
   §  8.  Subdivision  1 of section 1336 of the real property tax law, as
 amended by chapter 763 of the laws  of  1982,  is  amended  to  read  as
 follows:
   1.  Notwithstanding any of the provisions of this chapter or any other
 general, special or local law to the contrary, upon the enactment  of  a
 local  law  by  a county pursuant to section nine hundred seventy-two of
 this chapter, the school authorities of a school district, other than  a
 city  school  district,  may  determine  that  thereafter and until such
 action be duly rescinded, any taxes in excess of fifty dollars levied by
 it upon any parcel of real property within such county  situated  within
 the  school  district,  may  be paid in installments as provided in such
 local law; PROVIDED, HOWEVER, THAT ANY INSTALLMENT OF TAX DUE AND  PAYA-
 BLE  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

 S. 8194--A                          4
 
 TAXES PURSUANT TO THIS SUBDIVISION TO DEMONSTRATE  AND  PROVE  FINANCIAL
 HARDSHIP DUE TO THE NOVEL CORONAVIRUS, COVID-19 PANDEMIC.
   §  9. Section 1340 of the real property tax law is amended by adding a
 new subdivision 7 to read as follows:
   7. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO  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.  A MUNICI-
 PALITY MAY REQUIRE DEMONSTRATION AND PROOF OF FINANCIAL HARDSHIP DUE  TO
 THE NOVEL CORONAVIRUS, COVID-19 PANDEMIC.
   §  10.  Subdivision (a) of section 11-224.1 of the administrative code
 of the city of New York, as amended by local law number 66 of  the  city
 of New York for the year 2008, is amended to read as follows:
   (a)  For  real  property  with  an assessed value of two hundred fifty
 thousand dollars or less, if an installment of tax due  and  payable  is
 not  paid  by  July  fifteenth,  October fifteenth, January fifteenth or
 April fifteenth, interest shall  be  imposed  on  such  unpaid  amounts;
 PROVIDED, HOWEVER, THAT ANY INSTALLMENT OF TAX DUE AND PAYABLE IN CALEN-
 DAR  YEAR TWO THOUSAND TWENTY SHALL BE DUE AND PAYABLE BY DECEMBER THIR-
 TY-FIRST, TWO THOUSAND TWENTY.  PROVIDED, FURTHER, THAT  A  MUNICIPALITY
 MAY  REQUIRE A RESIDENT SEEKING A DELAY IN PAYMENTS OF SUCH TAXES PURSU-
 ANT TO THIS SUBDIVISION TO DEMONSTRATE AND PROVE FINANCIAL HARDSHIP  DUE
 TO THE NOVEL CORONAVIRUS, COVID-19 PANDEMIC.
   §  11. Paragraph 1 of subdivision (c) of section 11-1785 of the admin-
 istrative code of the city of New York, as  amended  by  section  32  of
 subpart  D  of part V-1 of chapter 57 of the laws of 2009, is amended to
 read as follows:
   (1) Addition to the tax. Except as otherwise provided in this subdivi-
 sion and subdivision (d) of this section, in the case of  any  underpay-
 ment  of estimated tax by an individual, there shall be added to the tax
 under this chapter for the taxable year an amount determined by applying
 the underpayment rate established under section 11-1797 of this subchap-
 ter, or if no rate is set, at the rate of seven and one-half percent per
 annum, to the amount of the underpayment for the period of the underpay-
 ment. Such period shall run from the due date for the required  install-
 ment  to  the earlier of the fifteenth day of the fourth month following
 the close of the taxable year or, with respect to  any  portion  of  the
 underpayment,  the  date  on which such portion is paid. For purposes of
 determining such date, a payment of  estimated  tax  shall  be  credited
 against unpaid required installments in the order in which such install-
 ments are required to be paid. There shall be four required installments
 for  each  taxable  year,  due  on  April  fifteenth, June fifteenth and
 September fifteenth of such taxable year and on January fifteenth of the
 following taxable year; 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.
   § 12. This act shall take effect immediately and shall expire  and  be
 deemed repealed December 31, 2020.