S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5965
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 24, 2021
                                ___________
 
 Introduced  by  Sen. HINCHEY -- 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 the  extension
   for payment of real property taxes by certain landlords
 
   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
 section 925-f to read as follows:
   §  925-F. TEMPORARY EXTENSION; SMALL LANDLORDS. 1. (A) NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW WHICH RELATES TO THE COLLECTION OF REAL PROP-
 ERTY TAX OWED TO A MUNICIPAL CORPORATION OR TO THE IMPOSITION OF  PENAL-
 TIES  OR  INTEREST  THEREFOR FOR A LATE PAYMENT OWED BY A SMALL LANDLORD
 WHOSE TENANT HAS WITHHELD PAYMENT OF RENT, FOR THE REAL  PROPERTY  WHERE
 SUCH  UNIT  OF  SUCH TENANT IS LOCATED, ANY DEADLINE WITH RESPECT TO THE
 PAYMENT OF SUCH REAL PROPERTY TAX SHALL BE EXTENDED FOR A PERIOD OF  ONE
 HUNDRED  EIGHTY  DAYS  AFTER  THE  EXPIRATION  OF THE STATE OF EMERGENCY
 DECLARED PURSUANT TO EXECUTIVE ORDER NUMBER TWO HUNDRED TWO OF TWO THOU-
 SAND TWENTY IF THE MUNICIPAL CORPORATION  THAT  EMPLOYS  THE  COLLECTING
 OFFICER  HAS  PASSED  A LOCAL RESOLUTION AUTHORIZING SUCH EXTENSION. FOR
 THE PURPOSES OF THIS SECTION A "SMALL LANDLORD" SHALL MEAN A PERSON  WHO
 OWNS  REAL  PROPERTY  WITH  A TOTAL OF FIVE OR LESS RENTAL UNITS FOR ALL
 SUCH REAL PROPERTY.
   (B) A MUNICIPAL CORPORATION THAT AUTHORIZES SUCH  AN  EXTENSION  SHALL
 REQUIRE  DOCUMENTATION BY A PERSON REQUESTING AN EXTENSION DEMONSTRATING
 THAT THEY HAVE NOT RECEIVED PAYMENT  FROM  SUCH  TENANT  PURSUANT  TO  A
 RENTAL  AGREEMENT. SUCH DOCUMENTATION SHALL BE SUBMITTED TO THE COLLECT-
 ING 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08129-01-1

 S. 5965                             2
 
 WITHOUT INTEREST OR PENALTY FROM ONE HUNDRED EIGHTY DAYS AFTER THE EXPI-
 RATION OF THE STATE OF EMERGENCY DECLARED PURSUANT  TO  EXECUTIVE  ORDER
 NUMBER  TWO  HUNDRED  TWO  OF TWO THOUSAND TWENTY, 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 RESOL-
 UTION, BUT ALSO TO THE TAXES  OF  ANY  OTHER  MUNICIPAL  CORPORATION  OR
 CORPORATIONS  THAT  ARE PAYABLE TO THE COLLECTING OFFICER, AS WELL AS TO
 ANY SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS THAT  ARE  PAYABLE
 TO THE COLLECTING OFFICER.
   2.  WHERE  AN EXTENSION HAS BEEN GRANTED PURSUANT TO THIS SECTION, AND
 SUCH TAXES ARE NOT PAID BY THE ONE HUNDRED EIGHTIETH DAY AFTER THE EXPI-
 RATION OF THE STATE OF EMERGENCY DECLARED PURSUANT  TO  EXECUTIVE  ORDER
 NUMBER  TWO  HUNDRED  TWO  OF  TWO THOUSAND TWENTY, THOSE TAXES SHALL BE
 SUBJECT TO INTEREST AND PENALTIES AS PROVIDED BY  SECTION  NINE  HUNDRED
 TWENTY-FOUR  OF THIS TITLE 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 ARTICLE, 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 immediately.