§ 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local law or resolution is repealed, such taxing jurisdiction shall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 scheduled 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 payment due date that extends beyond one hundred twenty days
past the original due date of such taxes; 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 decision to defer taxes or special ad valorem levies
under this section.

2. Notwithstanding any other provision of law to the contrary,
applicable 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
jurisdiction's normal schedule; and provided further, that no taxing
jurisdiction may separate the tax collection dates of another taxing
jurisdiction 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 decision to defer taxes under this section.