Bill Text: NY A09946 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-05-20 - REFERRED TO LOCAL GOVERNMENT [A09946 Detail]

Download: New_York-2023-A09946-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9946

                   IN ASSEMBLY

                                     April 26, 2024
                                       ___________

        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Real Property Taxation

        AN  ACT in relation to refunding penalties accrued on certain real prop-
          erty taxes in the town of Scarsdale, county of Westchester

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Notwithstanding any other provision of law, the custodian
     2  of taxes of the town of Scarsdale, county of  Westchester,  shall,  upon
     3  approval  by  the  Scarsdale town board, refund any penalties accrued on
     4  real property taxes owed by any owner of real  property  located  within
     5  such  town  who  failed  to  pay the 2023-2024 school taxes on or before
     6  September 30, 2023, or on or before September 30, 2023 and  January  31,
     7  2024  if  such person elected to pay such taxes in two installments, due
     8  to the specific failure by the United States Postal Service  to  deliver
     9  real  property tax bills in August 2023 or September 2023 for such taxes
    10  to such owners. In order to be  eligible  for  the  relief  contemplated
    11  herein,  any  owner of real property in the town of Scarsdale who failed
    12  to receive a 2023-2024 real property tax bill for such property that has
    13  not been otherwise delinquent for school, village or county taxes  bill-
    14  ings  for  2021,  2022, or 2023, may apply for a refund pursuant to this
    15  act to the Scarsdale town custodian of taxes in a manner and form to  be
    16  determined by the Scarsdale town board, provided that no penalties shall
    17  be refunded on the 2023-2024 school tax if such tax payment was not paid
    18  in full, including any penalties by March 31, 2024.
    19    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15216-01-4