Bill Text: NY A01777 | 2015-2016 | General Assembly | Introduced

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Bill Title: Allows counties to enact local option for waiving the 5% penalty that is assessed to homeowners when their school taxes are delinquent.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A01777 Detail]

Download: New_York-2015-A01777-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1777
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 12, 2015
                                      ___________
       Introduced  by  M.  of A. ZEBROWSKI, JAFFEE -- read once and referred to
         the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to allowing coun-
         ties to waive certain penalties for homeowners who  are  eligible  for
         the enhanced STAR program
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The real property tax  law  is  amended  by  adding  a  new
    2  section 1331 to read as follows:
    3    S  1331. COUNTIES; WAIVE CERTAIN PENALTIES. NOTWITHSTANDING ANY OF THE
    4  PROVISIONS OF THIS CHAPTER, THE GOVERNING BODY OF  THE  COUNTY  MAY,  BY
    5  RESOLUTION,  ADOPT  A  LOCAL LAW WAIVING THE COLLECTING OFFICER'S FEE OF
    6  FIVE PER CENTUM ON RELEVIED TAXES PURSUANT TO SECTION  THIRTEEN  HUNDRED
    7  THIRTY  OF  THIS ARTICLE FOR OWNERS OF REAL PROPERTY USED AS THE PRIMARY
    8  RESIDENCE OF ONE OR MORE PERSONS ELIGIBLE FOR THE ENHANCED STAR  PROGRAM
    9  PURSUANT  TO  SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, PROVIDED
   10  THE OWNER OF SUCH PROPERTY PAY A PORTION OF THEIR  TOTAL  UNPAID  SCHOOL
   11  TAXES BEFORE SEPTEMBER THIRTIETH OF THAT YEAR. ANY SUCH RESOLUTION SHALL
   12  STATE  THE  AMOUNT THAT MUST BE PAID IN THE FIRST INSTALLMENT AS LONG AS
   13  IT IS NO LESS THAN THIRTY PERCENT OF THE TOTAL UNPAID TAXES.
   14    S 2. Subdivision 6 of section 1330 of the real  property  tax  law  is
   15  amended to read as follows:
   16    6.  Any  person  whose real property is included in any such statement
   17  may pay the amount of taxes levied thereon, with five per  centum  added
   18  thereto, to the county treasurer, at any time before the board of super-
   19  visors  shall have directed the same to be relevied, except as otherwise
   20  provided in SECTION THIRTEEN HUNDRED THIRTY-ONE AND IN  subdivision  two
   21  of  section  thirteen  hundred twenty-eight of this [chapter] ARTICLE in
   22  relation to the payment of interest in lieu of such five per centum.
   23    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00642-01-5