Bill Text: NY A05374 | 2021-2022 | General Assembly | Introduced

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Bill Title: Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency by allowing past-due property owners to continue to receive STAR credits or STAR exemptions.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Passed) 2021-12-10 - signed chap.663 [A05374 Detail]

Download: New_York-2021-A05374-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5374

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 16, 2021
                                       ___________

        Introduced  by M. of A. McMAHON -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the tax law, in relation to suspending state support for
          the local enforcement of past-due property taxes until after  the  end
          of the COVID-19 state disaster emergency

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

     1    Section 1.  Section 171-w of the tax law is amended by  adding  a  new
     2  subdivision 12 to read as follows:
     3    (12)  Notwithstanding  any  provision of this section to the contrary,
     4  the commissioner shall extend the date by which any delinquent  property
     5  owner  shall  be  required  to pay his or her past-due property taxes in
     6  full in order to receive STAR credits or STAR  exemptions,  until  after
     7  the  end  of the COVID-19 state disaster emergency declared by executive
     8  order number two hundred two and any further amendments or modifications
     9  thereto, and as may be further extended pursuant to section twenty-eight
    10  of the executive law.  The department shall notify all delinquent  prop-
    11  erty owners of such extension.
    12    § 2. This act shall take effect immediately.





         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09060-01-1