S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7446
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 12, 2015
                                      ___________
       Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
         Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to expanding  the
         length  of  time to pay delinquent taxes in installments to thirty-six
         months
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Paragraph (a) of subdivision 3 of section 1184 of the real
    2  property tax law, as amended by chapter 429 of  the  laws  of  2013,  is
    3  amended to read as follows:
    4    (a) the maximum term of installment agreements, which shall not exceed
    5  [twenty-four  months;  provided  that for installment agreements entered
    6  into prior to December thirty-first, two thousand fifteen,  the  maximum
    7  term of installment agreements shall not exceed] thirty-six months;
    8    S  2. Paragraph (a) of subdivision 3 of section 1184 of the real prop-
    9  erty tax law, as amended by chapter 532 of the laws of 1994, is  amended
   10  to read as follows:
   11    (a) the maximum term of installment agreements, which shall not exceed
   12  [twenty-four] THIRTY-SIX months;
   13    S  3.  This act shall take effect immediately; provided, however, that
   14  the amendments to paragraph (a) of subdivision 3 of section 1184 of  the
   15  real  property  tax law made by section one of this act shall be subject
   16  to the expiration and reversion of such paragraph, when upon  such  date
   17  the provisions of section two of this act shall take effect.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10876-01-5