Bill Text: NY A07813 | 2023-2024 | General Assembly | Amended
Bill Title: Relates to the payment of real property and school district taxes in installments; provides that if a property owner has elected to pay taxes in installments, the statement of taxes shall include the due dates for such payments without interest or penalties.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-06-06 - substituted by s3604a [A07813 Detail]
Download: New_York-2023-A07813-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7813--A 2023-2024 Regular Sessions IN ASSEMBLY June 15, 2023 ___________ Introduced by M. of A. SHIMSKY -- read once and referred to the Commit- tee on Real Property Taxation -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to the payment of real property and school district taxes in installments The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraphs (xiii) and (xiv) of paragraph (a) of subdivi- 2 sion 1 of section 922 of the real property tax law, as amended by 3 section 5 of part B of chapter 389 of the laws of 1997, subparagraph 4 (xiv) as further amended by subdivision (b) of section 1 of part W of 5 chapter 56 of the laws of 2010, are amended and a new subparagraph (xv) 6 is added to read as follows: 7 (xiii) such other information as may be prescribed by law; [and] 8 (xiv) if, not later than ten days after the filing of the preceding 9 tentative assessment roll, the assessing unit mailed to each owner of 10 taxable real property a notice in a form prescribed by the commissioner 11 containing the information described by subparagraphs (iii) and (xii) of 12 this paragraph (excluding the taxes due on the parcel and the tax rate 13 for each taxing purpose), the statement of taxes need not include the 14 information prescribed by subparagraph (xii) of this paragraph[.]; and 15 (xv) if the owner has elected to pay the taxes set forth in the state- 16 ment in installments, pursuant to this article, the due dates for 17 payment of such installment payments without interest or penalties. 18 § 2. Subdivision 2 of section 974 of the real property tax law, as 19 added by chapter 953 of the laws of 1962, is amended to read as follows: 20 2. a. Such statement shall recite that such owner may elect, pursuant 21 to section nine hundred seventy-five of this chapter, to pay the taxes 22 set forth in the statement in installments, as provided in the local law EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07467-02-4A. 7813--A 2 1 enacted by the county pursuant to section nine hundred seventy-two of 2 this chapter. 3 b. If the owner has elected to pay the taxes set forth in the state- 4 ment in installments, pursuant to this article, the due dates for 5 payment of such installment payments without interest and penalties 6 shall be clearly disclosed on the statement outlined in subdivision one 7 of this section. 8 § 3. Subdivision 2 of section 1338 of the real property tax law, as 9 added by chapter 953 of the laws of 1962, is amended to read as follows: 10 2. a. Such statement shall recite that such owner may elect, pursuant 11 to section thirteen hundred forty of this chapter, to pay the taxes set 12 forth in the statement in installments as provided in the local law 13 enacted by the county pursuant to section nine hundred seventy-two of 14 this chapter. 15 b. If the owner has elected to pay the taxes set forth in the state- 16 ment in installments, pursuant to this article, the due dates for 17 payment of such installment payments without interest and penalties 18 shall be clearly disclosed on the statement outlined in subdivision one 19 of this section. 20 § 4. This act shall take effect immediately.
