Bill Text: NY S05965 | 2021-2022 | General Assembly | Introduced
Bill Title: Provides an extension for payment of real property taxes owed by landlords who own five or less rental units when a tenant of a unit located on such real property has withheld rent payments for a period of one hundred eighty days after the expiration of the state of emergency.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S05965 Detail]
Download: New_York-2021-S05965-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5965 2021-2022 Regular Sessions IN SENATE March 24, 2021 ___________ Introduced by Sen. HINCHEY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to the extension for payment of real property taxes by certain landlords 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 925-f to read as follows: 3 § 925-f. Temporary extension; small landlords. 1. (a) Notwithstanding 4 any other provision of law which relates to the collection of real prop- 5 erty tax owed to a municipal corporation or to the imposition of penal- 6 ties or interest therefor for a late payment owed by a small landlord 7 whose tenant has withheld payment of rent, for the real property where 8 such unit of such tenant is located, any deadline with respect to the 9 payment of such real property tax shall be extended for a period of one 10 hundred eighty days after the expiration of the state of emergency 11 declared pursuant to executive order number two hundred two of two thou- 12 sand twenty if the municipal corporation that employs the collecting 13 officer has passed a local resolution authorizing such extension. For 14 the purposes of this section a "small landlord" shall mean a person who 15 owns real property with a total of five or less rental units for all 16 such real property. 17 (b) A municipal corporation that authorizes such an extension shall 18 require documentation by a person requesting an extension demonstrating 19 that they have not received payment from such tenant pursuant to a 20 rental agreement. Such documentation shall be submitted to the collect- 21 ing officer no later than the thirtieth day following the last day for 22 paying such taxes without incurring interest or penalty, as determined 23 without regard to the provisions of this section. 24 (c) An extension that has been authorized pursuant to this section 25 shall apply to all taxes that are payable to the collecting officer EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08129-01-1S. 5965 2 1 without interest or penalty from one hundred eighty days after the expi- 2 ration of the state of emergency declared pursuant to executive order 3 number two hundred two of two thousand twenty, including installment 4 payments that are due during that period. Such extension shall apply not 5 just to the taxes of the municipal corporation that adopted the resol- 6 ution, but also to the taxes of any other municipal corporation or 7 corporations that are payable to the collecting officer, as well as to 8 any special ad valorem levies and special assessments that are payable 9 to the collecting officer. 10 2. Where an extension has been granted pursuant to this section, and 11 such taxes are not paid by the one hundred eightieth day after the expi- 12 ration of the state of emergency declared pursuant to executive order 13 number two hundred two of two thousand twenty, those taxes shall be 14 subject to interest and penalties as provided by section nine hundred 15 twenty-four of this title which shall accrue beginning on the first day 16 after the end of such extension until paid. 17 3. If, at the time the collecting officer's warrant expires, exten- 18 sions granted pursuant to this section are in effect, the following 19 provisions shall apply: 20 (a) When making his or her return of unpaid delinquent taxes to the 21 county pursuant to section nine hundred thirty-six of this title, the 22 collecting officer shall separately list the unpaid taxes attributable 23 to those persons who have been granted tax payment extensions pursuant 24 to this section. Those taxes shall thereafter be payable to the county 25 treasurer as provided by section nine hundred forty-two of this title, 26 but without interest or penalty as long as they are paid on or before 27 the last day of the extension period. 28 (b) When discharging his or her responsibilities under subdivision two 29 of section nine hundred four of this article, the collecting officer's 30 warrant shall be deemed amended so that the amount to be paid to the 31 town supervisor pursuant to such subdivision shall be reduced by the 32 total amount of unpaid taxes attributable to those persons who have been 33 granted tax payment extensions pursuant to this section. 34 (c) No later than ten days after the last day of the extension period, 35 the county treasurer shall pay over to the town collecting officer the 36 total amount of unpaid taxes attributable to persons who were granted 37 tax payment extensions pursuant to this section. 38 § 2. This act shall take effect immediately.
