Bill Text: NY S06157 | 2021-2022 | General Assembly | Introduced
Bill Title: Waives any interest, penalties, or other charges for late payment of property taxes due to financial hardship caused by the COVID-19 pandemic in Suffolk county.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S06157 Detail]
Download: New_York-2021-S06157-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6157 2021-2022 Regular Sessions IN SENATE April 12, 2021 ___________ Introduced by Sen. BOYLE -- 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 waiving any interest, penalties, or other charges for late payment of property taxes due to the COVID-19 pandemic in Suffolk county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "Suffolk county tax act". 3 § 2. Section 1182 of the real property tax law, as amended by chapter 4 532 of the laws of 1994, is amended to read as follows: 5 § 1182. Cancellation or reduction of interest, penalties and other 6 charges. 1. If the governing body of any tax district shall determine 7 that it is for the best interests of the tax district, it shall have the 8 power, by resolution, to authorize the enforcing officer to permit the 9 cancellation in whole or in part of any interest, penalties or other 10 charges imposed by law to which the tax district or any other municipal 11 corporation shall be lawfully entitled; provided, however, that in cases 12 where such interest, penalties, or other charges, if collected by the 13 tax district, belong to a municipal corporation therein, no reduction or 14 remission in whole or in part of such interest, penalties, or other 15 charges shall be made without the consent of the municipal corporation 16 affected, which consent may be given by resolution adopted after a 17 public hearing. 18 2. Any interest, penalties, or other charges owed to any tax district 19 located in Suffolk county for the late payment of taxes under this chap- 20 ter shall be waived if such payment was late as a result of financial 21 hardship caused by the COVID-19 pandemic. 22 § 3. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10643-01-1