Bill Text: NY S08194 | 2019-2020 | General Assembly | Amended
Bill Title: Provides that any installment of real property tax due and payable in calendar year 2020 shall be due and payable by December 31, 2020; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-05-06 - PRINT NUMBER 8194A [S08194 Detail]
Download: New_York-2019-S08194-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 8194--A IN SENATE April 13, 2020 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law and the administrative code of the city of New York, in relation to installment payments of real property taxes; and providing for the repeal of such provisions upon expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 2 of section 972 of the real property tax law, 2 as amended by section 12 of part B of chapter 389 of the laws of 1997, 3 is amended to read as follows: 4 2. Payment schedule. Such local law shall provide the number of 5 installments and the respective dates upon which each installment shall 6 be due, the first not later than the last day of the month in which the 7 respective taxes may be paid without interest without regard to this 8 title, and the last not later than the last day of the fiscal year for 9 which it was levied, or in the case of a school district, not later than 10 the thirty-first day of August following the conclusion of such fiscal 11 year. Unless the local law provides otherwise, each installment shall 12 be as nearly equal as possible. Provided, however, that any installment 13 of tax due and payable in calendar year two thousand twenty shall be due 14 and payable by December thirty-first, two thousand twenty. Provided, 15 further, that a municipality may require a resident seeking a delay in 16 payments of such taxes pursuant to this subdivision to demonstrate and 17 prove financial hardship due to the novel coronavirus, COVID-19 pandem- 18 ic. 19 § 2. Subdivision 1 of section 973 of the real property tax law, as 20 added by chapter 953 of the laws of 1962, is amended to read as follows: 21 1. Upon the enactment of such local law by a county pursuant to 22 section nine hundred seventy-two of this [chapter] title, the town board 23 of any town may determine that thereafter and until such action be duly 24 rescinded, the amount of taxes for county, town and special district EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD16133-02-0S. 8194--A 2 1 purposes constituting in the aggregate an amount in excess of fifty 2 dollars levied by the board of supervisors pursuant to law upon any 3 parcel of real property situated within such town, may be paid in 4 installments as provided in the local law enacted by the county pursuant 5 to section nine hundred seventy-two of this [chapter] title; provided, 6 however, that any installment of tax due and payable in calendar year 7 two thousand twenty shall be due and payable by December thirty-first, 8 two thousand twenty. Provided, further, that a municipality may require 9 a resident seeking a delay in payments of such taxes pursuant to this 10 subdivision to demonstrate and prove financial hardship due to the novel 11 coronavirus, COVID-19 pandemic. 12 § 3. Section 975 of the real property tax law is amended by adding a 13 new subdivision 7 to read as follows: 14 7. The provisions of this section shall not apply to any installment 15 of tax due and payable in calendar year two thousand twenty and shall be 16 due and payable by December thirty-first, two thousand twenty and a 17 municipality may require a demonstration and proof of financial hardship 18 due to the novel coronavirus, COVID-19 pandemic. 19 § 4. Paragraph (a) of subdivision 1 of section 1326 of the real prop- 20 erty tax law, as amended by chapter 212 of the laws of 2000, is amended 21 to read as follows: 22 (a) Notwithstanding any of the provisions of this chapter, the school 23 authorities of a city school district may by resolution duly adopted 24 prior to the annual tax levy in any year determine that thereafter and 25 until such action be rescinded by the school authorities, any taxes 26 levied by it upon real property situate within the school district may 27 be paid in installments, not exceeding six, on or before such days with- 28 in the fiscal year for which such taxes are to be levied, as may be 29 prescribed by such resolution; provided, however, that any installment 30 of tax due and payable in calendar year two thousand twenty shall be due 31 and payable by December thirty-first, two thousand twenty. Provided, 32 further, that a municipality may require a resident seeking a delay in 33 payments of such taxes pursuant to this subdivision to demonstrate and 34 prove financial hardship due to the novel coronavirus, COVID-19 pandem- 35 ic. The last such day shall not be later than the thirtieth day preced- 36 ing the end of such fiscal year. Each installment shall be as nearly 37 equal as possible. 38 § 5. Subdivision 1 of section 1326-a of the real property tax law, as 39 amended by chapter 551 of the laws of 2011, is amended to read as 40 follows: 41 1. Notwithstanding any provisions of this chapter or any other general 42 or special law to the contrary, a school district may, by resolution 43 adopted by a two-thirds vote prior to the levy of taxes in any year, 44 provide that thereafter and until such resolution is rescinded, every 45 tax in excess of fifty dollars levied by the board pursuant to law may 46 be paid in three installments, the first of which shall be at least 47 fifty percent of the total tax due, or such other amount as may be 48 prescribed by such resolution, and shall be paid not later than the last 49 day of the one month collection period prescribed by subdivision one of 50 section thirteen hundred twenty-two or section thirteen hundred twenty- 51 four of this article and, provided the first installment has been paid, 52 the second shall be at least fifty percent of the remainder, or such 53 other amount as may be prescribed by such resolution, plus interest at 54 the rate as determined pursuant to section nine hundred twenty-four-a of 55 this chapter, and shall be paid on or before the date specified in the 56 resolution for the second payment, and the third shall be the remainderS. 8194--A 3 1 plus interest at the rate determined pursuant to section nine hundred 2 twenty-four-a of this chapter and shall be paid on or before the date 3 specified in the resolution for the expiration of the warrant; provided, 4 however, that any installment of tax due and payable in calendar year 5 two thousand twenty shall be due and payable by December thirty-first, 6 two thousand twenty. Provided, further, that a municipality may require 7 a resident seeking a delay in payments of such taxes pursuant to this 8 subdivision to demonstrate and prove financial hardship due to the novel 9 coronavirus, COVID-19 pandemic. 10 § 6. Section 1326-b of the real property tax law is amended by adding 11 a new subdivision 1-a to read as follows: 12 1-a. Any installment of tax due and payable in calendar year two thou- 13 sand twenty shall be due and payable by December thirty-first, two thou- 14 sand twenty. A municipality may require demonstration and proof of 15 financial hardship due to the novel coronavirus, COVID-19 pandemic. 16 § 7. Subdivision 1 of section 1327 of the real property tax law, as 17 added by chapter 380 of the laws of 1995, is amended to read as follows: 18 1. Notwithstanding any of the provisions of this chapter, the school 19 authorities of a city school district may by resolution duly adopted 20 prior to the annual tax levy in any year determine that thereafter and 21 until such action be rescinded by the school authorities, any taxes on 22 real property which is used as the principal residence of and owned by 23 one or more persons, either or both of whom have received an exemption 24 pursuant to section four hundred sixty-seven of this chapter related to 25 such property, levied by it upon real property situate within the school 26 district may be paid in installments, not exceeding six, on or before 27 such days within the fiscal year for which such taxes are to be levied, 28 as may be prescribed by such resolution; provided, however, that any 29 installment of tax due and payable in calendar year two thousand twenty 30 shall be due and payable by December thirty-first, two thousand twenty. 31 Provided, further, that a municipality may require a resident seeking a 32 delay in payments of such taxes pursuant to this subdivision to demon- 33 strate and prove financial hardship due to the novel coronavirus, 34 COVID-19 pandemic. The last such day shall not be later than the thirti- 35 eth day preceding the end of such fiscal year. Each installment shall be 36 as nearly equal as possible. Any such resolution shall state the number 37 of installments, not exceeding six, and the respective dates upon which 38 the taxes are to become payable. No installment may be paid unless all 39 prior installments of current taxes, including interest, shall have been 40 paid or shall be paid at the same time. 41 § 8. Subdivision 1 of section 1336 of the real property tax law, as 42 amended by chapter 763 of the laws of 1982, is amended to read as 43 follows: 44 1. Notwithstanding any of the provisions of this chapter or any other 45 general, special or local law to the contrary, upon the enactment of a 46 local law by a county pursuant to section nine hundred seventy-two of 47 this chapter, the school authorities of a school district, other than a 48 city school district, may determine that thereafter and until such 49 action be duly rescinded, any taxes in excess of fifty dollars levied by 50 it upon any parcel of real property within such county situated within 51 the school district, may be paid in installments as provided in such 52 local law; provided, however, that any installment of tax due and paya- 53 ble in calendar year two thousand twenty shall be due and payable by 54 December thirty-first, two thousand twenty. Provided, further, that a 55 municipality may require a resident seeking a delay in payments of suchS. 8194--A 4 1 taxes pursuant to this subdivision to demonstrate and prove financial 2 hardship due to the novel coronavirus, COVID-19 pandemic. 3 § 9. Section 1340 of the real property tax law is amended by adding a 4 new subdivision 7 to read as follows: 5 7. The provisions of this section shall not apply to any installment 6 of tax due and payable in calendar year two thousand twenty shall be due 7 and payable by December thirty-first, two thousand twenty. A munici- 8 pality may require demonstration and proof of financial hardship due to 9 the novel coronavirus, COVID-19 pandemic. 10 § 10. Subdivision (a) of section 11-224.1 of the administrative code 11 of the city of New York, as amended by local law number 66 of the city 12 of New York for the year 2008, is amended to read as follows: 13 (a) For real property with an assessed value of two hundred fifty 14 thousand dollars or less, if an installment of tax due and payable is 15 not paid by July fifteenth, October fifteenth, January fifteenth or 16 April fifteenth, interest shall be imposed on such unpaid amounts; 17 provided, however, that any installment of tax due and payable in calen- 18 dar year two thousand twenty shall be due and payable by December thir- 19 ty-first, two thousand twenty. Provided, further, that a municipality 20 may require a resident seeking a delay in payments of such taxes pursu- 21 ant to this subdivision to demonstrate and prove financial hardship due 22 to the novel coronavirus, COVID-19 pandemic. 23 § 11. Paragraph 1 of subdivision (c) of section 11-1785 of the admin- 24 istrative code of the city of New York, as amended by section 32 of 25 subpart D of part V-1 of chapter 57 of the laws of 2009, is amended to 26 read as follows: 27 (1) Addition to the tax. Except as otherwise provided in this subdivi- 28 sion and subdivision (d) of this section, in the case of any underpay- 29 ment of estimated tax by an individual, there shall be added to the tax 30 under this chapter for the taxable year an amount determined by applying 31 the underpayment rate established under section 11-1797 of this subchap- 32 ter, or if no rate is set, at the rate of seven and one-half percent per 33 annum, to the amount of the underpayment for the period of the underpay- 34 ment. Such period shall run from the due date for the required install- 35 ment to the earlier of the fifteenth day of the fourth month following 36 the close of the taxable year or, with respect to any portion of the 37 underpayment, the date on which such portion is paid. For purposes of 38 determining such date, a payment of estimated tax shall be credited 39 against unpaid required installments in the order in which such install- 40 ments are required to be paid. There shall be four required installments 41 for each taxable year, due on April fifteenth, June fifteenth and 42 September fifteenth of such taxable year and on January fifteenth of the 43 following taxable year; provided, however, that any installment of tax 44 due and payable in calendar year two thousand twenty shall be due and 45 payable by December thirty-first, two thousand twenty. Provided, 46 further, that a municipality may require a resident seeking a delay in 47 payments of such taxes pursuant to this subdivision to demonstrate and 48 prove financial hardship due to the novel coronavirus, COVID-19 pandem- 49 ic. 50 § 12. This act shall take effect immediately and shall expire and be 51 deemed repealed December 31, 2020.
