Bill Text: NY S08963 | 2019-2020 | General Assembly | Introduced

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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) 2020-09-04 - REFERRED TO RULES [S08963 Detail]

Download: New_York-2019-S08963-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8963

                    IN SENATE

                                    September 4, 2020
                                       ___________

        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        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.
                                                                   LBD17198-01-0