Bill Text: NY S08998 | 2021-2022 | General Assembly | Introduced

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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 - Dead) 2022-05-03 - REFERRED TO LOCAL GOVERNMENT [S08998 Detail]

Download: New_York-2021-S08998-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8998

                    IN SENATE

                                       May 3, 2022
                                       ___________

        Introduced  by Sen. GAUGHRAN -- 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 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
    23  enacted by the county pursuant to section nine  hundred  seventy-two  of
    24  this chapter.
    25    b.  If  the owner has elected to pay the taxes set forth in the state-
    26  ment in installments, pursuant  to  this  article,  the  due  dates  for
    27  payment of such installment payments without interest and penalties.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13463-02-2
        S. 8998                             2

     1    §  3.  Subdivision  2 of section 1338 of the real property tax law, as
     2  added by chapter 953 of the laws of 1962, is amended to read as follows:
     3    2.  a. Such statement shall recite that such owner may elect, pursuant
     4  to section thirteen hundred forty of this chapter, to pay the taxes  set
     5  forth  in  the  statement  in  installments as provided in the local law
     6  enacted by the county pursuant to section nine  hundred  seventy-two  of
     7  this chapter.
     8    b.  If  the owner has elected to pay the taxes set forth in the state-
     9  ment in installments, pursuant  to  this  article,  the  due  dates  for
    10  payment of such installment payments without interest and penalties.
    11    § 4. This act shall take effect immediately.