Bill Text: NY S09202 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-30 - SUBSTITUTED BY A9946 [S09202 Detail]

Download: New_York-2023-S09202-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9202

                    IN SENATE

                                       May 6, 2024
                                       ___________

        Introduced  by  Sen.  MAYER  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to refunding penalties accrued on certain real  prop-
          erty taxes in the town of Scarsdale, county of Westchester

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of law,  the  custodian
     2  of  taxes  of  the town of Scarsdale, county of Westchester, shall, upon
     3  approval by the Scarsdale town board, refund any  penalties  accrued  on
     4  real  property  taxes  owed by any owner of real property located within
     5  such town who failed to pay the 2023-2024  school  taxes  on  or  before
     6  September  30,  2023, or on or before September 30, 2023 and January 31,
     7  2024 if such person elected to pay such taxes in two  installments,  due
     8  to  the  specific failure by the United States Postal Service to deliver
     9  real property tax bills in August 2023 or September 2023 for such  taxes
    10  to  such  owners.  In  order  to be eligible for the relief contemplated
    11  herein, any owner of real property in the town of Scarsdale  who  failed
    12  to receive a 2023-2024 real property tax bill for such property that has
    13  not  been otherwise delinquent for school, village or county taxes bill-
    14  ings for 2021, 2022, or 2023, may apply for a refund  pursuant  to  this
    15  act  to the Scarsdale town custodian of taxes in a manner and form to be
    16  determined by the Scarsdale town board, provided that no penalties shall
    17  be refunded on the 2023-2024 school tax if such tax payment was not paid
    18  in full, including any penalties by March 31, 2024.
    19    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15216-01-4