N.Y.
Real Property Tax Law Section 1910
Special deferments and installment payments during the COVID-19 state of emergency
1.
Notwithstanding any other provision of law to the contrary, applicable to all real property for the duration of the state disaster emergency declared pursuant to Executive Order Number 202 of two thousand twenty (hereinafter the “state disaster emergency”), and after a public hearing, the legislative body of any village, town, city or county may adopt a single local law, or a school district may adopt a single resolution, providing that thereafter and until such local law or resolution is repealed, such taxing jurisdiction shall defer the scheduled payment or installments of taxes and special ad valorem levies due during the state disaster emergency until such date certain that such local law or resolution shall specify; and provided further, that no taxing jurisdiction shall defer the scheduled payments of such taxes of another taxing jurisdiction without such other taxing jurisdiction’s authorization via passage of a local law; and provided further, that no such local law or resolution shall provide a deferment of any tax payment due date that extends beyond one hundred twenty days past the original due date of such taxes; and provided further, that any liability which would normally accrue against a county under section nine hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty of the real property tax law, or any other general or special law, or any local law, ordinance, resolution, or city or county charter, shall be waived insofar as such liability is created by such taxing jurisdiction’s decision to defer taxes or special ad valorem levies under this section.2.
Notwithstanding any other provision of law to the contrary, applicable to all real property for the state disaster emergency, and after a public hearing, the legislative body of any village, town, city, or county may adopt a single local law, or a school district may adopt a single resolution, providing that tax payments or special ad valorem levies normally due to such taxing jurisdiction may be separated into as many installment payments as are necessary to provide financial relief to taxpayers in such jurisdiction; provided however, that such local law or resolution shall set dates certain for such payments, and shall not impose any additional obligation on taxpayers for not paying any portion of taxes earlier than would normally be due under the taxing jurisdiction’s normal schedule; and provided further, that no taxing jurisdiction may separate the tax collection dates of another taxing jurisdiction without such taxing jurisdiction’s authorization via passage of a local law; and provided further, that the final payment of such payment schedule must be no later than one hundred twenty days after the original tax payment due date; and provided further, that any liability which would normally accrue against a county under section nine hundred thirty-six, nine hundred seventy-six, or thirteen hundred thirty of the real property tax law, or any other general or special law, or any local law, ordinance, resolution, or city or county charter, shall be waived insofar as such liability is created by such taxing jurisdiction’s decision to defer taxes under this section.
Source:
Section 1910 — Special deferments and installment payments during the COVID-19 state of emergency, https://www.nysenate.gov/legislation/laws/RPT/1910 (updated Feb. 5, 2021; accessed Oct. 26, 2024).
