§ 1910 — Special deferments and installment payments during the COVID-19 state of emergency

New York § 1910

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 19-A: Special Deferments and Installment Payments During the Covid-19 State of Emergency

Text

§ 1910. Special deferments and installment payments during the\nCOVID-19 state of emergency. 1. Notwithstanding any other provision of\nlaw to the contrary, applicable to all real property for the duration of\nthe state disaster emergency declared pursuant to Executive Order Number\n202 of two thousand twenty (hereinafter the "state disaster emergency"),\nand after a public hearing, the legislative body of any village, town,\ncity or county may adopt a single local law, or a school district may\nadopt a single resolution, providing that thereafter and until such\nlocal law or resolution is repealed, such taxing jurisdiction shall\ndefer the scheduled payment or installments of taxes and special ad\nvalorem levies due during the state disaster emergency until such date\ncertain that such local law or resolution shall specify; and provided\nfurther, that no taxing jurisdiction shall defer the scheduled payments\nof such taxes of another taxing jurisdiction without such other taxing\njurisdiction's authorization via passage of a local law; and provided\nfurther, that no such local law or resolution shall provide a deferment\nof any tax payment due date that extends beyond one hundred twenty days\npast the original due date of such taxes; and provided further, that any\nliability which would normally accrue against a county under section\nnine hundred thirty-six, nine hundred seventy-six, or thirteen hundred\nthirty of the real property tax law, or any other general or special\nlaw, or any local law, ordinance, resolution, or city or county charter,\nshall be waived insofar as such liability is created by such taxing\njurisdiction's decision to defer taxes or special ad valorem levies\nunder this section.\n 2. Notwithstanding any other provision of law to the contrary,\napplicable to all real property for the state disaster emergency, and\nafter a public hearing, the legislative body of any village, town, city,\nor county may adopt a single local law, or a school district may adopt a\nsingle resolution, providing that tax payments or special ad valorem\nlevies normally due to such taxing jurisdiction may be separated into as\nmany installment payments as are necessary to provide financial relief\nto taxpayers in such jurisdiction; provided however, that such local law\nor resolution shall set dates certain for such payments, and shall not\nimpose any additional obligation on taxpayers for not paying any portion\nof taxes earlier than would normally be due under the taxing\njurisdiction's normal schedule; and provided further, that no taxing\njurisdiction may separate the tax collection dates of another taxing\njurisdiction without such taxing jurisdiction's authorization via\npassage of a local law; and provided further, that the final payment of\nsuch payment schedule must be no later than one hundred twenty days\nafter the original tax payment due date; and provided further, that any\nliability which would normally accrue against a county under section\nnine hundred thirty-six, nine hundred seventy-six, or thirteen hundred\nthirty of the real property tax law, or any other general or special\nlaw, or any local law, ordinance, resolution, or city or county charter,\nshall be waived insofar as such liability is created by such taxing\njurisdiction's decision to defer taxes under this section.\n