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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7813A
SPONSOR: Shimsky TITLE OF BILL:
An act to amend the real property tax law, in relation to the payment of
real property and school district taxes in installments
PURPOSE:
To ensure the. due dates for the payment of taxes in installments are
specified in a notice from the assessing unit to the owner of taxable
real property without interest or penalties to such an owner that has
elected to pay such taxes in installments.
SUMMARY OF PROVISIONS:
Amends subdivision 1 of section 922, subdivision 2 of section 974, and
subdivision 2 of section 1338 of the real property tax law to include
the following language: "If the owner has elected to pay the taxes set
forth in the statement in installments, pursuant to this article, the
due dates for payment of such installment payments without interest and
penalties."
JUSTIFICATION:
It is currently not required for the notice from assessing units to
include a schedule of payment for owners of taxable real.property who
elect to pay such taxes in installments. Constituents have been penal-
ized for late payments when they had no notice of when a payment was
considered overdue. This law will provide needed clarity in the payment
of real property taxes through installments.
LEGISLATIVE HISTORY:
2022: S.8998/A.9047; Died in Senate Local Government Committee, Passed
Assembly
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7813--A
2023-2024 Regular Sessions
IN ASSEMBLY
June 15, 2023
___________
Introduced by M. of A. SHIMSKY -- read once and referred to the Commit-
tee on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07467-02-4
A. 7813--A 2
1 enacted by the county pursuant to section nine hundred seventy-two of
2 this chapter.
3 b. If the owner has elected to pay the taxes set forth in the state-
4 ment in installments, pursuant to this article, the due dates for
5 payment of such installment payments without interest and penalties
6 shall be clearly disclosed on the statement outlined in subdivision one
7 of this section.
8 § 3. Subdivision 2 of section 1338 of the real property tax law, as
9 added by chapter 953 of the laws of 1962, is amended to read as follows:
10 2. a. Such statement shall recite that such owner may elect, pursuant
11 to section thirteen hundred forty of this chapter, to pay the taxes set
12 forth in the statement in installments as provided in the local law
13 enacted by the county pursuant to section nine hundred seventy-two of
14 this chapter.
15 b. 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 and penalties
18 shall be clearly disclosed on the statement outlined in subdivision one
19 of this section.
20 § 4. This act shall take effect immediately.
