NY A10252

Allows villages, towns, cities, counties, and school districts to adopt local laws or resolutions during the COVID-19 state of emergency (Executive Order 202) to defer scheduled real property tax payments and special ad valorem levies until a specified date certain, subject to a public hearing requirement.

Permits tax deferments only up to 120 days past the original tax due date, and prohibits one taxing jurisdiction from deferring another jurisdiction's taxes without written authorization.

Authorizes taxing jurisdictions to separate tax payments into multiple installment payments as needed for taxpayer financial relief, with specific payment dates set in the local law or resolution and no penalties for early payment.

Requires the final installment payment be no later than 120 days after the original tax payment due date.

Waives any county liability that would normally accrue under real property tax law or other applicable laws due to a jurisdiction's decision to defer or restructure tax payments under this provision.