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NY A04612

Bill

Status

Introduced

2/4/2021

Primary Sponsor

Michael Cusick

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Prohibits taxing jurisdictions from assessing fees, interest, or penalties on real property taxes owed by small businesses and small landlords from the declaration of Executive Order No. 202 of 2020 through 90 days after the state disaster emergency ends

  • Defines "small business" as a business in New York State with 20 or fewer full-time employees and gross annual income of $3 million or less

  • Defines "small landlord" as a non-residential not-for-profit or commercial landlord owning and operating 10 or fewer units

  • Takes effect immediately upon enactment

Legislative Description

Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation2/4/2021

Full Bill Text

No bill text available