NY A04644

Extends real property tax payment deadlines by 180 days after the expiration of the state of emergency declared under Executive Order 202 for small landlords whose tenants have withheld rent payments.

Defines "small landlord" as a person owning five or fewer rental units across all properties.

Requires municipalities to pass a local resolution to authorize the extension and landlords to submit documentation proving non-payment from tenants within 30 days of the original tax deadline.

Applies the extension to all taxes, installment payments, and special assessments payable to the collecting officer during the 180-day period without interest or penalties.

After the extension period expires, unpaid taxes become subject to standard interest and penalties under real property tax law; county treasurer must return any remaining unpaid taxes to the collecting officer within 10 days.