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NY A07776

Bill

Status

Introduced

5/21/2021

Primary Sponsor

Fred Thiele

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Caps the delinquent tax interest rate at 7.5% per annum for owner-occupied residential real property with three or fewer dwelling units, effective for all local fiscal years beginning in calendar year 2022 and thereafter

  • Applies the interest rate cap to condominium units and all cooperative buildings regardless of owner occupancy status

  • Exempts vacant and abandoned properties listed on the statewide vacant and abandoned property electronic registry from the 7.5% interest rate cap

  • Requires the 7.5% cap to supersede any conflicting local tax law, code, rule, regulation, ordinance, or resolution that sets a higher interest rate

  • Takes effect immediately upon enactment

Legislative Description

Relates to setting a maximum delinquent tax interest rate for payments due on owner occupied residential real property containing three or fewer dwelling units of seven and one half percent per annum.

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation5/21/2021

Full Bill Text

No bill text available