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NY A09946

Bill

Status

Passed

9/20/2024

Primary Sponsor

Amy Paulin

Click for details

Origin

Assembly

2023-2024 General Assembly

AI Summary

  • Scarsdale town custodian of taxes shall refund penalties accrued on 2023-2024 school taxes upon approval by the Scarsdale town board for property owners who failed to pay by September 30, 2023 (or January 31, 2024 for two-installment elections) due to USPS failure to deliver tax bills in August or September 2023.

  • Eligible applicants must not have been delinquent on school, village, or county tax billings for 2021, 2022, or 2023 to qualify for the penalty refund.

  • Property owners who did not receive their 2023-2024 tax bills may apply for a refund in a manner and form determined by the Scarsdale town board.

  • No penalties shall be refunded if the 2023-2024 school tax was not paid in full, including any penalties, by March 31, 2024.

  • The act takes effect immediately upon enactment.

Legislative Description

Provides for the refund of penalties accrued on 2023-2024 real property taxes due to the specific failure by the USPS to deliver bills to owners in the town of Scarsdale, county of Westchester.

Last Action

signed chap.323

9/20/2024

Committee Referrals

Local Government5/20/2024
Rules5/15/2024
Ways and Means5/14/2024
Real Property Taxation4/26/2024

Full Bill Text

No bill text available