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NY S01543

Bill

Status

Introduced

1/12/2023

Primary Sponsor

Leroy Comrie

Click for details

Origin

Senate

2023-2024 General Assembly

AI Summary

  • Extends the due date for all real property tax installments due in calendar year 2023 to December 31, 2023, across multiple tax jurisdictions including counties, towns, school districts, and New York City.

  • Allows municipalities to require residents seeking delayed tax payments to demonstrate and prove financial hardship due to the COVID-19 pandemic.

  • Applies the December 31, 2023 deadline to installment payment provisions governing county and town taxes, city school district taxes, and school district taxes for properties with senior citizen and disabled person exemptions.

  • Amends the New York City Administrative Code to extend the December 31, 2023 deadline to real property tax installments and estimated tax installments for individuals with assessed property values of $250,000 or less.

  • Takes effect immediately and expires December 31, 2023, with all provisions repealed after that date.

Legislative Description

Provides that any installment of real property tax due and payable in calendar year 2023 shall be due and payable by December 31, 2023; relates to the payment of taxes in installments to counties, towns, certain school districts and city school districts by senior citizens and physically disabled persons.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/3/2024

Committee Referrals

Local Government1/12/2023

Full Bill Text

No bill text available