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NY A10641

Bill

Official Source

Status

Introduced

3/17/2026

Primary Sponsor

Sarahana Shrestha

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Authorizes municipal tax districts to cancel interest and penalties on property taxes when the owner was a victim of property tax fraud, including check fraud, mail theft, or interception of payments
  • Requires property owners to submit documentation such as an affidavit, bank records showing fraud and reimbursement, or a police report to prove fraud occurred
  • Limits penalty relief to the period of delinquency caused by the fraud, with a maximum of one year from when taxes became due
  • Requires consent from any affected municipal corporation before canceling penalties that would have been payable to them
  • Amends Real Property Tax Law by adding new section 924-c and modifying section 1182 to accommodate fraud-related waivers

Legislative Description

Allows municipalities to relieve victims of property tax fraud from penalties arising from lack of payment of property taxes.

Last Action

reported referred to ways and means

3/24/2026

Committee Referrals

Ways and Means3/24/2026
Real Property Taxation3/17/2026

Full Bill Text

No bill text available