Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided

BILL NUMBER:A9129

Title of bill

An act in relation to permitting the county of Suffolk to refund penalties and interest associated with the non-payment of real property taxes in certain cases for the 2008-2009 tax year where a town failed to send out a customary payment-due notice regarding the second-half payment of real property taxes

Purpose or general idea of bill

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided.

Summary of specific provisions

Section 1 provides notwithstanding provisions permitting Suffolk County to refund penalties and interest associated with certain non-payment of real property taxes; Section 2 provides effect date.

Justification

This bill would allow the Suffolk County Legislature to direct, via legislative resolution, the Suffolk County Treasurer to refund penalties and interest to certain property owners where the non-payment was due to the following:

* The reason for non-payment was due to the failure of a town to provide written notification that the second-half payment of taxes was due;

* The town had customarily provided such notice;

* The town failed to mail such notices for the 2008-09 tax year; and

* The taxpayer had subsequently paid the taxes in full, including interest and penalty by December 31,2009.

Many taxpayers have come to rely on the customary notification mailer as a reminder their taxes are due, although this proceed is not required by law. Some towns, in an effort to cut costs, have eliminated these mailings. As a result, many taxpayers, already burdened by skyrocketing bills, were late paying their second-half bills.,

Prior legislative history

New bill.

Fiscal implications

None to state.

Effective date

This act shall take effect immediately.