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- Referred to local government
- Referred to local government
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Sets forth the dates upon which interest shall be added to the first and second installments of real estate taxes in the county of Suffolk
In Assembly Committee · Real Property Taxation · Sponsor Fred Thiele
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2111
Title of bill
An act to amend chapter 311 of the laws of 1920 relating to the assessment and collection of taxes in Suffolk county, in relation to the authorization for two payments of such taxes
Purpose
To set forth the dates upon which interest shall be added to the first and second installments of real estate taxes in the county of Suffolk.
Summary of provisions
Section 1. Amends section 13(c) of the Suffolk County Tax Act which authorizes two payments of taxes.
The first one-half of the tax on real estate which is due on the first day of December may be paid without penalty at any time on or before the succeeding tenth day of January.
The second one-half of the tax on real estate which is due on the preceding first day of December may be paid without penalty on the tenth day of May or at any time thereafter, until, but not including the succeeding first day of June. On all such second one-half of taxes upon real estate remaining unpaid on the first day of June, one per centum of the amount of the said one-half will be added for each month or part thereof thereafter, until the return of the warrant to the county treasurer.
Section 2. Amends subdivision 2 of section 13-a of the Suffolk County Tax Act which sets out penalties and payment to county treasurer as follows:
(2) the tax and five per cent penalty, plus interest on both such tax and penalty computed at the rate as provided in section thirteen-c of this tax act for each month, or part thereof, may be paid to the county treasurer at any time before the first day of September succeeding the date of the tax warrant.
Justification
This legislation remedies inequitable penalties for installment payments in the Suffolk County Tax Act.
Currently, the Suffolk County Tax Act allows payments to be made in two installments. The failure to pay the first installment on time results in a penalty which starts at one percent and increases one percent per month until the balance is paid.
The failure to pay the second installment on time results in a five percent penalty on the entire unpaid balance plus an additional penalty of one percent interest starting from February 1st. The result is an unreasonable penalty should a taxpayer fail to pay the second installment in a timely manner. This legislation would simply change the penalties charged for the late payment of the second installment of the Suffolk County real estate tax to correspond with the penalties assessed on the first half of the installment payments.
Legislative history
2013-14 S.2009/A.1892; 2011-12 S.3449/A.5496; 2009-10 S.1077/A.3255; 2007-08, S.868/A.1752; 2005-06, S.1392/A.10252; 2003-04, S.6107.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.