What's happening
This bill allows counties to waive certain tax penalties for homeowners eligible for the enhanced STAR program if partial school taxes are paid by September 30.
Why it matters
Provides targeted financial relief for seniors and disabled homeowners. by letting counties waive a 5% penalty fee on unpaid school taxes if the homeowner qualifies for the enhanced STAR exemption, helping those on fixed incomes manage tax obligations more flexibly.
Encourages partial, timely tax payments. by allowing penalty waivers only if at least 30% of owed school taxes are paid by September 30, potentially reducing the number of properties facing full delinquency and eventual foreclosure.
Gives counties local control and flexibility. through the option to adopt these waivers by local law, enabling them to respond to the needs of vulnerable residents without mandating statewide changes.
May ease administrative burdens and social costs. associated with aggressive tax collection or foreclosure on seniors and disabled individuals, fostering greater housing stability within communities.
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Who cares
Headline styles
Let Counties Waive Tax Penalty
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1961
2019-2020 Regular Sessions
IN ASSEMBLY
January 18, 2019
Introduced by M. of A. ZEBROWSKI, JAFFEE -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to allowing counties to waive certain penalties for homeowners who are eligible for the enhanced STAR program
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 1331 to read as follows:
§ 1331. Counties; waive certain penalties. Notwithstanding any of the provisions of this chapter, the governing body of the county may, by resolution, adopt a local law waiving the collecting officer's fee of five per centum on relevied taxes pursuant to section thirteen hundred thirty of this article for owners of real property used as the primary residence of one or more persons eligible for the enhanced STAR program pursuant to section four hundred twenty-five of this chapter, provided the owner of such property pay a portion of their total unpaid school taxes before September thirtieth of that year. Any such resolution shall state the amount that must be paid in the first installment as long as it is no less than thirty percent of the total unpaid taxes.
§ 2. Subdivision 6 of section 1330 of the real property tax law is amended to read as follows:
6. Any person whose real property is included in any such statement may pay the amount of taxes levied thereon, with five per centum added thereto, to the county treasurer, at any time before the board of supervisors shall have directed the same to be relevied, except as otherwise provided in section thirteen hundred thirty-one and in subdivision two of section thirteen hundred twenty-eight of this [chapter] article in relation to the payment of interest in lieu of such five per centum.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06287-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.