What's happening
This bill allows municipal governments to grant furloughed or unpaid federal employees a 90-day extension to pay property taxes without penalties.
Why it matters
Expands local authority. This bill empowers municipal governments to decide whether to grant the tax payment extension, giving communities more flexibility to support residents affected by federal government shutdowns.
Broadens coverage. The extension applies not only to the furloughed or unpaid federal employee, but also to their spouse or domestic partner, recognizing the broader household impact of federal employment disruptions.
Clarifies administrative procedures. The law sets specific requirements for documentation and deadlines (e.g., proof of furlough status must be submitted within 30 days of the original tax due date), ensuring a clear process for both taxpayers and local tax offices.
Limits penalties and interest fairly. If the extension is granted, penalties and interest will only start accruing after the 90-day extension ends, and the bill includes detailed instructions for handling and transferring unpaid taxes between local and county authorities, providing certainty for taxpayers about when additional charges might apply.
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Who cares
Headline styles
Delay Taxes for Furloughed Workers
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Substituted by S2523
- Rules report cal.28
- Reported
- Reported referred to rules
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Delay Property Taxes for Furloughed
Signed by Governor · Sponsor James Skoufis
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2852
2019-2020 Regular Sessions
IN ASSEMBLY
January 25, 2019
Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Ways and Means
AN ACT to amend the real property tax law, in relation to the extension for payment of real property taxes by furloughed or designated non-pay federal employees
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 925-e of the real property tax law, as added by a chapter of the laws of 2019, amending the real property tax law relating to providing a temporary extension for payment of real property taxes owed by a person who has been either a furloughed or designated non-pay federal employee due to a period of a lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person, as proposed in legislative bills numbers S. 1675 and A. 881, is amended to read as follows:
§ 925-e. Furloughed or non-pay federal workers; temporary extension. 1. (a) Notwithstanding any other provision of law which relates to the collection of real property tax owed to a municipal corporation or to the imposition of penalties or interest therefor for a late payment owed by a person who has been either a furloughed or designated non-pay federal employee due to a period of a lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person, for real property of a person so furloughed or designated non-pay, any deadline with respect to the payment of such real property tax shall be extended for a period of ninety days after the end of such lapse in discretionary appropriations by the federal government if [such] the municipal corporation that employs the collecting officer has passed a local resolution authorizing such extension.
(b) A municipal corporation that authorizes such an extension shall require documentation by a person requesting an extension demonstrating that they have been furloughed or designated non-pay as a result of a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08989-01-9
A. 2852 2
period of a lapse in discretionary appropriations by the federal government. Such documentation shall be submitted to the collecting officer no later than the thirtieth day following the last day for paying such taxes without incurring interest or penalty, as determined without regard to the provisions of this section.
(c) An extension that has been authorized pursuant to this section shall apply to all taxes that are payable to the collecting officer without interest or penalty from the date on which such lapse in discretionary appropriations by the federal government began until the date on which such lapse shall end, including installment payments that are due during that period. Such extension shall apply not just to the taxes of the municipal corporation that adopted the resolution, but also to the taxes of any other municipal corporation or corporations that are payable to the collecting officer, as well as to any special ad valorem levies and special assessments that are payable to the collecting officer.
2. Where an extension has been granted pursuant to this section, and such taxes are not paid by the ninetieth day after the end of such lapse in discretionary appropriations by the federal government, those taxes shall be subject to interest and penalties as provided by section nine hundred twenty-four of this chapter which shall accrue beginning on the first day after the end of such extension until paid.
3. If, at the time the collecting officer's warrant expires, extensions granted pursuant to this section are in effect, the following provisions shall apply:
(a) When making his or her return of unpaid delinquent taxes to the county pursuant to section nine hundred thirty-six of this title, the collecting officer shall separately list the unpaid taxes attributable to those persons who have been granted tax payment extensions pursuant to this section. Those taxes shall thereafter be payable to the county treasurer as provided by section nine hundred forty-two of this title, but without interest or penalty as long as they are paid on or before the last day of the extension period.
(b) When discharging his or her responsibilities under subdivision two of section nine hundred four of this title, the collecting officer's warrant shall be deemed amended so that the amount to be paid to the town supervisor pursuant to such subdivision shall be reduced by the total amount of unpaid taxes attributable to those persons who have been granted tax payment extensions pursuant to this section.
(c) No later than ten days after the last day of the extension period, the county treasurer shall pay over to the town collecting officer the total amount of unpaid taxes attributable to persons who were granted tax payment extensions pursuant to this section.
§ 2. This act shall take effect on the same date and in the same manner as a chapter of the laws of 2019 amending the real property tax law relating to providing a temporary extension for payment of real property taxes owed by a person who has been either a furloughed or designated non-pay federal employee due to a period of a lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person, as proposed in legislative bills numbers S. 1675 and A. 881, takes effect.
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.