What's happening
This bill amends the real property tax law to clarify and expand procedures for extending property tax payment deadlines for furloughed or unpaid federal employees and their families during federal government shutdowns.
Why it matters
Creates clear procedures for municipal governments. The bill details what documentation furloughed or unpaid federal employees (and their spouses/domestic partners) must provide and sets a deadline for submitting it, ensuring consistency and fairness in granting tax extensions.
Extends relief to all relevant property taxes. The extension applies not just to municipal property taxes, but also to any other local taxes, special assessments, and ad valorem levies collected by the same officer, broadening the scope of protection for affected families.
Outlines how unpaid taxes are handled between local and county governments. The legislation specifies how tax extensions affect the relationship between town collectors and county treasurers, including temporary financial adjustments and clear timelines for repayment, which helps local governments manage cash flow during federal shutdowns.
Provides a concrete timeline and penalty structure. If taxes are not paid within 90 days after the shutdown ends, standard interest and penalties resume—creating a defined window for relief while maintaining eventual tax compliance.
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Who cares
Headline styles
Delay Property Taxes for Furloughed
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 39
No co-sponsors yet.
History
- Signed chap.10
- Delivered to governor
- Returned to senate
- Passed assembly
- Ruling of chair on point of order
- Ordered to third reading rules cal.28
- Substituted for A2852
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 63–0
- Ordered to third reading cal.96
- Referred to rules
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 Taxes for Furloughed Workers
Assembly Floor Calendar · Sponsor Kenneth Zebrowski
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2523
2019-2020 Regular Sessions
IN SENATE
January 25, 2019
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
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
S. 2523 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.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
This is a chapter amendment to the program created under 5.1675 of 2019 that makes technical fixes to ensure correct administration.
Summary of provisions
Section one of the bill amends the real property tax law by adding a new section 925-e as it relates to authorizing municipalities that collect taxes, by resolution, to provide an extension to pay owed property taxes by owners of property who have been impacted by a federal government shutdown.
This section lays out the procedures by which documentation providing eligibility will be provided to the collecting officer. It clarified which payments are covered by the extension, and that penalties for late payment will accrue starting at the end of the extension period if some- one fails to pay their taxes by then. This section also establishes the rules by which a collecting agent will return the moneys collected.
Section two relates to the effective date.
Justification
The current federal government shutdown is now the longest in history; leaving impacted workers with no certainty on when their next paycheck will come. Workers who have either been furloughed or designated non-pay are facing difficult financial decisions including how to pay their local property tax bill. This legislation allows local governments in charge of tax collection to extend the deadline for property taxes, with no penalties or interest, for qualifying residents until 90 days after the shutdown ends. This assistance will go a long way in helping furloughed employees make ends meet during this difficult time.
This bill makes necessary technical changes to the program as estab- lished in S.1675 by clarifying the procedures for providing documenta- tion and laying out the process by which property tax collecting agents will administer this extension.
Prior legislative history
New Bill
Fiscal implications
Minimal costs to local governments who opt in to provide a temporary extension to pay property taxes.
Effective date
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 appropri- ations 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.