N.Y. Real Property Tax Law § 1910: Special deferments and installment payments during the COVID-19 state of emergency

§ 1910. Special deferments and installment payments during the

COVID-19 state of emergency. 1. Notwithstanding any other provision of

law to the contrary, applicable to all real property for the duration of

the state disaster emergency declared pursuant to Executive Order Number

202 of two thousand twenty (hereinafter the "state disaster emergency"),

and after a public hearing, the legislative body of any village, town,

city or county may adopt a single local law, or a school district may

adopt a single resolution, providing that thereafter and until such

local law or resolution is repealed, such taxing jurisdiction shall

defer the scheduled payment or installments of taxes and special ad

valorem levies due during the state disaster emergency until such date

certain that such local law or resolution shall specify; and provided

further, that no taxing jurisdiction shall defer the scheduled payments

of such taxes of another taxing jurisdiction without such other taxing

jurisdiction's authorization via passage of a local law; and provided

further, that no such local law or resolution shall provide a deferment

of any tax payment due date that extends beyond one hundred twenty days

past the original due date of such taxes; and provided further, that any

liability which would normally accrue against a county under section

nine hundred thirty-six, nine hundred seventy-six, or thirteen hundred

thirty of the real property tax law, or any other general or special

law, or any local law, ordinance, resolution, or city or county charter,

shall be waived insofar as such liability is created by such taxing

jurisdiction's decision to defer taxes or special ad valorem levies

under this section.

2. Notwithstanding any other provision of law to the contrary,

applicable to all real property for the state disaster emergency, and

after a public hearing, the legislative body of any village, town, city,

or county may adopt a single local law, or a school district may adopt a

single resolution, providing that tax payments or special ad valorem

levies normally due to such taxing jurisdiction may be separated into as

many installment payments as are necessary to provide financial relief

to taxpayers in such jurisdiction; provided however, that such local law

or resolution shall set dates certain for such payments, and shall not

impose any additional obligation on taxpayers for not paying any portion

of taxes earlier than would normally be due under the taxing

jurisdiction's normal schedule; and provided further, that no taxing

jurisdiction may separate the tax collection dates of another taxing

jurisdiction without such taxing jurisdiction's authorization via

passage of a local law; and provided further, that the final payment of

such payment schedule must be no later than one hundred twenty days

after the original tax payment due date; and provided further, that any

liability which would normally accrue against a county under section

nine hundred thirty-six, nine hundred seventy-six, or thirteen hundred

thirty of the real property tax law, or any other general or special

law, or any local law, ordinance, resolution, or city or county charter,

shall be waived insofar as such liability is created by such taxing

jurisdiction's decision to defer taxes under this section.