BILL NUMBER: S3604A
SPONSOR: WEBB
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to the payment of
real property and school district taxes in installments
 
PURPOSE:
To ensure the due dates for the payment of taxes in installments are
specified in a notice from the assessing unit to the owner of taxable
real property without interest or penalties to such an owner that has
elected to pay such taxes in installments.
 
SUMMARY OF PROVISIONS:
Amends subdivision 1 of section 922, subdivision 2 of section 974, and
subdivision 2 of section 1338 of the real property tax law to include
the following language:
"If the owner has elected to pay the taxes set forth in the statement in
installments, pursuant to this article, the due dates for payment of
such installment payments without interest and penalties shall be clear-
ly disclosed on the statement outlined in subdivision one of this
section."
 
JUSTIFICATION:
It is currently not required for the notice from assessing units to
include a schedule of payment for owners of taxable real property who
elect to pay such taxes in installments. Constituents have been penal-
ized for late payments when they had no notice of when a payment was
considered overdue. This law will provide needed clarity in the payment
of real property taxes through installments.
 
LEGISLATIVE HISTORY:
2022: S.8998/A.9047; Died in Senate Local Government Committee, Passed
Assembly
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S3604: 974 real property tax law, 974(2) real property tax law, 1338 real property tax law, 1338(2) real property tax law
S3604A: 974 real property tax law, 974(2) real property tax law, 1338 real property tax law, 1338(2) real property tax law