BILL NUMBER: S9202
SPONSOR: MAYER
 
TITLE OF BILL:
An act in relation to refunding penalties accrued on certain real prop-
erty taxes in the town of Scarsdale, county of Westchester
 
PURPOSE OF BILL:
To allow the town of Scarsdale to refund penalties to certain real prop-
erty taxpayers.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 allows the Custodian of Taxes of the town of Scarsdale, upon
approval by the Scarsdale Town Board, to refund any penalties accrued on
real property taxes where the property owner failed to pay their school
taxes on or before September 30, 2023, or on or before September 30,
2023 and January 31, 2024 if electing to pay in two installments, as a
result of the United States Postal Service's failure to deliver the real
property tax bill to the property owner.
Section 2 establishes the effective date.
 
JUSTIFICATION:
In August and September 2023, several Scarsdale residents did not
receive their real property tax bills due to a failure by the United
States Postal Service to deliver the bills. Due to this, several real
property owners in the town paid their school taxes after the due date
and incurred penalties. This legislation would allow the Scarsdale
Custodian of Taxes, upon approval of the Town Board, to refund any
penalties accrued by residents who did not pay their school taxes before
the due date because such tax bills were not delivered by USPS.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately.