NY Real Prop Tax L § 926-A (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 926-A - Liability for Taxes of Owners and Renters of Certain Residential Property.

*  §  926-a.  Liability  for  taxes  of  owners and renters of certain residential property. 1.  Notwithstanding the provisions  of  any  other law  to  the  contrary,  a  renter  whose interest has been described in section three hundred four of this chapter shall  be  personally  liable for the taxes levied on such interest.   2.  The  owner of the real property where such a renter is an occupant shall be deemed an agent of the collecting officer of  the  municipality in which the real property is located for the purposes of collecting the taxes due from each tenant personally liable for taxes.   3.  Notwithstanding  any  other provisions of law, the payments by the renter, whose property has been assessed pursuant to subdivision five of section three hundred four of this chapter shall be made in two separate amounts consisting of basic rent and the real property tax due from  the rental  unit  occupied  by  such  renter. Each real property tax payment shall be determined by  dividing  the  total  real  property  taxes  due annually  by twelve and paid in equal monthly installments. The owner of real property or his designated agent, is obligated to apply  the  first money paid by the renter to taxes due under his ownership.   4.  Such  payment  shall discharge the renter's liability for taxes so paid, regardless of any subsequent disposition of  such  moneys  by  the landlord  owner.  After  notice  to  the  owner  of real property or his designated agent, such payment, placed into an escrow  fund  established for  the  deposit of rents pursuant to section two hundred thirty-five-b of the real property law, shall also discharge  the  renter's  liability for  taxes so paid. At any time prior to such payment, the county, city, town or village may collect the taxes due from  each  tenant  personally liable  for  taxes directly from such tenants, and such collection shall discharge the tenant's obligation to the landlord by an equal amount  of that portion of the rent attributable to taxes.   5.  As  proof of payment of real property taxes by a renter personally liable for said taxes pursuant to section three  hundred  four  of  this chapter,  the owner of the real property must submit to the renter on or before January thirtieth a statement indicating the amount of taxes paid by such renter during the previous calendar year. This annual  statement must be submitted to each present or former renter for the calendar year covered  by  the  statement  if said renter occupied the unit during any portion of that calendar year.   6. Where a unit is vacant all or part of the taxing period  the  owner shall  be  deemed  to  hold  the  renter's interest in that unit for the period of vacancy and assume the personal liability for taxes levied  on that unit.   7.  No person being an owner of real property where a renter described in section three hundred four of this chapter is an occupant, may charge such a renter under any written lease, or by reason of a tenancy created by a state or local law  relating  to  the  regulation  and  control  of residential  rents,  an  amount in any rent period in excess of the rent reserved in  such  lease  or  the  maximum  rent  permitted  under  such provisions  for the regulation and control of residential rents, reduced by the taxes allocated to the renter pursuant to this section.   8. Where a renter personally liable for real property taxes  fails  to pay  that  portion  of  the  rental  charges attributable to taxes or is delinquent in his payments to the owner so that less  than  all  of  the money  due  and chargeable for real property taxes is paid to the owner, the owner shall be deemed to have assumed the renter's interest  in  the occupied  unit  and  may  commence  a summary proceeding to recover real property. The provisions of this subdivision shall  not  apply  where  a renter  has  applied  for  a  stay  pursuant  to  section  seven hundred fifty-five or seven hundred fifty-six of the real property  actions  and  proceedings  law,  or  has  commenced  a  special proceeding pursuant to article seven-a of such law.   9.  (a)  Any owner who fails to remit to the collecting officer of the municipality any real estate taxes submitted to him by a renter shall be liable for a penalty equal to  twenty-five  percent  of  the  tax  which should be remitted.  (b)  If the owner is a corporation, all officers and directors of such corporation shall be jointly and severally liable for the payment of the penalty described in paragraph (a) of this subdivision.   10. Nothing in this section shall be construed to affect, alter or  in any way impair the rights of the municipality in which the real property is  located  to  collect  taxes  levied  against  the owner of such real property  for  that  portion  of   such   real   property   devoted   to nonresidential  uses  or  for  which  the  owner assumes liability under subdivisions six and nine of this section. * NB (Effective pending ruling by Commissioner of Internal Revenue)