2023 New York Laws › RPT - Real Property Tax › Article 19-A - 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.

§  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  local law or resolution is  repealed,  such  taxing  jurisdiction  shall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.