New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle A - Governor's Office › Chapter I - Executive Orders › Part 8 - Executive Orders (Andrew M. Cuomo) › Section 8.172 - Executive Order No. 172

Current through Register Vol. 46, No. 28, July 10, 2024
WHEREAS, on December 22, 2017, President Donald J. Trump
					 signed into law the Tax Cuts and Jobs Act (Act), the first major overhaul of
					 the Internal Revenue Code of 1986;
WHEREAS, the Act alters the rate of taxation for
					 individuals and businesses, by blatantly raising taxes on the middle cases
					 families to pay for tremendous tax breaks to corporations and the top 1% of
					 Americans;
WHEREAS, the Act caps the allowable deduction for State and
					 local income, sales and property taxes at $10,000, which penalizes many
					 homeowners throughout the state, and will cause federal taxes on New Yorkers to
					 increase by more than $14 billion;
WHEREAS, New York State is the number one donor state in
					 the United States of America, as it provides $48 billion more to the Federal
					 government than it receives from the Federal government;
WHEREAS, the Act will effectively make New York State
					 structurally less economically competitive than other states in the national
					 market;
WHEREAS, this Administration has fought hard to ensure that
					 local governments are strong and financially secure through shared services,
					 including absorbing the costs of Medicaid increases;
WHEREAS, the Act will devastate local economies and the
					 housing market in many communities, which goes against this Administration's
					 policies to ease the financial burden of local governments, and the State as a
					 whole; and
WHEREAS, significant and immediate action must be taken by
					 the State to ensure that New Yorkers are protected and shielded from the
					 financially disastrous impacts of the Act.
NOW, THEREFORE, I, ANDREW M. CUOMO, Governor of the State
					 of New York, by virtue of the authority vested in me by Sections 28 and 29-a of
					 Article 2-B of the Executive Law, hereby temporarily suspend, for the period
					 from the date of this Executive Order until 11:59pm on January 2, 2018, the
					 following laws or parts thereof:
The provisions of § 904(1) of the Real Property Tax
					 Law, and of any and all comparable special acts, that permit county legislative
					 bodies to issue warrants for the collection of taxes and deliver them to the
					 collecting officers as late as the thirty-first day of December, even where the
					 budget has been adopted prior to that date. In lieu thereof, such legislative
					 bodies are hereby authorized to issue their warrants for the collection of
					 taxes and to deliver them to the collecting officers immediately upon the
					 adoption of the budget or upon the issuance of this order, whichever is later,
					 but no later than 11:59pm on December 28, 2017;
The provisions of § 283.301(1) of the Westchester
					 County Tax Law that permit town supervisors to issue warrants for the
					 collection of taxes as late as the tenth day before the time fixed for the
					 collection of the taxes or assessments, even where the budget has been adopted
					 prior to that date. In lieu thereof, such legislative bodies are hereby
					 authorized to issue their warrants for the collection of taxes and to deliver
					 them to the collecting officers immediately upon the adoption of the budget or
					 upon the issuance of this order, whichever is later, but no later than 11:59pm
					 on December 28, 2017;
The provisions of § 283.301(2) of the Westchester
					 County Tax Law to the extent they provide that the collection of state, county,
					 county district, town and town district taxes and assessments shall begin on
					 the first days of February, April and/or June, as the case may be, in each
					 year. In place thereof, such collection is hereby authorized to begin upon
					 delivery of the warrant for the collection of taxes to the receiver of
					 taxes;
The provisions of § 920(2) of the Real Property Tax
					 Law, to the extent they do not require the collecting officer to receive tax
					 payments in December. In place thereof, each collecting officer is hereby
					 authorized to receive tax payments on each business day of December including
					 and following the receipt of the warrant; and
The provisions of § 928-a(1) of the Real Property Tax
					 Law, to the extent they provide that the ability of property owners to make
					 partial payments of taxes is contingent upon the adoption of a resolution by
					 the governing body of the municipal corporation that employs the collecting
					 officer allowing partial payments. In lieu thereof, each collecting officer is
					 hereby authorized and directed to accept partial payments of taxes from the
					 receipt of the warrant for the collection of taxes until the close of business
					 on December 29, 2017 for purposes of payments made in person, until 11:59pm on
					 December 31, 2017 for purposes of payments made online, where such payments are
					 available, and until receipt for purposes of payments made by mail that are
					 postmarked on or before December 31, 2017.
Signed: Andrew M. Cuomo
Dated: December 22, 2017