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NY Localities Allowed To Extend Property Tax Relief Deadline

By James Nani · 2020-06-08 19:42:57 -0400

New York localities will be allowed to pass laws extending to July 15 the deadline for real property tax abatement applications and renewals, under a bill signed Monday by the governor meant to bring relief during the COVID-19 pandemic.

Democratic Gov. Andrew Cuomo said in a statement that he signed the legislation as a way to bring relief from the economic fallout caused by measures to stop the spread of COVID-19, the respiratory illness caused by the novel coronavirus.

"New Yorkers and businesses all across the state have suffered both personal and economic hardships from the COVID-19 pandemic," Cuomo said. "Extending the deadline for filing property tax abatements to July 15 will help provide these individuals and businesses with some much-needed assistance to help recover from the devastating effects of the pandemic as we begin to enter a new normal."

Sen. Leroy Comrie, D-Queens, sponsored the Senate bill, S.B. 8122B, and Assemblywoman Alicia Hyndman, D-Queens, sponsored the Assembly version of the bill, A.B. 10241A. The Senate version passed unanimously in both legislative chambers on May 27.

The original Senate bill had applied the relief measures only to New York City, but the amended legislation that passed broadened the policy to all municipalities and made other changes.

Comrie said in a statement that the law would give taxpayers more time to apply and recertify for important property tax abatement programs.

"This is a common-sense, fiscally responsible and fundamentally fair proposal that will benefit the greater good," Comrie said.

Along with extending the deadlines for property tax abatement renewal and exemption applications to July 15, if localities allow for it, Hyndman said the measure would also extend the appeal deadlines for denials related to those abatements.

"As the state reopens, many are still feeling the financial impacts of COVID-19 and deserve some relief at minimum," Hyndman said. "This bill will ensure that no property owner misses out on a real property tax abatement or exemption on their 2021-2022 assessment due to the pandemic."

The measure is among several passed by the Legislature, which aims to bring property tax relief amid the pandemic. Democrats control both chambers. 

The Legislature passed bills last month that would allow local taxing jurisdictions to defer scheduled payments or installment payments for property taxes because of the COVID-19 state of emergency. S.B. 8138B passed the state Assembly on May 28 by a vote of 128-15, after being substituted for its Assembly companion, A.B. 10252A. The Senate bill, sponsored by Sen. Monica Martinez, D-Brentwood, passed the Senate by a 62-0 vote on May 27.

The bill would allow localities to authorize deferred scheduled or installment payments for property tax collection during a declared state of emergency, according to a bill summary. The measure had not yet formally been delivered to Cuomo for action as of Monday.

On Friday, Cuomo was handed a bill that would allow certain New York City businesses' taxes to be decoupled from the federal tax provisions enacted through the Coronavirus Aid, Relief and Economic Security Act . That bill, S.B. 8411, sponsored by Sen. Robert Jackson, D-Manhattan, passed the Senate by a 39-23 vote on May 27. It was sent to the Assembly where it replaced its companion, A.B. 10519, sponsored by Assembly Ways and Means Committee Chairwoman Helene Weinstein, D-Brooklyn. It passed the Assembly by a 104-40 vote.

Spokespeople for the Assembly and Senate Republican offices didn't immediately respond to requests for comment Monday. 

--Additional reporting by Jaqueline McCool. Editing by Joyce Laskowski. 

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