Bill S1756-2011

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided.

Details

Actions

  • Apr 17, 2012: referred to real property taxation
  • Apr 17, 2012: DELIVERED TO ASSEMBLY
  • Apr 17, 2012: PASSED SENATE
  • Mar 5, 2012: ADVANCED TO THIRD READING
  • Mar 1, 2012: 2ND REPORT CAL.
  • Feb 29, 2012: 1ST REPORT CAL.209
  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Apr 12, 2011: referred to real property taxation
  • Apr 12, 2011: DELIVERED TO ASSEMBLY
  • Apr 12, 2011: PASSED SENATE
  • Mar 7, 2011: ADVANCED TO THIRD READING
  • Mar 3, 2011: 2ND REPORT CAL.
  • Mar 2, 2011: 1ST REPORT CAL.156
  • Jan 12, 2011: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 2, 2011
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
VOTE: COMMITTEE VOTE: - Local Government - Feb 29, 2012
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

Memo

BILL NUMBER:S1756

TITLE OF BILL:

An act in relation to permitting the county of Suffolk to refund penalties and interest associated with the non-payment of real property taxes in certain cases for the 2008-2009 tax year where a town failed to send out a customary payment-due notice regarding the second-half payment of real property taxes

PURPOSE OR GENERAL IDEA OF BILL:

Permits Suffolk County to refund penalties and interest associated with non-payment of real property taxes where customary payment-due notice was not provided.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 provides notwithstanding provisions permitting Suffolk County to refund penalties and interest associated with certain non-payment of real property taxes; Section 2 provides effect date.

JUSTIFICATION:

This bill would allow the Suffolk County Legislature to direct, via legislative resolution, the Suffolk County Treasurer to refund penalties and interest to certain property owners where the non-payment was due to the following:

* The reason for non-payment was due to the failure of a town to provide written notification that the second-half payment of taxes was due; * The town had customarily provided such notice; * The town failed to mail such notices for the 2008-09 tax year; and * The taxpayer had subsequently paid the taxes in full, including interest and penalty by December 31, 2009.

Many taxpayers have come to rely on the customary notification mailer as a reminder their taxes are due, although this proceed is not required by law. Some towns, in an effort to cut costs, have eliminated these mailings. As a result, many taxpayers, already burdened by skyrocketing bills, were late paying their second-half bills.

PRIOR LEGISLATIVE HISTORY:

2009-10: A.9129/S.6347 - Remained in Committee

FISCAL IMPLICATIONS:

None to state.

EFFECTIVE DATE:

This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 1756 A. 1791 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y January 12, 2011 ___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to permitting the county of Suffolk to refund penal- ties and interest associated with the non-payment of real property taxes in certain cases for the 2008-2009 tax year where a town failed to send out a customary payment-due notice regarding the second-half payment of real property taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding the provisions of the Suffolk County Tax Act or any other provision of law to the contrary, the county of Suffolk is hereby authorized, by legislative resolution, to direct the county treasurer to refund penalties and interest associated with the non-pay- ment of real property taxes for the year 2008-2009 provided: (a) the reason for such non-payment was due to the failure of a town in said county to provide written notification that the second-half payment of real property taxes was due; and (b) the county legislature makes a finding in the resolution that such town had customarily mailed such a notice in previous years; and (c) that such town had failed to mail such notice for the 2008-2009 tax year; and (d) that such non-payment of taxes was subsequently paid in full, including interest and penalties, by December 31, 2009. S 2. This act shall take effect immediately.

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