LOCAL LAW NO. "E" FOR 2021
A LOCAL LAW OF THE COUNTY OF ALBANY PROVIDING FOR SPECIAL DEFERMENTS OF TAXES DURING THE COVID-19 STATE OF EMERGENCY FOR REAL PROPERTY LOCATED WITHIN THE COUNTY OF ALBANY
Introduced: 2/8/21
By Messrs. Peter, Commisso, Domalewicz, A. Joyce, Feeney, Beston, Bruschi, Clay, Cleary, Ms. Cunningham, Messrs. Efekoro, Ethier, Fein, R. Joyce, Kuhn, Ms. Lekakis, Mr. Mayo, Mss. McLaughlin, Mclean Lane, Messrs. Miller, O'Brien, Ms. Plotsky, Messrs. Reidy, Reinhardt, Ricard, Simpson, Smith, Mss. Whalen and Willingham:
BE IT ENACTED by the Legislature of the County of Albany as follows:
Section 1. Legislative Intent and Purpose
On January 30, 2021, Governor Cuomo signed legislation amending the Real Property Tax Law by adding article 19-A, allowing for limited deferment of the payment of property taxes and waiver of the associated interest and penalties during the COVID-19 declared state of emergency.
The County believes that the benefits offered to taxpayers by this legislation are crucial during the fiscal crisis caused by the COVID-19 global pandemic.
The collection of real property taxes is administered through local municipalities, which then make payment to the County of Albany for the portion of County taxes due. The County believes that the deadlines for collection of the municipal and county portions of taxes must remain consistent to avoid confusion for local taxpayers.
Accordingly, for any municipality which has passed or does pass legislation allowing for deferment of payment of property taxes and waiver of interest and penalties pursuant to Article 19-A of the Real Property Tax Law during the COVID-19 declared state of emergency, this Local Law shall act to equally defer the County's portion of the property taxes due.
Section 2. Deferment
Pursuant to Section 1910 of the New York State Real Property Tax law, the County of Albany hereby defers the payment of the County's portion of ...
Click here for full text