Governor Andrew Cuomo has issued Executive Order 202.22, his twenty third (23rd) order during this state of emergency. This Executive Order modifies or suspends several New York statutes, laws, codes, rules and regulations to address matters pertaining to the COVID-19 crisis. Executive Order 202.22 is effective through May 20, 2020 and copy of the order accompanies this e-mail.
SUPENDED OR MODIFIED LAWS
In this instance, the laws modified or suspended under Executive Order 202.22 are done to address certain property tax law requirements as well as provide property taxpayers in two suburban counties with limited assistance from potential financial hardship caused by COVID-19 and its impact on the economy. Executive Order 202.22, by modifying or suspending the applicable laws, codes, rules and regulations, to the extent necessary:
Property Assessments and Property Tax Matters
- Modifies the requirement that a tentative assessment roll be filed on or before June 1, 2020, so as to allow the tentative and final assessment rolls to be filed, at local option, up to 30 days later than otherwise allowable;
- Allows an assessing unit to set a date for hearing assessment complaints that is at least 21 days after the filing of the tentative roll;
- Allows notice of the filing of the tentative roll to be published solely online so long as the date for hearing complaints is prominently displayed;
- Suspends in-person inspection of the tentative roll;
- Allows local Boards of Assessment Review to hear complaints remotely by conference call or similar service, provided that complainants can present their complaints through such service and the public has the ability to view or listen to such; and
- Allows the commissioner of taxation and finance to certify final state equalization rate, class ratios, and class equalization rates, if required, no later than ten days prior to the last date set by law for levy of taxes of any municipal corporation to which such equalization rate, class ratios, and class equalization rates are applicable.
Nassau County – Delay in Tax Payments
- Allows the Nassau County Executive to extend until June 1, 2020, the deadline to pay without interest or penalty the final one-half of school taxes upon real estate in Nassau County. The deadline for the second half of school taxes payable without penalty had been May 10, 2020.
Westchester County – Waiver of Penalties and other Property Tax Relief
- Allows the Westchester County Executive to negotiate with any Westchester town supervisor or mayor of any Westchester city, to accept a lesser percentage of taxes, special ad valorem levies or special assessments which are otherwise due on May 25, provided that in no event shall any town or city be required to pay more than sixty (60%) percent. The Westchester County Executive is empowered to determine whether or not penalties for late payment or interest are able to be waived dependent on whether or not such town or city applies the County Executive’s criteria for determining hardship due to COVID-19;
- Requires the supervisor of a town in Westchester County to waive payment of penalties for late payment of county and county district taxes up to July 15, 2020, and waive payment of penalties for late payment of town and town district taxes and assessments in the same manner, provided such town applies the Westchester County Executive’s criteria for the determination of hardship due to COVID-19; and
- Allows the mayor of a city in Westchester County to waive the payment of penalties for late payment of county and county district taxes and to further waive payment of penalties for late payment of city and city district taxes and assessments in the same manner, provided such city applies the Westchester County Executive’s criteria for the determination of hardship due to COVID-19.
The copy of Executive Order 202.22 that accompanies this e-mail specifically identifies the applicable laws impacted under these provisions.