Good morning,
We made it to another Friday! I hope you are looking forward to the Memorial Day weekend and trust this e-mail continues to find you and your families healthy and safe.
Thursday evening, Governor Andrew Cuomo issued his thirty-third Executive Order during this state of emergency. As with all previous Executive Orders, Executive Order 202.32 modifies or suspends certain New York statutes, laws, codes, rules and regulations, as well as sets forth certain directives, all of which are designed to address matters related to the COVID-19 crisis. In this instance, Executive Order 202.32 extends the due dates for the payment of certain forms of taxes in several locales across New York State as well as address certain health care matters. This Executive Order also extends the effective date of several prior Executive Orders. Executive Order 202.32 is effective from May 21, 2020 through June 20, 2020. A copy of Executive Order 202.32 can be found here.
NEW DIRECTIVES
And They Are Off! Horse Racing is Back…Sort of
- Executive Order 202.32 provides that any licensee or franchisee of a racetrack in the State is permitted to operate such racetrack as of June 1, 2020, provided such racetrack does not permit any visitor or fan into the facility, and allows on site only essential personnel. Additionally, such licensee or franchisee of a racetrack, and all essential personnel adhere to any directive or guidance issued by the Department of Health and/or by the Gaming Commission. As a result, the Belmont Stakes will be run this year, although it has been delayed two weeks until June 20, 2020 and, as of now, will be without any fans on hand.
Limited, In-Person Religious Services
- Executive Order 202.10 (as later extended by Executive Order 202.18 and Executive Order 202.29) previously prohibited all non-essential gatherings of any size for any reason. Executive Order 20.32 modifies this Executive Order to permit a gathering of ten or fewer individuals for any religious service or ceremony, or for the purposes of any Memorial Day service or commemoration, provided that social distancing protocols and cleaning and disinfection protocols required by the Department of Health are adhered to by the participants. Executive Order 202.32 also provides that any drive-in or remote religious service may continue in excess of the ten persons limit so long as there is no in-person contact between participants. Vehicle caravans also are permitted.
Sales Tax Penalty Abatement
- Under Executive Order 202.32, the authority of the Commissioner of Taxation and Finance to abate late filing and payment penalties pursuant to section 1145 of the Tax Law is expanded to authorize abatement of interest and penalties for a period of up to 100 days for taxpayers who were required to file returns and remit sales and use taxes by March 20, 2020, for the sales tax quarterly period that ended February 29, 2020.
EXTENSION OF PREVIOUS DIRECTIVES
Executive Order 202.32 continues the suspensions and modifications of law, and any directives, not superseded by a subsequent directive, made by Executive Orders 202.23, 202.24, 202.25, 202.26, and 202.27, for thirty days until June 20, 2020. Some notable suspensions and modifications of law and directives contained in those Executive Orders that have been extended until June 20, 2020, include:
- Authorizing the State Health Commissioner to suspend or revoke the operating certificate of any skilled nursing facility or adult care facility if it is determined that such facility has not adhered to any regulations or directives issued by the Health Commissioner. If it is determined that such facility is not in compliance, Executive Order 202.23 also provides that notwithstanding any law to the contrary the Health Commissioner may appoint a receiver to continue the operations on 24 hours’ notice to the current operator, in order to preserve the life, health and safety of the people of the State of New York. Executive Order 202.23
- Provides that every voter that is in active and inactive status and is eligible to vote in a primary or special election to be held on June 23, 2020 shall be sent an absentee ballot application form with a postage paid return option for such application. This shall be in addition to any other means of requesting an absentee ballot available, and any voter shall continue to be able to request such a ballot via phone or internet or electronically. Any ballot which was requested or received for any previously re-scheduled election, or for the primary election to be held on June 23, 2020 shall continue to be valid and shall be counted by the Board of Elections if it shall be returned to them. Executive Order 202.23
- Authorizes licensed pharmacists to order COVID-19 tests, approved by the FDA, to detect SARS-CoV-2 or its antibodies, and to administer COVID-19 tests subject to certificate of waiver requirements pursuant to the Federal Clinical Laboratory Improvement Act of 1988, in patients suspected of a COVID-19 infection, or suspected of having recovered from COVID-19 infection, subject to completion of appropriate training developed by the State Health Department. Executive Order 202.24
- Permits licensed pharmacists to be designated as a qualified healthcare professional for the purpose of directing a limited service laboratory, pursuant to subdivision 579(3) of the New York State Public Health Law, to test patients suspected of a COVID-19 infection or its antibodies provided that such test is FDA-approved and waived for use in a limited service laboratory. Executive Order 202.24
- Setting out the modified directive authorizing general hospitals in New York counties to perform elective surgery and procedures so long as certain criteria is met. Executive Order 202.25
- Providing the modified directive concerning baby delivery procedures in public hospitals. Executive Order 202.25
- Addressing certain absentee voting procedures as well as school district, library and village elections. Executive Order 202.26
- Enabling certain professionals, whether licensed in another state or Canada, or who were not registered or licensed in New York, to work in New York State to assist with COVID-19 relief efforts, notwithstanding the lack of a New York State license or registration. Executive Order 202.27
In addition, Executive Order 202.32 also suspends or modifies certain provisions included in Executive Order 202.22, for the period from May 21, 2020 through June 20, 2020, unless an earlier date is specified:
- Article 5 of the Real Property Tax Law, and analogous provisions of any other general or special laws that require a tentative assessment roll to be filed on or before June 1, 2020, to allow the tentative and final assessment rolls to be filed, at local option, up to 30 days later than otherwise allowable, to allow an assessing unit to set a date for hearing assessment complaints that is at least 21 days after the filing of the tentative roll, to allow notice of the filing of the tentative roll to be published solely online so long as the date for hearing complaints is prominently displayed, to suspend in-person inspection of the tentative roll, and to allow 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 proceeding;
- Section 1212 of the Real Property Tax Law, to the extent necessary to allow 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;
- Section 1512(1) of the Real Property Tax Law and Sections 283.291 and 283.221 of the Laws of Westchester County, are suspended to allow the Westchester County Executive to negotiate with any town supervisor or mayor of any 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 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 Westchester County Executive’s criteria for determining hardship due to COVID-19;
- Section 283.221 of the Laws of Westchester County is further suspended to the extent necessary to require the supervisor of a town, to waive payment of penalties for late payment of county and county district taxes under section 283.221 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;
- Section 1512(1) of the Real Property Tax Law and any penalty provision of the tax code of a city within Westchester County is further suspended to the extent necessary to allow the mayor of that City 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; and
- Section 5-18.0(2) of the Nassau County Administrative Code, to the extent necessary to allow 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 such county.
SUPENDED OR MODIFIED LAWS, REGULATIONS AND CODES
As with all prior executive orders, Executive Order 202.32 also suspends or modifies certain laws, codes, rules and regulations to aid in New York’s efforts to combat the COVID-19 crisis this time through June 20, 2020. The laws and regulations modified or suspended under Executive Order 202.32, by modifying or suspending the applicable laws, codes, rules and regulations, to the extent necessary:
- Allows clinical laboratories to accept and examine specimens for COVID-19 testing, from personnel of nursing homes and adult care facilities, as such personnel are defined in Executive Order 202.30, without a prescription or order from an authorized ordering source, and to report the results of such tests to the appropriate operators and administrators of the nursing home or adult care facility for which the person for whom the test was performed provides services; provided that, to ensure appropriate follow-up with patients who test positive for COVID-19, the facility administrator shall contact the local health department to ensure all facility personnel who test positive are provided appropriate clinical guidance as well as appropriate isolation orders; and
- Allows physicians to order COVID-19 tests, authorized by the U.S. Food and Drug Administration (FDA) for self-collection, without otherwise having an initial physician-patient relationship with the patient.
In addition to these suspensions and/or modifications of laws and regulations, Executive Order 202.32 also extends by twenty-one (21) days the period for paying, without interest or penalty, property taxes that are due in the following New York localities:
| The County of Suffolk
Village of Antwerp, Jefferson County; Village of Asharoken, Suffolk County; Village of Bainbridge, Chenango County; Village of Bayville, Nassau County; Village of Bronxville, Westchester County; Village of Canastota, Madison County; Village of Cedarhurst, Nassau County; Village of Chester, Orange County; Village of Chittenango, Madison County; City of Corning, Steuben County; Village of Coxsackie, Greene County; Village of Croton-on-Hudson, Westchester County; Village of Delhi, Delaware County; Village of Deposit, Broom-Delaware County; Village of Dexter, Jefferson County; Village of Dryden, Tompkins County; Town/Village of East Rochester, Monroe County; Village of East Rockaway, Nassau County; Village of Flower Hill, Nassau County; Grand-View-on-Hudson, Rockland County; Village of Granville, Washington County; Village of Great Neck, Nassau County; Village of Great Neck Estates, Nassau County; Village of Haverstraw, Rockland County; Village of Herkimer, Herkimer County; Village of Holland Patent, Oneida County; Village of Holley, Orleans County; Village of Huntington Bay, Suffolk County; Village of Kings Point, Nassau County; Village of Irvington, Westchester County; Village of Lynbrook, Nassau County; Village of Massapequa Park, Nassau County; Village of Massena, St. Lawrence County; Village of Menands, Albany County; Village of Mexico, Oswego County; |
Village of Mill Neck, Nassau County;
Village of Millport, Chemung County Village of Naples, Ontario County; Village of Nassau, Rensselaer County; Village of New Hartford, Oneida County; Village of New York Mills, Oneida County; Village of Old Westbury, Nassau County; Village of Orchard Park, Erie County; Village of Oyster Bay Cove, Nassau County; Village of Pawling, Dutchess County; Village of Poland, Herkimer County; Village of Pulaski, Oswego County; Village of Quogue, Suffolk County; Village of Roslyn, Nassau County; Village of Roslyn Harbor, Nassau County; Village of Saranac Lake, Franklin-Essex Counties; Village of Saugerties, Ulster County; Village of Scottsville, Monroe County; Village of Sea Cliff, Nassau County; Village of Sidney, Delaware County; Village of Spencerport, Monroe County; Village of Sodus, Wayne County; Village of South Glens Falls, Saratoga County; Village of Trumansburg, Tompkins County; Village of Tuckahoe, Westchester County; Village of Upper Nyack, Rockland County; Village of Warwick, Orange County; Village of Wesley Hills, Rockland County; Village of West Haverstraw, Rockland County; Village of Westbury, Nassau County; Village of Whitehall, Washington County; Village of Whitesboro, Oneida County; Village of Williston Park, Nassau County; Village of Valley Stream, Nassau County; Village of Floral Park, Nassau County; Village of Schoharie, Schoharie County; |
Executive Order 202.32 also retroactively extends by twenty-one days the period for paying without interest or penalty the property taxes that were due by April 1, 2020, in the Village of Head of the Harbor, Suffolk County, and the Village of Russell Gardens, Nassau County.