Wednesday evening, Governor Cuomo’s office posted Executive Order 202.97, his one hundredth Executive Order during the COVID-19 state of emergency, and his first since the law limiting Governor Cuomo’s authority to issue such orders was enacted. Executive Order 202.97, dated March 17, 2021, continues the suspensions and modifications of law, and any directives, unless superseded, modified or otherwise expired, made by Executive Order 202 and each successor Executive Order to 202 for thirty days until April 16, 2021. Executive Order 202.97 also issued certain new directives and modified certain tax payment obligations set forth below. Executive Order 202.97 is effective from March 17, 2021 through April 16, 2021. A copy of Executive Order 202.97 can be found here.
- The directive contained in Executive Order 202.41 that permitted indoor dining to resume subject to Department of Health guidance is extended and modified to permit indoor dining in areas outside of New York City to operate at 75% of maximum capacity, effective March 19, 2021, provided that Department of Health guidance and any other applicable State-issued guidance is strictly adhered to;
- The directive contained in Executive Order 202.96 that allowed indoor food services and dining at 35% capacity in New York City beginning February 26, 2021, is extended and modified to allow indoor food services and dining at 50% capacity in New York City beginning March 19, 2021, provided that Department of Health guidance and any other applicable State-issued guidance is strictly adhered to; and
- The directive contained in Executive Order 202.91 that required certain vaccination providers to prioritize individuals is extended and modified to provide that effective March 10, 2021, pharmacies shall prioritize the following groups for vaccination: (1) individuals age 60 and older; and (2) individuals who are P-12 school (public or non-public) teachers, substitute teachers, or student teachers. Effective March 17, 2021 all providers other than pharmacies are permitted to vaccinate any eligible individual.
SUSPENSION OR MODIFICATION OF LAWS
As with many previously issued executive orders, Executive Order 202.97 also suspends or modifies certain laws, ordinances, rules and regulations to aid in New York’s efforts to combat the COVID-19 crisis, this time through April 16, 2021. Executive Order 202.97 suspends or modifies as follows:
- Section 171-w of the Tax Law, to the extent necessary to preclude the Commissioner of Taxation and Finance from notifying delinquent property owners of the impending disallowance of their STAR credits or exemptions due to past-due property taxes, and to further preclude the Commissioner from proceeding to disallow STAR credits or exemptions thereunder due to the failure of delinquent property owners to pay past-due property taxes in full.
TAX PAYMENT EXTENSION
- Executive Order 202.97 also extends, by twenty-one days, the period for paying, without interest or penalty, property taxes that are due in the Village/Town of Mount Kisco, Westchester County.