Header:
NEW YORK CODES, RULES AND REGULATIONS
TITLE 9. EXECUTIVE DEPARTMENT
SUBTITLE A. GOVERNOR'S OFFICE
CHAPTER I. EXECUTIVE ORDERS
PART 5. EXECUTIVE ORDERS (GEORGE E. PATAKI)
Date:
08/31/2009
Document:
ยง 5.113.25-A A Executive Order-No. 113.25-A: Extension of Real Property Tax Deadlines Until January 2, 2002 as the Result of a State Disaster Emergency
WHEREAS, on September 11, 2001, I issued Executive Order Number 113 declaring a disaster emergency in the State of New York; and
WHEREAS, the state disaster emergency so declared encompasses the territorial boundaries of the State of New York; and
WHEREAS, in most school districts in the State, the period for paying taxes, or the first installment of taxes, for the 2001-2002 school year without interest ends on or about October 1, 2001, and similar deadlines apply elsewhere in the State; and
WHEREAS, persons and business organizations that will have difficulty meeting impending tax payment deadlines as a direct result of the September 11, 2001 terrorist attack should be granted relief from such deadlines, and compliance with such deadlines would prevent, hinder and delay action necessary to cope with the disaster;
NOW, THEREFORE, I, GEORGE E. PATAKI, Governor of the State of New York, by virtue of the authority vested in me by the Constitution and Laws of the State of New York, do hereby continue Executive Order Number 113, dated September 11, 2001, except that such Executive Order is amended to read as follows:
FURTHER, pursuant to the authority vested in me by Section 29-a of article 2-B to temporarily suspend specific provisions of any statute, local law, ordinance, orders, rules or regulations, or parts thereof, of any agency during a State disaster emergency, if compliance with such provisions would prevent, hinder or delay action necessary to cope with the disaster, I hereby temporarily suspend, for the period from the date of this Executive Order until further notice, the following laws: Section 1328 of the Real Property Tax Law, section 283.221 of the Westchester County Tax Law, and section 5-16.0 of the Nassau County Administrative Code, section 11-224 of the New York City Administrative Code, section 6-403 of the Charter of the City of Syracuse, section 28-66 of the Charter of the City of Buffalo, Article VIII, section C18-7 of the Charter of the City of Yonkers, and section 6-111 of the Code of the City of Rochester, or any such sections of such Laws, Codes or Charters as may have been renumbered, so far as they impose interest or penalties upon unpaid real property taxes or unpaid installments of real property taxes that were payable without interest or penalty until a date occurring on or after September 11, 2001 and before January 2, 2002, so that such taxes or installments may be paid without interest until January 2, 2002; provided, that (1) this extension shall apply only to the eligible persons and business organizations described in the following paragraph of this Order, and (2) this extension shall apply only where the tax collecting officer has been furnished with a written statement setting forth the specific facts which render such person or business organization eligible for such extension pursuant to the following paragraph of this Order.
FURTHER, the persons and business organizations that are eligible for this extension are as follows:
(a) victims of the terrorist attack of September 11, 2001;
(b) spouses and children of victims of the terrorist attack of September 11, 2001;
(c) persons directly involved in recovery, rescue, debris removal or repair relating to the efforts of federal, state and local authorities to respond to the terrorists attack of September 11, 2001, including police, fire, emergency medical services, military personnel, clerical, health, telecommunication and utility personnel;
(d) persons who are eligible to file a claim for unemployment insurance on an expedited basis pursuant to Executive Order Number 113.6;
(e) persons whose taxes are to be paid by or through a financial institution or a tax service organization whose operations were seriously disrupted by the terrorist attack of September 11, 2001;
(f) businesses directly involved in recovery, rescue, debris removal or repair relating to the efforts of federal, state and local authorities to respond to the terrorist attack of September 11, 2001; or
(g) any persons or business organizations demonstrating either that they could not pay their taxes by the applicable deadlines or that their ability so to pay their taxes was severely impaired because of the terrorist attack of September 11, 2001.
FURTHER, if any taxes are not paid by such date, they shall be subject to the same interest and penalties that would have applied if no extension had been granted.
FURTHER, to the extent funds are available for this purpose, the State shall provide aid to each affected municipal or district corporation, whichever is appropriate, to compensate it for the loss of interest or other investment income reasonably attributable to the extension of the period for paying taxes and installments without interest by eligible persons and business organizations pursuant to this Order. Signed: George E. Pataki
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