New York legislation · 2025-2026 General Assembly
New York S9958: Allows municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud
Status: In committee, June 5, 2026
Allows municipalities to relieve victims of property tax fraud from penalties arising from lack of payment of property taxes.
What the bill says
An act to amend the real property tax law, in relation to allowing municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud.
From the introduced text, April 17, 2026:
AN ACT to amend the real property tax law, in relation to allowing municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The real property tax law is amended by adding a new section 924-c to read as follows: § 924-C. WAIVER OF INTEREST AND PENALTIES FOR VICTIMS OF PROPERTY TAX FRAUD. 1. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THE GOVERNING BODY OF ANY TAX DISTRICT MAY, BY RESOLUTION, AUTHORIZE THE ENFORCING OFFICER, ON A GENERAL OR CASE-BY-CASE BASIS, TO CANCEL, IN WHOLE OR IN PART, ANY INTEREST AND PENALTIES IMPOSED UPON A PARCEL OF REAL PROPERTY WHERE THE OWNER OF SUCH PROPERTY ESTABLISHES, TO THE SATISFACTION OF SUCH ENFORCING OFFICER, THAT SUCH OWNER WAS THE VICTIM OF PROPERTY TAX FRAUD IN CONNECTION WITH AN ATTEMPTED PAYMENT OF PROPERTY TAXES. PROPERTY TAX FRAUD SHALL INCLUDE, WITHOUT LIMITATION, CHECK FRAUD, MAIL THEFT, OR ANY THEFT, INTERCEPTION, DIVERSION, OR UNAUTHORIZED RECEIPT OF A PAYMENT INTENDED TO SATISFY A REAL PROPERTY TAX OBLIGATION. 2. A PROPERTY OWNER SEEKING RELIEF UNDER THIS SECTION SHALL SUBMIT SUCH DOCUMENTATION AS THE ENFORCING OFFICER MAY REQUIRE, WHICH MAY INCLUDE, BUT NEED NOT …
Sponsors
- Patricia Fahy (D, 46) · primary sponsor
Latest actions
- : COMMITTED TO RULES
- : ADVANCED TO THIRD READING
- : 2ND REPORT CAL.
- : 1ST REPORT CAL.1250
- : REFERRED TO LOCAL GOVERNMENT
Votes
- Senate Local Government Committee: COMMITTEE Vote (May 19, 2026): 7 yea, 0 nay, passed
- Local Government Committee Vote (May 19, 2026): 7 yea, 0 nay, passed
Subjects: Real Property Tax Law
Common questions
- What is S9958?
- S9958 is a bill in the New York Legislature (2025-2026 General Assembly): Allows municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud.
- What does S9958 do?
- In its own words: An act to amend the real property tax law, in relation to allowing municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud.
- What is the status of S9958?
- In committee as of June 5, 2026. Latest action: COMMITTED TO RULES (June 5, 2026).
- Who sponsored S9958?
- Patricia Fahy (D, 46).
- Where is the official record for S9958?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S9958
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.