New York legislation · 2025-2026 General Assembly
New York A11584: Allows municipalities to cancel any interest and penalties on delinquent property tax payments due to extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes
Status: In committee, June 5, 2026
Allows municipalities to cancel any interest and penalties on delinquent property tax payments where a property owner demonstrates extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes; authorizes the commissioner of taxation and finance to promulgate rules and regulations for the application process, standards for documentation and guidance for enforcing officers.
What the bill says
An act to amend the real property tax law, in relation to allowing municipalities to cancel any interest and penalties on delinquent property tax payments due to extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes.
From the introduced text, June 5, 2026:
AN ACT to amend the real property tax law, in relation to allowing municipalities to cancel any interest and penalties on delinquent property tax payments due to extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes 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 DUE TO EXTRAORDINARY CIRCUMSTANCES OR HARDSHIP. 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 AS A RESULT OF DELINQUENT REAL PROPERTY TAXES, WHERE THE OWNER OF SUCH PROPERTY ESTABLISHES, TO THE SATISFACTION OF SUCH ENFORCING OFFICER, THAT: (A) SUCH DELINQUENT PAYMENT WAS DUE TO EXTRAORDINARY CIRCUMSTANCES, INCLUDING BUT NOT LIMITED TO, NATURAL DISASTERS, SERIOUS ILLNESS, DEATH OF AN IMMEDIATE FAMILY MEMBER, OR ANY OTHER EVENT BEYOND THE REASONABLE CONTROL OF THE PROPERTY OWNER; (B) SUCH PROPERTY OWNER HAS DEMONSTRATED FINANCIAL HARDSHIP; OR (C) SUCH PROPERTY OWNER HAS A DOCUMENTED HISTORY OF TIMELY PAYMENT OF PROPERTY TAXES. 2. …
Sponsors
- Judy Griffin (D, 21) · primary sponsor
Latest actions
- : REFERRED TO REAL PROPERTY TAXATION
Subjects: Real Property Tax Law
Common questions
- What is A11584?
- A11584 is a bill in the New York Legislature (2025-2026 General Assembly): Allows municipalities to cancel any interest and penalties on delinquent property tax payments due to extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes.
- What does A11584 do?
- In its own words: An act to amend the real property tax law, in relation to allowing municipalities to cancel any interest and penalties on delinquent property tax payments due to extraordinary circumstances, financial hardship or a history of previous timely payment of property taxes.
- What is the status of A11584?
- In committee as of June 5, 2026. Latest action: REFERRED TO REAL PROPERTY TAXATION (June 5, 2026).
- Who sponsored A11584?
- Judy Griffin (D, 21).
- Where is the official record for A11584?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11584
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.