New York S 9958: Allows municipalities to relieve property owners of penalties due to lack of payment if such property owner was a victim of property tax fraud

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S09958 Summary:

BILL NOS09958 

&nbsp

SAME ASSAME AS A10641-A

&nbsp

SPONSORFAHY

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §924-c, amd §1182, RPT L

&nbsp

Allows municipalities to relieve victims of property tax fraud from penalties arising from lack of payment of property taxes.

Go to top S09958 Actions:

BILL NOS09958 

&nbsp

04/17/2026REFERRED TO LOCAL GOVERNMENT

05/19/20261ST REPORT CAL.1250

05/20/20262ND REPORT CAL.

05/21/2026ADVANCED TO THIRD READING 

06/05/2026COMMITTED TO RULES

Go to topS09958 Committee&nbspVotes:

Go to topS09958 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS09958 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9958

 IN SENATE

 April 17, 2026
 ___________

 Introduced by Sen. FAHY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the real property tax law, in relation to allowing muni-
 cipalities 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 Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 924-c to read as follows:
 3 § 924-c. Waiver of interest and penalties for victims of property tax
 4 fraud. 1. Notwithstanding any provision of law to the contrary, the
 5 governing body of any tax district may, by resolution, authorize the
 6 enforcing officer, on a general or case-by-case basis, to cancel, in
 7 whole or in part, any interest and penalties imposed upon a parcel of
 8 real property where the owner of such property establishes, to the
 9 satisfaction of such enforcing officer, that such owner was the victim
 10 of property tax fraud in connection with an attempted payment of proper-
 11 ty taxes. Property tax fraud shall include, without limitation, check
 12 fraud, mail theft, or any theft, interception, diversion, or unauthor-
 13 ized receipt of a payment intended to satisfy a real property tax obli-
 14 gation.
 15 2. A property owner seeking relief under this section shall submit
 16 such documentation as the enforcing officer may require, which may
 17 include, but need not be limited to:
 18 (a) an affidavit describing the incident of property tax fraud;
 19 (b) documentation from a financial institution indicating property tax
 20 fraud, including reimbursement of funds; or
 21 (c) a police report or other evidence of property tax fraud.
 22 3. Any cancellation of interest and penalties pursuant to this section
 23 shall be limited to the period of delinquency attributable to property
 24 tax fraud, and in no event shall exceed one year from the date the prop-
 25 erty taxes became due.
 26 4. If any portion of interest and penalties cancelled pursuant to this
 27 section would, if collected, be payable to a municipal corporation with-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13534-05-6

 S. 9958 2

 1 in such tax district, no such cancellation shall be made without the
 2 consent of such municipal corporation. Such consent may be granted on a
 3 case-by-case basis or on a general basis by local law or resolution
 4 adopted after a public hearing.
 5 5. The commissioner may promulgate rules and regulations to implement
 6 the provisions of this section, including, but not limited to, standards
 7 for documentation, application procedures, and guidance for enforcing
 8 officers.
 9 § 2. Section 1182 of the real property tax law, as amended by chapter
 10 532 of the laws of 1994, is amended to read as follows:
 11 § 1182. Cancellation or reduction of interest, penalties and other
 12 charges. 1. If the governing body of any tax district shall determine
 13 that it is for the best interests of the tax district, it shall have the
 14 power, by resolution, to authorize the enforcing officer to permit the
 15 cancellation in whole or in part of any interest, penalties or other
 16 charges imposed by law to which the tax district or any other municipal
 17 corporation shall be lawfully entitled; provided, however, that in cases
 18 where such interest, penalties, or o