New York S 5193: Expands tax fraud acts to include certain acts of fraud under title two of article four of the real property tax law

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S05193 Summary:

BILL NOS05193 

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SAME ASNo Same As

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SPONSORKAVANAGH

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COSPNSR

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MLTSPNSR

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Amd §1801, Tax L; amd §11-4002, NYC Ad Cd

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Allows real property tax fraud to be prosecuted by expanding tax fraud acts to cover certain acts of fraud under title two of article four of the real property tax law.

Go to top S05193 Actions:

BILL NOS05193 

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02/19/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS05193 Committee&nbspVotes:

Go to topS05193 Floor&nbspVotes:

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

Go to topS05193 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5193

 2025-2026 Regular Sessions

 IN SENATE

 February 19, 2025
 ___________

 Introduced by Sen. KAVANAGH -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law and the administrative code of the city of
 New York, in relation to expanding tax fraud acts to include certain
 acts of fraud under title two of article four of the real property tax
 law

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (b) of section 1801 of the tax law, as added by
 2 section 15 of subpart I of part V-1 of chapter 57 of the laws of 2009,
 3 is amended to read as follows:
 4 (b) For purposes of this [subdivision] section, "this chapter"
 5 includes any "related statute" or any "related income or earnings tax
 6 statute", as defined in section eighteen hundred of this article, or any
 7 section under title two of article four of the real property tax law.
 8 § 2. Subdivision (c) of section 11-4002 of the administrative code of
 9 the city of New York, as added by chapter 201 of the laws of 2009, is
 10 amended to read as follows:
 11 (c) For purposes of this chapter, the term "designated chapter" shall
 12 mean chapter five, six, seven, eight, nine, eleven, twelve, thirteen,
 13 fourteen, fifteen, twenty-one, twenty-two, twenty-three-A, twenty-four,
 14 twenty-five or twenty-seven of this title, or any section under title
 15 two of article four of the real property tax law.
 16 § 3. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06992-01-5

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