The Assembly passed a measure amending the Real Property Tax Law (Article 19A) to permit local taxing jurisdictions to opt‑in to defer property tax due dates or offer installment plans (up to 120 days) during the COVID‑19 state of emergency. The sponsor said the bill is an optional tool for local governments to relieve property taxpayers without imposing a one‑size‑fits‑all mandate.
Debate focused on coordination among taxing authorities (school districts, towns, villages, fire districts), county cash‑flow consequences and the need for clear communication to taxpayers about how pro‑rata payouts and levies would be handled. Sponsors highlighted that counties would be held harmless in certain arrangements and that local decision‑making was the bill's intent.
The bill passed on a fast roll call (Aye 129, No 14). Sponsors and local leaders said the statute gives municipalities flexibility to choose the timing and structure that works for their revenue needs and local administrative capacity.