SAMPLE RESOLUTION- Temporary Extension of Real Property Tax Payment Deadline

 

WHEREAS, Real Property Tax Law § 925-e authorizes local governments to, by resolution, provide a 90 day extension from the close of the federal government shutdown to pay real property taxes without penalty for property taxpayers impacted by the federal government shutdown, and

WHEREAS, the Town Board has reviewed the legislation, and

WHEREAS, the Town has considered the difficulties furloughed and designated non-pay federal employees face in light of the shutdown, and

 

NOW, THEREFORE, BE IT RESOLVED:

Section 1. The Town Board of the Town of ___________ hereby temporarily extends the penalty-free period to pay all real property taxes that became due during the federal shutdown, including installment payments, to 90 days from the close of the federal shutdown.  Any taxpayer seeking an extension must provide the collecting officer with [documentation- pay stub, etc] and any other such documents that demonstrate that the taxpayer and / or the taxpayer’s spouse or domestic partner is / was furloughed or has been designated non-pay as a result of the federal government shutdown.  Such documents must be submitted to the collecting officer no later than the thirtieth day following the last day to pay taxes interest free.

Section 2.  That this resolution shall take effect immediately.