N.Y. Comp. Codes R. & Regs. tit. 9 § 8.194
WHEREAS, on January 19, 2019, and continuing thereafter, a winter storm event disrupted public transportation and utility service, and threatened public health and safety systems throughout the State;
WHEREAS, on January 19, 2019, I issued Executive Order Number 193 declaring a State disaster emergency in all counties throughout the State;
WHEREAS, property taxes for the 2019 tax year for many local governments were due during or soon after this winter storm event ("Applicable Property Tax Due Date");
WHEREAS, this winter storm event hampered travel, including postal operations, in many parts of the State and, therefore, made the payment of these property taxes by the Applicable Property Tax Due Date exceedingly difficult;
WHEREAS, Section 925-a of the Real Property Tax Law authorizes the Governor to retroactively extend the period for paying such taxes without interest or penalty upon request of the chief executive officer of an affected county, city, town, village or school district during a State disaster emergency by up to twenty-one days from the final date such taxes are due;
WHEREAS, a request for such an extension has been received by the Governor's office on behalf of the following Counties: Cayuga, Chautauqua, Jefferson, and St Lawrence; and the following towns within the following Counties: Albany County- the Town of Berne; Allegany County- the Towns of Ward and Willing; Broome County- the Towns of Union and Vestal; Cattaraugus County- the Town of Ellicottville; Cayuga County- the Town of Mentz; Chautauqua County- the Towns of Sinclairville and Poland; Chenango County- the Town of Coventry; Clinton County- the Town of Ellenburg; Columbia County- the Town of Livingston; Delaware County- the Town of Hancock; Erie County- the Towns of North Collins and West Seneca; Franklin County- the Towns of Bellmont, Duane, and Tupper Lake; Fulton County-the Town of Oppenheim; Genesee County- the Town of Darien; Greene County-the Towns of Catskill and New Baltimore; Hamilton County- the Town of Benson; Herkimer County- the Town of Danube; Jefferson County- the Towns of Cape Vincent, Clayton, Henderson, Leray, Lyme, Orleans, Pamelia, Philadelphia, Watertown, and Wilna; Lawrence County- the Town of Colton; Lewis County- the Town of Lyonsdale; Livingston County- the Towns of Lima and Livonia; Madison County- the Town of Nelson; Nassau County- the Town of Hempstead; Niagara County- the Towns of Hartland, Niagara, and Pendleton; Oneida County- the Towns of Forestport and Paris; Onondaga County- the Towns of Elbridge and Geddes; Orange County- the Town of Crawford; Orleans County- the Towns of Barre and Murray; Oswego County- the Towns of Orwell and Schroeppel; Otsego County- the Town of Otsego; Rensselaer County- the Towns of East Greenbush, Petersburgh, and Sand Lake; Rockland County- the Town of Ramapo; Saint Lawrence County- the Towns of Dekalb, Piercefield, and Rossie; Schoharie County- the Towns of Carlisle, Cobleskill, and Jefferson; Steuben County- the Towns of Hartsville and Hornellsville; Tompkins County- the Town of Ulysses; Ulster County- the Town of New Paltz; Westchester County- the Towns of Cortlandt, Greenburgh, North Castle, Rye, and Yorktown; and Wyoming County- the Towns of Arcade and Covington; and
WHEREAS, given the difficulties that confronted residents in the aforementioned localities, I find that such an extension is warranted.
NOW, THEREFORE, I, ANDREW M. CUOMO, Governor of the State of New York, by virtue of the authority vested in me by Section 925-a of the Real Property Tax Law, do hereby retroactively extend the period for paying without interest or penalty the property taxes that are due on or about the Applicable Property Tax Due Date in in the aforementioned counties and towns for twenty-one days from the final date such taxes are due.
FURTHER, this Executive Order may be revised and amended to extend the period for paying property taxes for additional local governments adversely affected by the winter storm event.
Signed: Andrew M. Cuomo
Dated: February 14, 2019
N.Y. Comp. Codes R. & Regs. Tit. 9 § 8.194