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

New York S09958 amends the real property tax law to allow municipalities to cancel penalties for property owners who were victims of property tax fraud. This includes check fraud, mail theft, or any theft, interception, diversion, or evidence of property tax fraud. The cancellation applies to the period of delinquency attributable to the fraud, but not more than one year from when the property taxes were due. The municipal corporation's consent is required if the penalties would be payable to it. The commissioner can set rules for implementing this provision.

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

New York S09958 amends the real property tax law to allow municipalities to cancel penalties for property owners who were victims of property tax fraud. This includes check fraud, mail theft, or any theft, interception, diversion, or evidence of property tax fraud. The cancellation applies to the period of delinquency attributable to the fraud, but not more than one year from when the property taxes were due. The municipal corporation's consent is required if the penalties would be payable to it. The commissioner can set rules for implementing this provision.