New York Codes, Rules and Regulations
Title 9 - EXECUTIVE DEPARTMENT
Subtitle A - Governor's Office
Chapter I - Executive Orders
Part 8 - Executive Orders (Andrew M. Cuomo)
Section 8.115 - Executive Order No. 115: Extending the Period for Paying Property Taxes in Certain School Districts Within the Counties of Broome, Chenango, Clinton, Delaware, Essex, Franklin, Herkimer, Madison, Montgomery, Niagara, Oneida, Otsego, Schoharie, St. Lawrence, Tioga and Warren
WHEREAS, on June 27, 2013 and continuing thereafter, severe storms and flooding disrupted public transportation and utility service, and threatened public health and safety systems within the Counties of Broome, Chenango, Clinton, Delaware, Essex, Franklin, Herkimer, Madison, Montgomery, Oneida, Otsego, Schoharie, St. Lawrence, Tioga and Warren (collectively, the "June 27th Flooding Impacted Counties") and the County of Niagara (together with the June 27th Flooding Impacted Counties, the "Flooding Impacted Counties"); and
WHEREAS, on June 28, 2013 I issued Executive Order Number 103 declaring a disaster emergency in the June 27th Flooding Impacted Counties; and
WHEREAS, on July 15, 2013 I issued Executive Order Number 108 declaring a disaster emergency in the County of Niagara; and
WHEREAS, property taxes for the 2013 school district year for the Flooding Impacted Counties will be soon due (such date, the "Applicable Property Tax Due Date"); and
WHEREAS, this event, which has caused flooding, damaged public and private property, including homes, apartments and businesses, damaged and downed trees and washed out roadways, will continue to pose a threat to public health and safety and, therefore, make it exceedingly difficult for families to pay their property taxes by the Applicable Property Tax Due Date; and
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 currently due; and
WHEREAS, a request for such an extension has been received by the Governor's Office on behalf of the following school districts within the Flooding Impacted Counties: Clinton County - AuSable Valley Central School District; Essex County - Elizabethtown-Lewis Central School District and Moriah Central School District; Montgomery County - Fort Plain Central School District; and
WHEREAS, given the difficulties continuing to confront the people of the Flooding Impacted Counties, such an extension is eminently 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 the Flooding Impacted Counties for twenty-one days from the final date such taxes are currently due.
Signed: Andrew M. Cuomo
Dated: October 7, 2013