County Board Reduces Late Fees-Not Enough
Westchester County Executive George Latimer has proposed a 76 day grace period for homeowners to pay the county portion of their property tax bill due shortly. Last week, the County Board of Legislators began its review of the plan, which would require a public hearing and vote by the BOL.
Latimer introduced legislation amending the Westchester County Tax Law to authorize towns in Westchester County to waive penalties for the late payment of County taxes, County district taxes and assessments until July 15, 2020. The provision would be based on hardship determination presented to the town, and does not cover town taxes. This would allow a penalty free additional 76 days to pay County taxes.
Latimer said: “People in this County are feeling the economic impact of the COVID-19 pandemic, and many have lost their jobs. I have said many times that the County is in a ‘freefall’ and residents are experience the same thing. This deferment of taxes for two months is a way to buy some time for the residents here to keep themselves afloat until this pandemic passes. I want them to be focused on staying healthy, keeping a roof over their head and food on the table – the rest can wait.”
The hardship must be caused by the public emergency relating to COVID-19. Penalties under this provision could be waived for a two and one-half month period including the months of May and June and up to July 15. If taxes are not paid by July 15, the 5 percent penalty would begin to run as of July 16.
A group of town officials will help develop the criteria to qualify for the hardship determination and maintain a list of taxpayers within their jurisdiction qualifying for the hardship determination. Hardship determinations can be based upon objective criteria related to the COVID-19 pandemic such as: loss of employment, illness, closure of a business or other loss of income or revenue.
The July 15 date coincides with the extended deadline to file New York State and federal income taxes. Under the proposed legislation no town is required to offer the temorary waiver of penalties upon a hardship determination and may choose to opt-out of this law.
The County Board of Legislators, BOL, did not agree to Latimer’s suggested help for the Westchester taxpayer. Instead they came up with a plan of their own, which does not give the taxpayer and homeowner time to figure out their finances and their COVID-19 situation. Instead the BOL plan only reduces the size of the late fee for paying county taxes.
The statement from the BOL, claims that the changes to Latimer’s plan came from several Westchester Town Supervisors. County property taxes are collected at the local level by Town governments, who are responsible to pay the county portion of their local communities tax bill whether they collect it from the taxpayer and homeowner or not.
At issue was what would happen if the local Town governments were unable to collect county taxes and pay them to county government on time if Latimer’s extension went into effect. Town governments also complained to the BOL that they didn’t want to have to determine who has a hardship in their community that prevents them from paying their county taxes on time.
“The measure would give towns a tool they can fairly and uniformly apply to all taxpayers immediately, without creating the need for new paperwork or procedures for taxpayers seeking relief. Towns will have the ability to opt out of the program if they choose,” states the BOL release.
Legislator Catherine Borgia said, “The need to provide relief to taxpayers is urgent. It is also urgent that we work across all levels of government to find solutions that are cooperatively arrived at, capable of being implemented, and fair. This solution, which represents the preference of our Town Supervisors, does just that.”
Legislator Kitley Covill said, “This may be the beginning of legislation we will consider in response to the coronavirus outbreak. We will need to act swiftly.”
Borgia, Covill, and the entire BOL that passed on Latimer’s idea to give real tax relief, even if it for just 76, was a big mistake, according to homeowners and taxpayers we spoke to who are afraid that they can’t afford to live in Westchester anymore.
“I need some time to figure out what I can pay and what I can’t pay,” said a westchester homeowner, Henry Talbot. “I don’t have a half million in the bank. I like Latimer’s idea, to give me more than 2 months to put my finances back together and then pay my county taxes.”
Another Westchester homeowner, Jackie Leonard, said, “Latimer is looking out for the middle class people in the county. It’s ironic that county government is entirely controlled by democrats, but Latimer, and not the county board, are looking out for us. The county legislators wanted to cover the rear ends of their local towns before anyone else. I would ask those same legislators, what happens if most of us can’t pay our taxes? Do you think we give a crap if you cut the penalty in half?”
The county board also made an error in how to defer to a leader who is helping their community through a time of difficulty, or a time of war. If that leader is doing a good job, get of there way and lend support, and most of all, do not try to take the spotlight, or put a stop to a good idea.
Latimer has served all of us in Westchester with caring guidance and decency. His plan to give us all 11 weeks to try to put our lives back together is the right thing to do.
