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Bill

S 5193

Expands tax fraud acts to include certain acts of fraud under title two of article four of the real property tax law

2025 Regular Session Introduced by Brian Kavanagh

Expands tax fraud acts to include frauds defined in RPTL Title Two, Article Four, broadening enforcement against property tax fraud for taxpayers, assessors, and prosecutors.

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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Bill Summary · S 5193

Summary of Bill S 5193 — Expands tax fraud acts to include certain acts of fraud under title two of article four of the real property tax law

Overview

S 5193 would broaden the scope of what constitutes "tax fraud acts" by explicitly including certain acts of fraud defined under Real Property Tax Law (RPTL) Title Two, Article Four. The bill is currently in the legislative referral stage and has not yet advanced to a floor vote. The primary sponsor is Brian Kavanagh.

  • Bill number: S 5193
  • Title: Expands tax fraud acts to include certain acts of fraud under Title Two of Article Four of the Real Property Tax Law
  • Sponsor: Brian Kavanagh (primary)
  • Status: Referred to Investigations and Government Operations
  • Introduced: February 19, 2025
  • Related bill: S 9395 (prior-session)

Purpose and intent

  • The bill seeks to broaden the set of actions that qualify as tax fraud acts.
  • Specifically, it adds to the list of fraudulent activities that fall under the purview of tax fraud by incorporating acts described in RPTL Title Two, Article Four.
  • The overarching aim appears to be strengthening enforcement against fraud within the property tax system by aligning tax fraud provisions with acts already defined under the real property tax law.

Key provisions (conceptual, based on title)

  • Expand the definition of “tax fraud acts” to include certain fraudulent activities identified in RPTL Title Two, Article Four.
  • Potentially harmonize enforcement mechanisms between general tax fraud statutes and the real property tax regime.
  • The bill would be implemented through amendments to statutory language to bring these RPTL-defined acts within the scope of tax fraud prosecutions or penalties.

Note: Specific statutory language, penalties, triggers, and enforcement procedures are not provided in the summary you supplied. The exact scope would depend on the bill’s text.

Who is affected

  • Taxpayers and property owners subject to real property taxes.
  • Local assessors, assessors’ offices, and county/state tax administration agencies enforcing property taxes.
  • Prosecutors and law enforcement handling tax fraud cases.
  • Stakeholders in the real property tax system who rely on RPTL Title Two, Article Four provisions.

Procedural and timeline aspects

  • Introduced: February 19, 2025.
  • Referral: Investigations and Government Operations (twice listed in the legislative actions, indicating initial committee referral).
  • Status indicates the bill is at an early stage and has not yet been acted upon by the full Legislature.

Legislative context

  • Related bill: S 9395 from a prior session may cover similar themes or provisions.
  • The sponsor is Brian Kavanagh, signaling potential prioritization within the sponsor’s legislative agenda.

Potential impact

  • If enacted, enforcement against fraud within the real property tax system could broaden, potentially increasing penalties or enforcement options for certain RPTL-based fraudulent acts.
  • Local governments and tax agencies may need to adjust training, compliance protocols, and prosecutorial guidelines to reflect the expanded scope.

Next steps

  • Monitor for committee hearings or amendments in the Investigations and Government Operations committee.
  • Review the full bill text to understand specific act definitions, penalties, and implementation timelines.

Compiled from official sources — confirm details with the bill’s official record.

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