Bill > S05193

This bill amends two existing laws to expand the definition of tax fraud acts by including sections from the real property tax law. Specifically, the bill modifies Section 1801 of the tax law and Section 11-4002 of the administrative code of New York City to broaden the scope of what constitutes tax fraud. In the tax law amendment, the bill changes "subdivision" to "section" and adds language that includes "any section under title two of article four of the real property tax law" within the definition of related statutes for tax fraud purposes. Similarly, in the administrative code amendment, the bill expands the definition of "designated chapter" to include any section under title two of article four of the real property tax law. These changes effectively allow prosecutors to pursue tax fraud cases that involve certain fraudulent acts related to real property taxes, which were previously not covered under existing tax fraud statutes. The bill is designed to close potential legal loopholes and provide more comprehensive tools for addressing tax fraud in real property transactions.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5193