---
type: "Bill"
title: "Relates to deferring certain taxes during the COVID-19 declared state disaster emergency and permitting installment payments thereafter"
description: "Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2019-2020"
identifier: "S 8138"
citation: "New York S 8138 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["MARTINEZ"]
version_count: 3
action_count: 16
vote_count: 4
first_action: "2020-03-28"
last_action: "2021-01-30"
source: "openstates"
source_identifier: "ocd-bill/76b5a875-5f8c-4087-b122-d2ff101c7f31"
source_url: "http://www.nysenate.gov/legislation/bills/2019/S8138"
source_hash: "91d8a05f02a87ddb6e5df101087f42d20597c4da86b926b04afa0181f67fbd9a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 8138 (2019-2020) — Relates to deferring certain taxes during the COVID-19 declared state disaster emergency and permitting installment payments thereafter

Relates to deferring certain property taxes during a declared state disaster emergency and providing for installment payments thereafter to be determined by the local legislative body.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S8138** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S8138&term=2019&Text=Y)
2. **S8138A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2019/S8138A)
3. **S8138B** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2019/S8138B)

## Votes

- Rules Vote - Version: B — **19–0** (pass) · upper
- Assembly Vote — **128–15** (pass) · lower
- Floor Vote - Version: B — **62–0** (pass) · upper
- Local Government Vote - Version: B — **7–0** (pass) · upper

## Sponsors

- MARTINEZ — primary (person)
- ADDABBO — cosponsor (person)
- CARLUCCI — cosponsor (person)
- COMRIE — cosponsor (person)
- HOYLMAN — cosponsor (person)
- KAPLAN — cosponsor (person)
- KAVANAGH — cosponsor (person)
- KENNEDY — cosponsor (person)
- KRUEGER — cosponsor (person)
- LIU — cosponsor (person)
- METZGER — cosponsor (person)
- MONTGOMERY — cosponsor (person)
- SEPULVEDA — cosponsor (person)
- SKOUFIS — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-03-28** REFERRED TO LOCAL GOVERNMENT `referral-committee`
- **2020-05-21** AMEND (T) AND RECOMMIT TO LOCAL GOVERNMENT `referral-committee, amendment-passage`
- **2020-05-21** PRINT NUMBER 8138A `amendment-passage`
- **2020-05-24** AMEND (T) AND RECOMMIT TO LOCAL GOVERNMENT `referral-committee, amendment-passage`
- **2020-05-24** PRINT NUMBER 8138B `amendment-passage`
- **2020-05-26** REPORTED AND COMMITTED TO RULES `referral-committee`
- **2020-05-27** ORDERED TO THIRD READING CAL.645
- **2020-05-27** PASSED SENATE `passage`
- **2020-05-27** DELIVERED TO ASSEMBLY
- **2020-05-27** REFERRED TO WAYS AND MEANS `referral-committee`
- **2020-05-28** SUBSTITUTED FOR A10252A
- **2020-05-28** ORDERED TO THIRD READING RULES CAL.29
- **2020-05-28** PASSED ASSEMBLY `passage`
- **2020-05-28** RETURNED TO SENATE
- **2020-12-30** DELIVERED TO GOVERNOR `executive-receipt`
- **2021-01-30** SIGNED CHAP.389 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/76b5a875-5f8c-4087-b122-d2ff101c7f31`. Confidence: reported (aggregated from official New York legislature records).