---
type: "Bill"
title: "Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency"
description: "Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency by allowing past-due property owners to continue to receive STAR credits or STAR exemptions."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2021-2022"
identifier: "A 5374"
citation: "New York A 5374 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["MCMAHON"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2021-02-16"
last_action: "2021-12-10"
source: "openstates"
source_identifier: "ocd-bill/4ae8c4fa-f35d-4cc6-b5e5-936dbc71c324"
source_url: "http://www.nysenate.gov/legislation/bills/2021/A5374"
source_hash: "77049e8e98362aee2088b6931981cda14b3954626f746f5dbfd7e1f8292f7b01"
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 A 5374 (2021-2022) — Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency

Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency by allowing past-due property owners to continue to receive STAR credits or STAR exemptions.

## Version chain

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

1. **A5374** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=A5374&term=2021&Text=Y)

## Votes

- Assembly Vote — **147–0** (pass) · lower
- Floor Vote — **63–0** (pass) · upper

## Sponsors

- MCMAHON — primary (person)

## Timeline

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

- **2021-02-16** REFERRED TO REAL PROPERTY TAXATION `referral-committee`
- **2021-05-19** REPORTED REFERRED TO WAYS AND MEANS `referral-committee`
- **2021-05-19** REPORTED REFERRED TO RULES `referral-committee`
- **2021-05-25** REPORTED
- **2021-05-25** RULES REPORT CAL.115
- **2021-05-25** ORDERED TO THIRD READING RULES CAL.115
- **2021-05-25** PASSED ASSEMBLY `passage`
- **2021-05-25** DELIVERED TO SENATE
- **2021-05-25** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2021-06-03** SUBSTITUTED FOR S5132
- **2021-06-03** 3RD READING CAL.1141
- **2021-06-03** PASSED SENATE `passage`
- **2021-06-03** RETURNED TO ASSEMBLY
- **2021-11-29** DELIVERED TO GOVERNOR `executive-receipt`
- **2021-12-10** SIGNED CHAP.663 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4ae8c4fa-f35d-4cc6-b5e5-936dbc71c324`. Confidence: reported (aggregated from official New York legislature records).