Preconsidered Res. No. 294
Resolution to establish that the interest rate be 18% per annum for Fiscal Year 2015 for non-payment of taxes on properties with an assessed value of over $250,000, or over $250,000 per residential unit for cooperative apartments.
By Council Member Ferreras
Whereas, Pursuant to Section 11-224.1 of the Administrative Code of the City of New York, as amended by Local Law No. 66 of 2008, the Banking Commission is required to recommend to the City Council, not later than the 25th of May of each year, the proposed interest rate to be charged for non-payment of taxes on properties with an assessed value of over two hundred fifty thousand dollars ($250,000), or over two hundred fifty thousand dollars ($250,000) per residential unit for cooperative apartments; and
Whereas, The Banking Commission is required to propose a rate of at least six percent (6%) per annum greater than the prevailing interest rate charged for commercial loans extended to prime borrowers by commercial banks operating in the City (the "Prime Rate"); and
Whereas, The Banking Commission notes that as of May 20, 2014, the Prime Rate stands at three and one-quarter percent (3.25%) as published by the Board of Governors of the Federal Reserve System; and
Whereas, It is in the best interest of the City to encourage the prompt payment of taxes on real estate by all large taxpayers; and
Whereas, The Banking Commission recommends to the City Council that the interest rate to be charged for non-payment of taxes on properties where the assessed value on a parcel is over two hundred fifty thousand dollars ($250,000), or over two hundred fifty thousand dollars ($250,000) per residential unit for cooperative apartments, be eighteen percent (18%) per annum for Fiscal Year 2015; now, therefore, be it
Resolved, That the Council of the City of New York establishes that the interest rate be 18% per annum for Fiscal Year 2015 for non-payment of taxes on properties with an assessed value of over 250,000, or over $250,000 per residential unit for cooperative apartments.
RC LS#2023
6/18/14