On May 7, 2020, the Governor of the State of New York issued Executive Order No. 202.28 (the “Order”) in order to address issues arising out of the COVID-19 pandemic state emergency, which included three significant additions and/or modifications to his prior orders affecting the landlord-tenant relationship. The applicable provisions include (i) a limited extension of the Governor’s prior order staying residential and commercial evictions; (ii) permits all tenants and licensees of residential properties facing financial hardship due to the COVID-19 pandemic to immediately apply any security deposit to rent arrears or future rent (with repayment over twelve (12) months); and (iii) prohibits all landlords from assessing any late fee or charge for unpaid rent due from March 20, 2020 through August 20, 2020.