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Department of Finance
Codified Title: 
Title 19: Department of Finance

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Programs are authorized by sections 467-b and 467-c of the New York State Real Property Tax Law and established by chapter 4 (section 26-405), chapter 5 (section 26-509) and chapter 7 (sections 26-601 et seq.) of Title 26 of the Administrative Code of the City of New York.  These programs protect households headed by low-income tenants who are 62 years of age or older or persons with disabilities and who reside in rent regulated dwelling units from rent increases.  For those who qualify, rent is frozen at the time of or prior to application approval, protecting participants from future increases.  Participating landlords receive a property tax credit to cover the increase in rent. 

 

Each tenant that qualifies for one of these programs receives a rent increase exemption order which lasts for a certain amount of time. When this order expires, the tenant must apply for a renewal order. However, due to medical or other problems, tenants are not always able to file their renewal applications within the required time period. This proposed rule will give program participants, upon a showing of good cause or extraordinary medical circumstances, additional time to file their renewal applications. 

Effective Date: 
Wed, 01/06/2016

Proposed Rules: Closed to Comments (View Public Comments Received:5)

Agency:
Comment By: 
Monday, September 21, 2015
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Programs are authorized by sections 467-b and 467-c of the New York State Real Property Tax Law and established by chapter 4 (section 26-405), chapter 5 (section 26-509) and chapter 7 (sections 26-601 et seq.) of Title 26 of the Administrative Code of the City of New York .  These programs protect households headed by low-income tenants who are 62 years of age or older or persons with disabilities and who reside in rent regulated dwelling units from rent increases.  For those who qualify, rent is frozen at the time of or prior to application approval, protecting participants from future increases.  Participating landlords receive a property tax credit to cover the increase in rent. 

 

Each tenant  that qualifies for one of these programs receives a rent increase exemption order which lasts for a certain amount of time. When this order expires, the tenant must apply for a renewal order. However, due to medical or other problems, tenants  are not always able to file their renewal applications within the required time period. This proposed  rule will give program participants, upon a showing of good cause or extraordinary medical circumstances, additional time to  file their renewal applications. 

Keywords:
Subject: 

Proposed Rule for SCRIE-DRIE Application Filing

Location: 
NYC Dept. of Finance, 3rd Floor
345 Adams Street
Brooklyn, NY 11201
Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Department of Finance’s Fleet Program is a voluntary program that assists companies with one or more commercial vehicles obtain hearings for outstanding parking violations summonses.  Similarly, the Department’s Car Rental Program is a voluntary program that assists vehicle rental companies in managing parking summonses.  Under these programs, when companies receive summonses for their vehicles, they may be represented at hearings in the Department’s Commercial Adjudications Unit (CAU) by their employees or by brokers.  This proposed rule revises the Department’s rules concerning the conduct of such brokers and employees while appearing before the Department in any capacity, to ensure proper behavior when responding to summonses.

Effective Date: 
Fri, 09/18/2015

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Tuesday, July 21, 2015
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Department of Finance’s Fleet Program is a voluntary program that assists companies with one or more commercial vehicles obtain hearings for outstanding parking violations summonses.  Similarly, the Department’s Car Rental Program is a voluntary program that assists vehicle rental companies in managing parking summonses.  Under these programs, when companies receive summonses for their vehicles, they may be represented at hearings in the Department’s Commercial Adjudications Unit (CAU) by their employees or by brokers.  This proposed rule revises the Department’s rules concerning the conduct of such brokers and employees while appearing before the Department in any capacity, to ensure proper behavior when responding to summonses.

Subject: 

.PVB Representative/Broker Rules of Conduct at Hearings

Location: 
NYC Dept. of Finance, Legal Division, Room 345
345 Adams Street
Brooklyn, NY 11201
Contact: 

To Speak at Hearing call: Joan Best, 718 488-2007

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The Fleet Program of the New York City Department of Finance (DOF) is a voluntary program that was established to assist companies with one or more commercial vehicles, used exclusively for the delivery of goods or services, in managing their parking summonses by providing them with weekly listings of new summonses issued to any of the company’s vehicles with plates registered in the program.  An enrolled company is currently allowed a period of forty-five days to resolve a summons by either paying the summons at a base fine, or by obtaining a hearing, without incurring penalties. This rule amendment will increase the period of time to resolve a summons to sixty days.  It also clearly sets forth the penalties for failing to pay the fine amounts for summonses the company does not contest in a timely manner.

Effective Date: 
Mon, 03/16/2015

Proposed Rules: Closed to Comments (View Public Comments Received:2)

Agency:
Comment By: 
Tuesday, January 6, 2015
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Fleet Program of the New York City Department of Finance (DOF) is a voluntary program that was established to assist companies with one or more commercial vehicles, used exclusively for the delivery of goods or services, in managing their parking summonses by providing them with weekly listings of new summonses issued to any of the company’s vehicles with plates registered in the program.  An enrolled company is currently allowed a period of forty-five days to resolve a summons by either paying the summons at a base fine, or by obtaining a hearing, without incurring penalties. This rule amendment will increase the period of time to resolve a summons to sixty days.  It also clearly sets forth the penalties for failing to pay the fine amounts for summonses the company does not contest in a timely manner.

 

The Department’s Car Rental Program is a voluntary program that was established to assist vehicle rental companies in managing parking summonses issued to vehicles registered in the program.  This program gives car rental companies the ability to transfer the liability for parking summonses issued to their vehicles to the lessees of these vehicles.  This rule amendment will give DOF the ability to terminate a company’s enrollment in the program when the company fails to: (1) satisfy summonses that enter judgment status where such judgments total in the aggregate, including interest, more than $350 or (2) fails to comply with the procedural requirements of the Car Rental Program.

Subject: 

PVB Fleet and Car Rental Program First Penalty Amendment

Location: 
NYC Dept. of Finance, Legal Affairs, 3rd Floor
345 Adams St.
Brooklyn, NY 11201
Contact: 

Timothy LaRose
laroset@finance.nyc.gov

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

Section 11-208.1 of the Administrative Code of the City of New York requires that owners of income-producing real property in New York City file income and expense statements each year for the property. The Department of Finance uses the information in the statements to assess the value of real property in the City.

 

These proposed rule amendments will reduce the monetary penalties on owners of income-producing property for failure to file income and expense statements set forth in Chapter 33 of Title 19 of the Rules of the City of New York by:

 

    • establishing a set penalty amount based on final actual assessed valuation for the property for the calendar year in which such a statement was required to be filed.
    • eliminating a higher penalty amount for owners who fail to file an income and expense statement by the thirty-first day of December, and
    • eliminating a higher penalty amount for owners who fail to file an income and expense statement for consecutive years.
Effective Date: 
Fri, 10/17/2014

Adopted Rules: Closed to Comments

Adopted Rules Content: 

Statement and Basis and Purpose

 

Section 11-208.1 of the Administrative Code of the City of New York requires that owners of income-producing real property in New York City file income and expense statements each year for the property. The Department of Finance uses the information in the statements to assess the value of real property in the City.

 

Local Law 52 of 2013 amended Administrative Code § 11-208.1.  These proposed amendments will, among other things, conform the rules relating to the filing of income and expense statements set forth in Chapter 33 of Title 19 of the Rules of the City of New York to the Administrative Code by:

        • revising the deadline for filing the annual income and expense statements from September 1 to June 1;
        • providing that if a property owner has not owned the property and is without knowledge of the income and expenses of the property for the entire year for which the income and expense statement is required, then the owner must file a claim of exclusion and will not be required to file an income and expense statement for that year
        • providing penalties for the failure to file a claim of exclusion, where it is required, and the opportunity for property owners to be heard prior to the imposition of such penalties;
        • authorizing the Commissioner of Finance to extend the deadline for filing by up to sixty days for income and expense statements or claims of exclusion for residential class two properties held in the cooperative or condominium form of ownership (the existing rules authorize the Commissioner to provide up to thirty days extension for all properties);
        • providing that monetary penalties imposed for failure to file an income and expense statement, or, where required, a claim of exclusion, will be liens on the affected real property and will accrue interest until they are paid; and
        • providing an “innocent purchaser” waiver mechanism for property owners who took title to real property without knowledge that a monetary penalty would be imposed for the prior owner’s failure to timely file.
Effective Date: 
Thu, 09/04/2014

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Wednesday, September 3, 2014
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

Section 11-208.1 of the Administrative Code of the City of New York requires that owners of income-producing real property in New York City file income and expense statements each year for the property. The Department of Finance uses the information in the statements to assess the value of real property in the City.

 

These proposed rule amendments will reduce the monetary penalties on owners of income-producing property for failure to file income and expense statements set forth in Chapter 33 of Title 19 of the Rules of the City of New York by:

 

  • establishing a set penalty amount based on final actual assessed valuation for the property for the calendar year in which such a statement was required to be filed.
  • eliminating a higher penalty amount for owners who fail to file an income and expense statement by the thirty-first day of December, and
  • eliminating a higher penalty amount for owners who fail to file an income and expense statement for consecutive years.
Subject: 

Proposed Amendment to the Rules for RPIE Non-Filers

Location: 
NYC Dept. of Finance Legal Affairs Division
345 Adams Street 3rd Floor
Brooklyn, NY 110201
Contact: 

Timothy LaRose
NYC Dept. of Finance
Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201
Fax: 718 403-3650

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

Statement of Basis and Purpose

  

Section 11-322(b) of the Administrative Code of the City of New York authorizes owners of real property to enter into agreements with the New York City Department of Finance and the New York City Department of Environmental Protection for the payment in installments of delinquent real property taxes and other property-related charges, including water and sewer charges, that are liens on the property. The law further requires that the proposed sale of tax liens on a property be cancelled when such an installment agreement has been executed for the property.

 

Local Law 147 of 2013 amended section 11-322(b) to allow, in addition to property owners, other eligible persons to enter into installment agreements which would prevent the sale of tax liens on real property. The local law also requires the Department of Finance and Department of Environmental Protection to promulgate, no later than June 1, 2014, rules governing the eligibility of a property owner or other eligible person acting on behalf of the owner to enter into installment agreements.  Specifically, the local law provides that “other eligible person” must include a fiduciary, and directs any rules defining “other eligible person” to include the means by which a beneficiary of real property for which an installment agreement is sought may meet the definition.

 

These amendments to the Rules Relating to the Sale of Tax Liens carry out the requirements of section 11-322(b) as amended by Local Law 147 by:

    • amending references in the rules to property owners who may enter into installment agreements, by adding references to other eligible persons who may enter into such installment agreements
    • adding to the rules a definition of the “other eligible person” who can enter into an installment agreement, which includes (1) a fiduciary (a) administering the property of an estate of a decedent who owned the real property for which an installment agreement is sought, or (b) acting on behalf of a beneficiary of such real property from such estate, and (2) such estate beneficiary; and
    • listing the documentation required to verify the eligibility of fiduciaries and estate beneficiaries to enter into installment agreements.

 The Department of Finance’s authority for these rules is found in New York City Administrative Code §11-322(b) and New York City Charter §§ 1043 and 1504.

 New material is underlined.

 

[Deleted material is in brackets.]

 

“Shall” and “must” denote mandatory requirements and may be used interchangeably in the rules of this department unless otherwise specified or unless the context clearly indicates otherwise.

Effective Date: 
Thu, 07/10/2014

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