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Proposed Rules: Closed to Comments

Agency:
Comment By: 
Tuesday, October 17, 2017
Proposed Rules Content: 

Statement of Basis and Purpose of Proposed Rules

The purpose of this rule amendment is to require that real property transfer tax returns be filed electronically, as well as in paper form, for transfers of real property located in Staten Island, pursuant to Section 11-2105 of the Administrative Code of the City of New York.  This amended rule represents an extension of our current electronic filing requirement policy for other counties within the City of New York to include returns relating to transfers of real property located Richmond County. 

Matter underlined is new. 

Matter in [brackets] is to be deleted. 

“Will” 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.

Section 1.  Subdivision (c) of section 23-09 of Chapter 23 of Title 19 of the Rules of the City of New York is amended to read as follows:

(c) The Register shall accept a return offered for filing provided the paper return is signed under oath by the grantor or his agent or by the grantee or his agent, unless it appears that the return is insufficient on its face, as where the return shows that the amount of the consideration paid or required to be paid without deductions is less than the amount of mortgages or other liens or encumbrances. If either the grantor or grantee has failed to sign the paper return, it shall be accepted as a return, but the party who has failed to sign the paper return or to file and sign a separate paper return shall be subject to the penalties applicable to a person who has failed to file a return and the period of limitations for assessment of tax or of additional tax shall not apply to such party. The Register is also authorized to reject a return that states that there was no consideration for the deed unless there is attached to such return a statement setting forth the grounds upon which it is claimed that there was no consideration. The acceptance by the Register of a return for filing shall in no way indicate the propriety or correctness of the return. The issuance of a confirmation by the Commissioner of Finance upon receipt of an electronic return shall in no way indicate the propriety or correctness of the electronic return and is not evidence of a completed return nor evidence that the paper return has been completed, filed or received by the Department of Finance. If a return or affidavit required by the law is not filed or if a return or affidavit when filed is incorrect or insufficient on its face the Commissioner of Finance shall take the necessary steps to enforce the filing of such a return or affidavit or of a corrected return or affidavit. The Commissioner of Finance may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice.

Subject: 

.Required Electronic Filing of Staten Island RPTT Returns

Location: 
NYC Department of Finance, Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201
Contact: 

Sign up before the hearing by calling Joan Best at (718) 488-2007, or submit comments through the NYC rules website: http://rules.cityofnewyork.us. or email comments to steffyj@finance.nyc.gov. or mail comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: John R. Steffy. Also you can fax comments to NYC Department of Finance, Attn: John R. Steffy, at (718) 488-2471.

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

Statement of Basis and Purpose of Proposed Rules

·         Eliminate the requirement to notarize Power of Attorney forms,

·         Require that Power of Attorney forms must be affirmatively revoked by filing a specific revocation, and

Permit filing of Power of Attorney forms in the office location the Department may designate.

These  amendments will allow the Department of Finance to continue partnering with the New York State Department of Taxation and Finance to provide the public with a joint Power of Attorney Form.  Historically the Department of Finance has accepted the joint form issued by the State Tax Department.  However, the joint form has recently been modified by the State Tax Department, and is no longer notarized.  These amendments enable the Department of Finance to accept the new form as modified. These amendments also make it easier for taxpayers to grant Powers of Attorney.

Effective Date: 
Sun, 09/17/2017

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 STATEMENT OF BASIS AND PURPOSE

 The Department of Finance is proposing rules related to Local Law 97 of 2013, Local Law 95 of 2015 and Local Law 97 of 2015.

 The Sensible Tobacco Enforcement Law (“STE Law”) (Local Law 97 of 2013) amended Titles 11 and 17 of the New York City Administrative Code (“Code”).  The law added new tobacco violations to Title 17 of the Code and authorized the Department of Finance (“Department”) to enforce these new and other existing tobacco violations, including the issuance of Summonses (also known as Notices of Violation).  The STE Law also authorized the Commissioner of Finance (“Commissioner”) to establish an adjudicative body or select an administrative tribunal to adjudicate these violations and to promulgate rules relating to such violations under Title 17 of the Code.  Additionally, the STE Law amended Titles 11 and 20 of the Code to authorize the Commissioner and the Commissioner of Consumer Affairs to order the sealing of premises when multiple violations within a prescribed period occur on the premises.

Thereafter, Local Law 97 of 2015 amended Title 10 of the Code by adding a new § 10-203, which prohibits the manufacture, distribution or sale, and the possession with intent to sell, of any synthetic cannabinoid or synthetic phenethylamine (known as “synthetic marijuana” or “K2”).  Among other things, Local Law 97 of 2015 imposed civil penalties for the violation of these prohibitions.  Local Law 95 of 2015 amended this new § 10-203 by authorizing the suspension or revocation a cigarette dealer’s license for violating § 10-203. The civil penalties set forth in the law may be adjudicated in a proceeding before a tribunal established within the Office of Administrative Trials and Hearings (“OATH”) or within an agency designated to conduct such proceedings.  The Department is authorized by this local law to establish rules to carry out its provisions.

Effective Date: 
Sun, 07/23/2017

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 Statement of Basis and Purpose of Rule

The New York City Department of Finance is amending the current rules for the Senior Citizen Rent Increase Exemption (“SCRIE”) and Disability Rent Increase Exemption (“DRIE”) Programs.  This rule amendment references the requirements of both the Americans with Disability Act and the New York City Human Rights Law as they relate to deadline extensions for submissions of SCRIE and DRIE renewal applications or other administrative deadlines related to these programs.  These changes concern the designation of representatives for tenants and the provision of medical documentation when applying for deadline extensions for these programs.

SCRIE and DRIE 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.

Effective Date: 
Wed, 08/02/2017

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 Statement of Basis and Purpose of Rule

 The City of New York conducts an annual tax lien sale for properties which have unpaid property taxes, water bills and other related charges in accordance with section 11-319 of the Administrative Code of the City of New York and section 40-02 of Title 19 of the Rules of the City of New York.  These unpaid charges become tax liens that under certain conditions may be sold by the Department of Finance in a tax lien sale.  The purchaser of tax liens will utilize a lien servicing company to collect these tax liens.  Section 11-322 of the Administrative Code of the City of New York authorizes and section 40-03 of Title 19 of the Rules of the City of New York sets forth the rules relating to installment agreements with the Department of Finance that allow for  installment payments of any delinquent real property taxes or any charges that are made a lien on real property under Chapter 3 of Title 11 of the Administrative Code, excluding any delinquent sewer rents, sewer surcharges and water rents that are collected by the New York City Water Board.  The current rule contains a list of extenuating circumstances which allow the property owner or other eligible person to enter into a new installment agreement after defaulting on a previous installment agreement.

This rule expands the list of extenuating circumstances to include a property owner or other eligible person who is actively enrolled (enrolled and up-to-date with payments) in the New York City Department of Environmental Protection’s water debt assistance program. The effective date of this rule shall be February 1, 2017 so that this additional extenuating circumstance applies to the 2017 tax lien sale.

Effective Date: 
Mon, 06/19/2017

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Wednesday, July 19, 2017
Proposed Rules Content: 

 Statement of Basis and Purpose of Proposed Rules

 ·        Eliminate the requirement to notarize Power of Attorney forms,

·         Require that Power of Attorney forms must be affirmatively revoked by filing a specific revocation, and

·         Permit filing of Power of Attorney forms in the office location the Department may designate.

These  amendments will allow the Department of Finance to continue partnering with the New York State Department of Taxation and Finance to provide the public with a joint Power of Attorney Form.  Historically the Department of Finance has accepted the joint form issued by the State Tax Department.  However, the joint form has recently been modified by the State Tax Department, and is no longer notarized.  These amendments enable the Department of Finance to accept the new form as modified. These amendments also make it easier for taxpayers to grant Powers of Attorney.

Subject: 

.Power of Attorney Forms do not Require Notarization

Location: 
NYC Department of Finance, Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201
Contact: 

Sign up before the hearing by calling Joan Best at (718) 488-2007, or submit comments through the NYC rules website: http://rules.cityofnewyork.us. or email comments to steffyjfinance.nyc.gov. or mail comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: John R. Steffy. Also you can fax comments to NYC Department of Finance, Attn: John R. Steffy, at (718) 488-2471.

Download Copy of Proposed Rule (.pdf): 

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Monday, June 12, 2017
Proposed Rules Content: 

The Department of Finance is considering amending a rule which allows Senior Citizen Rent Increase Exemption (SCRIE) and Disability Rent Increase Exemption (DRIE) program participants to request additional time to meet administrative deadlines under certain circumstances.

Keywords:
Subject: 

SCRIE and DRIE Participants to be able to Request Additional Time

Location: 
NYC Department of Finance, Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201
Contact: 

Sign up before the hearing by calling Joan Best at (718) 488-2007, or submit comments through the NYC rules website: http://rules.cityofnewyork.us. or email comments to laroset@finance.nyc.gov. or mail comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: Timothy LaRose. Also you can fax comments to NYC Department of Finance, Attn: Timothy LaRose, at (718) 488-2491.

Download Copy of Proposed Rule (.pdf): 

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Friday, April 28, 2017
Proposed Rules Content: 

 

STATEMENT OF BASIS AND PURPOSE

 The Department of Finance is proposing rules related to Local Law 97 of 2013, Local Law 95 of 2015 and Local Law 97 of 2015.

 The Sensible Tobacco Enforcement Law (“STE Law”) (Local Law 97 of 2013) amended Titles 11 and 17 of the New York City Administrative Code (the “Code”).  The law added new tobacco violations to Title 17 of the Code and authorized the Department of Finance (the “Department”) to enforce these new and other existing tobacco violations, including the issuance of Summonses (also known as Notices of Violation).  The STE Law also authorized the Commissioner of Finance (the “Commissioner”) to establish an adjudicative body or select an administrative tribunal to adjudicate these violations and to promulgate rules relating to such violations under Title 17 of the Code.  Additionally, the STE Law amended Titles 11 and 20 of the Code to authorize the Commissioner and the Commissioner of Consumer Affairs to order the sealing of premises when multiple violations within a prescribed period occur on the premises.

 Thereafter, Local Law 97 of 2015 amended Title 10 of the Code by adding a new § 10-203, which prohibits the manufacture, distribution or sale, and the possession with intent to sell, of any synthetic cannabinoid or synthetic phenethylamine (known as “synthetic marijuana” or “K2”).  Among other things, Local Law 97 of 2015 imposed civil penalties for the violation of these prohibitions.  Local Law 95 of 2015 amended this new § 10-203 by authorizing the suspension or revocation a cigarette dealer’s license for violating § 10-203. The civil penalties set forth in the law may be adjudicated in a proceeding before a tribunal established within the Office of Administrative Trials and Hearings (“OATH”) or within an agency designated to conduct such proceedings.  The Department is authorized by this local law to establish rules to carry out its provisions.

The Department is proposing the following rules that detail how the penalties will be adjudicated as authorized by the previously mentioned local laws. These rules would:

·         Designate the OATH Hearings Division to adjudicate Summonses for tobacco violations

·         Designate the OATH Hearings Division to adjudicate Summonses for synthetic marijuana (K2) violations

Subject: 

The Department of Finance is considering adding rules regarding the adjudication of Summonses (also known as Notices of Violation (“NOVs”)) that DOF will issue for certain tobacco violations and synthetic marijuana violations

Location: 
NYC Department of Finance, Legal Affairs Division
345 Adams Street, 3rd Fl.
Brooklyn, NY 11201
Contact: 

You may contact Joan Best (by telephone, (718) 488-2007 or TTY (212) 639-9675) or by email (bestj@finance.nyc.gov) to make your accommodation request. You can email written comments to MulliganJ@finance.nyc.gov. You can mail written comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: John Mulligan. You can fax written comments to NYC Department of Finance, Attn: John Mulligan, at (718) 488-2037.

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 STATEMENT OF BASIS AND PURPOSE

The Department’s Car Rental Program is a voluntary program that was established to assist vehicle rental companies manage parking summonses issued to vehicles registered in the program. 

Currently, the Car Rental Program allows a lessor to enroll a vehicle with the Department in order to transfer the liability for the fines and penalties incurred from parking summonses to the lessee.  Collection and enforcement issues may arise, however, when a vehicle owner leases the vehicle after incurring a large amount of parking summons debt.  The lessor should be responsible for payment of this debt.  However, because State law prohibits judgment creditors from interfering with the rights of a lessee, enforcements efforts, like towing or booting a vehicle, for example, are not possible.

The Department is expanding the information that it may require from a lessor of a vehicle when the company that owns the vehicle enrolls or renews their enrollment in the Car Rental Program.  The additional information collected from lessors will assist the Department in collecting unpaid parking summons judgment debt incurred by lessors enrolled in the Car Rental Program.

Specifically, the Department will add:

  •  the lessor’s legal name and address at which it does business;
  •  a statement from the lessor indicating whether and how the lessor will inform the vehicle lessee that the lessee received a Notice of Violation (summons), including whether the lessor plans to collect fines and penalties originating from a Notice of Violation from the lessee; and,
  •  the lessor’s bank and credit information.

The Department’s authority for this rule is found in section 237 of the New York State Vehicle and Traffic Law, section 19-203 of the Administrative Code of the City of New York, and sections 1043 and 1504 of the New York City Charter.

Effective Date: 
Tue, 04/18/2017

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 

 

Statement of Basis and Purpose

When the charges that are the subject of this rule were in effect, the Department of Finance administered the City’s Annual Vault Charge and the Tax on Coin Operated Amusement Devices. 

Section 1 of this rule repeals Chapter 2 of Title 19 of the Rules of the City of New York relating to the Annual Vault Charge. The Annual Vault Charge was imposed by Chapter 27 of Title 11 of the City’s Administrative Code.  This was repealed in 1997 and no vault charge or additional charge under Chapter 27 has been collected since 1998.

Section 2 of this rule repeals Chapter 5 of Title 19 relating to the Tax on Coin-Operated Amusement Devices. This tax was also repealed in 1997.

This rule was identified as part of a comprehensive rules review initiative undertaken by the NYC Mayor’s Office of Operations, working with the City’s rulemaking agencies, the Law Department, and the Office of Management and Budget.  The initiative identified rules that will be repealed or modified to reduce regulatory burdens, increase equity, support small businesses, and simplify and update content to help support public understanding and compliance.   The Department determined that these rules are no longer needed. This rule repeals these chapters.

Matter underlined is new.  Matter in brackets [ ] is to be deleted. 

Effective Date: 
Wed, 04/05/2017

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