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Adopted Rules: Closed to Comments

Adopted Rules Content: 

 

The Industrial and Commercial Abatement Program (“ICAP”) provides an abatement of real property taxes for the construction, alteration or improvement of certain industrial or commercial properties in specified areas of New York City for varying time periods.  ICAP provides a tax incentive to owners of commercial and industrial properties to improve these properties or to construct new buildings.

 

The rule:

·        Sets forth the criteria for commercial and qualifying properties that are eligible for ICAP,

·        Provides an application process, including deadline, and,

·        Provides criteria for when an ICAP project may lose its benefits.

 

The enabling legislation for ICAP is set forth in Real Property Tax Law Sections 489-aaaaaa to 489-kkkkkk and the local law is set forth in sections 11-268 to 11-278 of the Administrative Code of the City of New York.  A new chapter 36 is being added to Title 19 of the Rules of the City of New York to set forth the rules for ICAP.

 

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

 

“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: 
Mon, 03/13/2017

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Monday, March 27, 2017
Proposed 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 proposing to expand 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 proposes adding:

 

·        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.

 

 

New material 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.

 

Subject: 

Require additional information when enrolling/renewing in the Parking Violations Bureau Car Rental Program

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 loewenbergerj@finance.nyc.gov. or mail comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: Jeremy Loewenberger. Also you can fax comments to NYC Department of Finance, Attn: Jeremy Loewenberger, at (718) 488-2491.

Download Copy of Proposed Rule (.pdf): 

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Tuesday, March 28, 2017
Proposed Rules Content: 

The March 14, 2017 public hearing concerning rules governing mergers and apportionments of real property tax lots was cancelled due to inclement weather.  The public hearing has been rescheduled and will be take place at 11:00am on March 28, 2017.  The hearing will be held in the Department of Financehearing room at 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201.

Statement of Basis and Purpose of Proposed Rules

 The purpose of these rules is to set forth how real property tax lots may be merged or apportioned pursuant to Section 11-203 of the Administrative Code of the City of New York.  All requests for merger or apportionment must be approved by the New York City Department of Finance.  Approval will not be granted for apportionments unless the New York City Department of Buildings certifies that newly created parcels comply with all applicable zoning laws. These rules codify our current policy, except an application will not be reviewed or approved if the applicant has outstanding judgment debt issued by the Environmental Control Board under certain circumstances. 

 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.  Title 19 of the Rules of the City of New York is amended by adding a new chapter 54 to read as follows:

Subject: 

Rules Governing Mergers and Apportionments of Real Property Tax Lots

Location: 
NYC Department of Finance, Legal 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: 
Thursday, March 9, 2017
Proposed Rules Content: 

 

Statement of Basis and Purpose of Proposed 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. 

The proposed rule will expand 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 proposed rule shall be February 1, 2017 so that this additional extenuating circumstance applies to the 2017 tax lien sale.

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

 “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.

 §1.  Subparagraph (i) of paragraph (4) of subdivision (e) of section 40-03 of Title 19 of the Rules of the City of New York is amended to read as follows:

 (4) "Extenuating circumstances" for purposes of paragraph (3) of this subdivision:

 (i) "Extenuating circumstances" shall mean (1) the death of the signatory to the agreement, of any person named on the deed for the property or of a contributing household member, (2) a loss of income to the signatory, to any person named on the deed for the property or to a contributing household member due to his or her involuntary absence from the property for any consecutive period of six months or more for treatment of an illness, for military service, or pursuant to a court order, that results in a default of the agreement or inability to cure the default prior to the date of sale of the tax lien or tax liens, [or] (3) a loss of income to the signatory to the agreement, to any person named on the deed for the property or to a contributing household member due to his or her unemployment for any consecutive period of six months or more that results in a default of the agreement or inability to cure the default prior to the date of sale of the tax lien or tax liens or (4) active enrollment in, that is, enrolled and up-to-date with payments, as well as compliance with, the requirements of the New York City Department of Environmental Protection’s water debt assistance program as authorized by the New York City Water Board and Wastewater Rate Schedule which is set forth in Part VIII, section 4 of Appendix A of Title 15, Chapter 42 of the Rules of the City of New York.

§2.  This rule shall be effective as of February 1, 2017.

Subject: 

.

Location: 
NYC Department of Finance
345 Adams Street, 3rd Fl.
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: 
Thursday, March 2, 2017
Proposed Rules Content: 

Statement of Basis and Purpose of Proposed Rule

 

When the charges 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 proposed rule would repeal 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 imposed since 1998.

 

Section 2 of this proposed rule would repeal 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 were no longer needed. This proposed rule would repeal these chapters.

Subject: 

Repeal Vault and Coin Operated Rules

Location: 
NYC Dept. of Finance, Legal Division, 3rd Floor, Meeting Rm.
345 Adam Street
Brooklyn, NY 11201
Contact: 

To speak at hearing call Joan Best at 718 488-2007

For further info fax Tim LaRose at 718 488-2491 or e-mail him at laroset@finance.nyc.gov

Download Copy of Proposed Rule (.pdf): 

Proposed Rules: Closed to Comments (View Public Comments Received:1)

Agency:
Comment By: 
Wednesday, October 26, 2016
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

The Industrial and Commercial Abatement Program (“ICAP”) provides an abatement of real property taxes for the construction, alteration or improvement of certain industrial or commercial properties in specified areas of New York City for varying time periods.  ICAP provides a tax incentive to owners of commercial and industrial properties to improve these properties or to construct new buildings.

 

The proposed rule:

·       Sets forth the criteria for commercial and qualifying properties that are eligible for ICAP,

·       Provides an application process, including deadline, and,

·       Provides criteria for when an ICAP project may lose its benefits.

 

Subject: 

Industrial and Commercial Abatement Program (ICAP) Changes

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

Timothy LaRose, at laroset@finance.nyc.gov or Fax: 718 488-2491.

This notice supersedes the one published on August 29, 2016 and the public hearing has been rescheduled.

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

 

Section 11-206 of the Administrative Code of the City of New York gives the Commissioner of the Department of Finance the ability to correct any assessment or tax which is erroneous due to a clerical error or error in description. Historically, the authority granted under section 11-206 has been exercised narrowly, leaving unaddressed many categories of errors that could be corrected under this section.  This rule significantly expands the categories of errors for which the Department of Finance will offer an opportunity to correct. Corrections would apply going forward, but could also apply to errors occurring up to six years prior to the date an application for a correction is submitted.  These rules also specifically outline the types of errors that are correctible under section 11-206.  A correction made according to this section is separate and apart from an appeal to the Tax Commission.

 

The rule sets forth:

·       the types of assessment errors that are considered clerical errors and errors in description and that may be corrected administratively by the New York City Department of Finance, including specific examples, as well as the types of errors that are not subject to administrative correction.

·       the procedures to request administrative review of assessment errors.

 

Effective Date: 
Thu, 06/16/2016

Adopted Rules: Closed to Comments

Adopted Rules Content: 

NOTICE OF RULE MAKING

 

Pursuant to the power vested in me as Commissioner of Finance by New York City Charter Code sections 26-045, 26-509 and 26-605 and sections 1043 and 1504 of the New York City Charter, I hereby promulgate the rule concerning allowing the a respondent at a New York City parking ticket appeal hearing to submit additional or new evidence in the interest of justice and upon consent of the respondent. This rule was published in the proposed form on March 16, 2016. A hearing for public comment was held on April 22, 2016.

S/S___________________________________

Jacques Jiha, Commissioner of Finance

 

 

STATEMENT OF BASIS AND PURPOSE

 

The Department of Finance’s Parking Violation Bureau adjudicates parking summonses issued in New York City. An Administrative Law Judge (ALJ) conducts a hearing and writes a decision and order that includes a finding of fact and conclusion of law after a review of all the evidence presented. If the ALJ finds the respondent guilty, the respondent can appeal the decision to an appeals panel within 30 days. Currently, the appeals panel may only review the case for errors of fact or law or jurisdictional defects in the summons and is bound by the record established at the hearing. No additional evidence may be reviewed except in the very limited circumstance where that evidence was not reasonably available at the time of the hearing.

This new rule allows the respondent to submit on appeal additional or new evidence in the interest of justice and upon consent of the respondent.

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.

 

Amendments to Rules Relating to Parking Violations

 

§1.  Paragraph (2) of subdivision (a) of Section 39-12 of Title 19 of the Rules of the City of New York is amended to read as follows:

            (2) The Appeals Board may review the facts and the law in any matter [,] and, except in the interests of justice and upon consent of the respondent, shall not consider any evidence which was not presented to the administrative law judge. A concurring vote by two members of the Appeals Board panel will be required to make a determination on an appeal.

Effective Date: 
Fri, 06/24/2016

Adopted Rules: Closed to Comments

Adopted Rules Content: 

 

STATEMENT OF BASIS AND PURPOSE

There are times when vehicles are parked near federal facilities in New York City in violation of parking regulations.  Currently, Law Enforcement Security Officers, Criminal Investigators and police officers of the Federal Protective Service do not have the authority to issue parking violations to these vehicles.  These officers, however, are currently designated as state peace officers pursuant to the New York State Criminal Procedure Law and are authorized to execute criminal process in New York State.  This designation makes these officers eligible to receive this authority to issue parking violations.  This rule seeks to enhance public safety in and around federal facilities in New York City by giving these officers the authority to issue parking violations. 

Specifically, the rule amends the definition of “Notice of violation (summons)” contained in section 39-01 of the Rules Relating to Parking Violations by adding Officers of the Federal Protective Service of the United States Department of Homeland Security as authorized issuing agents who may issue notices of violation (summonses) in the City of New York.

Effective Date: 
Mon, 05/09/2016

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Monday, May 2, 2016
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

There are times when vehicles are parked near federal facilities in New York City in violation of parking regulations. Currently, Law Enforcement Security Officers, Criminal Investigators and police officers of the Federal Protective Service do not have the authority to issue parking violations to these vehicles.  These officers, however, are currently designated as state peace officers pursuant to the New York State Criminal Procedure Law and are authorized to execute criminal process in New York State.  This designation makes these officers eligible to receive this authority to issue parking violations.  This proposed rule seeks to enhance public safety in and around federal facilities in New York City by giving these officers the authority to issue parking violations. 

Specifically, the proposed rule amends the definition of “Notice of violation (summons)” contained in section 39-01 of the Rules Relating to Parking Violations by adding Officers of the Federal Protective Service of the United States Department of Homeland Security as authorized issuing agents who may issue notices of violation (summonses) in the City of New York.

Subject: 

Authorization to Issue Parking Summonses by Homeland Security.

Location: 
Department of Finance Hearing Room, 3rd Floor
345 Adams Street
Brooklyn, NY 11201
Contact: 

• Email. You can email written comments to loewenbergerj@finance.nyc.gov.

• Fax. You can fax written comments to NYC Department of Finance, Attn: Jeremy Loewenberger at (718) 403-3650.

Download Copy of Proposed Rule (.pdf): 

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