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Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The purpose of this rule amendment is to allow for a waiver of the current requirement that in order to be eligible for a partial tax abatement of real property taxes for qualifying property held in the cooperative or condominium form of ownership, the qualifying property must be owned by an individual. This requirement will be waived if the apartment or its shares are owned by a LLC, or LP, one or more of the partners or members is a law enforcement officer and he or she demonstrates that there is an imminent and/or ongoing security threat that necessitates ownership by such an entity.

Effective Date: 
Sun, 05/19/2019

Proposed Rules: Open to Comments

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Agency:
Comment By: 
Friday, May 10, 2019
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.

This rule amendment will increase the monetary penalties 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.

Subject: 

Monetary Increase for Failure to File RPIE

Location: 
NYC Department of Finance, Legal Affairs Division
375 Pearl Street, 30th Floor
New York, NY 10038
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, 375 Pearl Street, 30th Floor, Room 30D, New York, NY 10038, 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: Open to Comments

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Agency:
Comment By: 
Thursday, April 25, 2019
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The purpose of this proposed rule amendment is to specifically state that Chapter 27 applies to representation of taxpayers before the Commissioner of Finance for designated business and excise taxes and does not apply to other matters administered by the Department of Finance. The proposed rule also designates the power of attorney form to be utilized to represent principals with respect to such other matters administered by the Commissioner of Finance.

Subject: 

Representations of Taxpayers

Location: 
NYC Department of Finance, Legal Affairs Division
375 Pearl Street, 30th Floor, Room 30D
New York, NY 10038
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, 375 Pearl Street, 30th Floor, Room 30D, New York, NY 10038, 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: 
Tuesday, January 29, 2019
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The purpose of this proposed rule amendment is to allow for a waiver of the current requirement that in order to be eligible for a partial tax abatement of real property taxes for qualifying property held in the cooperative or condominium form of ownership, the qualifying property must be owned by an individual. This requirement will be waived if the apartment or its shares are owned by a LLC, or LP and the applicant demonstrates that there are security concerns that necessitate ownership by such an entity.

Subject: 

Partial tax abatement for residential real property held in the cooperative or condominium form of ownership

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

• Website. You can submit comments to the Department of Finance through the NYC rules website: http://rules.cityofnewyork.us.

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

• Mail. You can mail written comments to NYC Department of Finance, Legal Affairs Division, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201, Attn: Timothy LaRose.

• Fax. You can fax written comments to NYC Department of Finance, Attn: Timothy LaRose, at (718) 488-2491.

Download Copy of Proposed Rule (.pdf): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The Department’s Fleet Program is a voluntary program that assists companies with one or more commercial vehicles in obtaining hearings for outstanding parking violation 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.

Effective Date: 
Sun, 09/02/2018

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Thursday, August 23, 2018
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

Section 5(c) of the General Municipal Law and section 11-105(3) of the Administrative Code of the City of New York authorizes the City to charge and collect a reasonable and uniform fee as a condition of accepting credit and debit cards as means of payment of a fine, civil penalty, tax, fee, rent, rate, charge or other amount owed to the City. These laws require that the fee not exceed the cost incurred by the City in connection with such credit and debit card transactions, including any fee payable by the City to the card issuer.

In 2013 the Department of Finance (DOF) adopted rules establishing a consistent policy for accepting credit card payments and a uniform fee of 2.49% to defray the cost incurred by the City from credit card transactions. DOF is proposing to reduce this uniform fee to 2% which will continue to cover the cost incurred by the City in connection with such credit card transactions.

This reduction in the uniform credit card fee will not apply to credit card payments made to a covered city agency unless such covered city agency determines that charging and collecting a uniform fee of 2% does not negatively affect their operations or services to the public. A “covered” city agency is a mayoral agency described by section 385 of the New York City Charter, and other agencies listed in the current rule. Other non-covered City agencies could, via rulemaking, opt into the rule.

Subject: 

Revised Fee for Using Credit and Debit Cards

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): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE
Section 19-203(b) of the Administrative Code of the City of New York allows the Department to provide for penalties, other than imprisonment, for parking violations. The Department’s rule in 19 RCNY § 39-05 (“Rule 39-05”) codifies all fines pertaining to parking violations in violation of
34 RCNY § 4-08. The Department adjudicates and then collects and processes these fines, remitting the fines to the Commissioner. The Department cannot collect and process a fine without that fine being specified in Rule 39-05.

This rule is being amended to conform to the rule amendments to 34 RCNY § 4-08 that are being enacted by DOT. The rule amendments to 34 RCNY § 4-08 are being enacted by DOT to update parking provisions to reflect current parking signage and terminology.

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: 
Wed, 08/01/2018

Adopted Rules: Closed to Comments

Adopted Rules Content: 

STATEMENT OF BASIS AND PURPOSE
The purpose of this rule is to set forth which rent–regulated class two real properties are eligible for a Major Capital Improvement (“MCI”) tax abatement, as well as how such abatement shall be calculated. An MCI is a rent increase for a building wide improvement for a rent-regulated class
two property which has been approved by the New York State Division of Housing and Community Renewal (“DHCR”). A building is eligible for this tax abatement if it is subject to either the emergency housing rent control law or to the rent and rehabilitation law of the city of New York enacted pursuant to the emergency housing rent control law or to the emergency tenant protection act of 1974.

The MCI tax abatement is intended to partially offset the economic loss imposed upon eligible building owners due to the recent changes in the amortization period for major capital improvements. The amortization schedule for major capital improvements has been increased from 7 to 8 years for eligible buildings with 35 units or less and has been increased from 7 to 9 years for eligible buildings with more than 35 units. The formula used to calculate the value of the MCI tax abatement will provide eligible building owners with a tax abatement equal to 50% of the economic loss due to the changes in the MCI amortization schedule. Property owners must submit an application for a MCI tax abatement no later than five years after the date of the order issued by the New York State Division of Housing and Community Renewal granting an MCI rent increase.

The Department of Finance’s authority for these rules is found in sections 1043 and 1504 of the New York City Charter and paragraph 6 of subdivision c of section 26-511 and subparagraph g of paragraph 1 of subdivision g of section 26-405 of the administrative code of the City of New York. The enabling legislation for MCI tax abatements is set forth in Real Property Tax Law Section 467-i, sections 29, 31-32, 64-a and 65 of chapter 20 of the New York State Laws of 2015. A new chapter 56 is being added to Title 19 of the Rules of the City of New York to set forth the rules for MCI tax abatements.

Effective Date: 
Fri, 08/10/2018

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

Agency:
Comment By: 
Thursday, May 24, 2018
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 in obtaining hearings for outstanding parking violation 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.

To deter misconduct by representatives who appear at PVB hearings, this proposed rule authorizes DOF to suspend brokers, brokerage companies and employees of companies that participate in the Fleet Program from appearing before the PVB for any period up to life, after a finding that the representative violated one or more Department representative conduct rules.  Examples of rule infractions include attempting to coerce or influence Administrative Law Judges (“ALJs”) and submitting fraudulent evidence to ALJs at PVB hearings.

This proposed rule also adds a new definition relating to brokerage companies as this proposed rule extends liability separately to brokerage companies.

Subject: 

Representatives at Parking Violations Bureau (“PVB”) Hearings

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: 
Wednesday, May 16, 2018
Proposed Rules Content: 

STATEMENT OF BASIS AND PURPOSE

The purpose of this proposed rule is to set forth which rent–regulated class two real properties are eligible for a Major Capital Improvement (“MCI”) tax abatement, as well as how such abatement shall be calculated. An MCI is a rent increase for a building wide improvement for a rent-regulated class two property which has been approved by the New York State Division of Housing and Community Renewal (“DHCR”). A building is eligible for this tax abatement if it is subject to either the emergency housing rent control law or to the rent and rehabilitation law of the city of New York enacted pursuant to the emergency housing rent control law or to the emergency tenant protection act of 1974.

The MCI tax abatement is intended to partially offset the economic loss imposed upon eligible building owners due to the recent changes in the amortization period for major capital improvements. The amortization schedule for major capital improvements has been increased from 7 to 8 years for eligible buildings with 35 units or less and has been increased from 7 to 9 years for eligible buildings with more than 35 units. The formula used to calculate the value of the MCI tax abatement will provide eligible building owners with a tax abatement equal to 50% of the economic loss due to the changes in the MCI amortization schedule. Property owners must submit an application for a MCI tax abatement no later than five years after the date of the order issued by the New York State Division of Housing and Community Renewal granting an MCI rent increase.

The Department of Finance’s authority for these rules is found in sections 1043 and 1504 of the New York City Charter and paragraph 6 of subdivision c of section 26-511 and subparagraph g of paragraph 1 of subdivision g of section 26-405 of the administrative code of the City of New York. The enabling legislation for MCI tax abatements is set forth in Real Property Tax Law Section 467-i, sections 29, 31-32, 64-a and 65 of chapter 20 of the New York State Laws of 2015. A new chapter 56 is being added to Title 19 of the Rules of the City of New York to set forth the rules for MCI tax abatements.

Subject: 

Real Property Tax Abatement for Major Capital Improvements (“MCI”) for Rent Regulated Class 2 Properties

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): 

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