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Proposed Rules: Open to Comments

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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: Open to Comments

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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): 

Proposed Rules: Open to Comments (View Public Comments Received:3)

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Agency:
Comment By: 
Tuesday, May 22, 2018
Proposed 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 proposed rule is being amended to conform to the proposed rule amendments to 34 RCNY § 4-08 that are in the process of being enacted by DOT. The proposed rule amendments to 34 RCNY § 4-08 are being enacted by DOT to make clear that misuse and fraudulent use of agency authorized parking permits is a violation of DOT rules.

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.

Subject: 

Fines for the Misuse and Fraudulent Use of Agency Parking Permits

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: 
Monday, April 2, 2018
Proposed 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 proposed rule is being amended to conform to the proposed rule amendments to 34 RCNY § 4-08 that are in the process of being enacted by DOT. The proposed 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.

New material is underlined.
[Deleted material is in brackets.]

Subject: 

Parking Violations Language to conform to DOT

Location: 
NYC Department of Finance, Legal Affairs Division
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 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): 

Adopted Rules: Closed to Comments

Adopted Rules Content: 

Statement of Basis and Purpose of Rule

Currently, when a criminal defendant pleads guilty or is convicted, the Department of Finance (DOF) returns to the person who originally deposited the bail only 97% of the money deposited for the defendant’s cash bail or a partially secured bail bond.  Two per cent of the bail payment is transferred to New York City’s general fund, and one per cent is deposited as an additional credit to the New York City alternatives to incarceration service plan.   Section 99-m of the General Municipal Law provides that the City is “entitled” to this three percent fee but does not require that the City collect it.  Recent amendments to section 1504 of the New York City Charter authorize DOF to waive this fee after considering: 1) the budgetary impact; 2) the purpose of orders of bail; and 3) the equitable administration of justice.

Effective Date: 
Sat, 02/17/2018

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Thursday, December 21, 2017
Proposed Rules Content: 

Statement of Basis and Purpose of Proposed Rule

Currently, when a criminal defendant pleads guilty or is convicted, the Department of Finance (DOF) returns to the person who originally deposited the bail only 97% of the money deposited for the defendant’s cash bail or a partially secured bail bond.  Two per cent of the bail payment is transferred to New York City’s general fund, and one per cent is deposited as an additional credit to the New York City alternatives to incarceration service plan.   Section 99-m of the General Municipal Law provides that the City is “entitled” to this three percent fee but does not require that the City collect it.  Recent amendments to section 1504 of the New York City Charter authorize DOF to waive this fee after considering: 1) the budgetary impact; 2) the purpose of orders of bail; and 3) the equitable administration of justice.

Subject: 

Waive Deposit Fees for Cash Bail

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 of 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.

Effective Date: 
Sun, 12/17/2017

Adopted Rules: Closed to Comments

Adopted Rules Content: 

Statement of Basis and Purpose of 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.

Effective Date: 
Wed, 12/13/2017

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

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