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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

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

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