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Rule Reviews - Five-year rule review 2017

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2017 Rule Review

            Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the Department of Taxation and Finance intends to review the following rules during 2016, and invites written comments on the continuation or modification of these rules in order to assist the Department in the required review. We will consider comments that are received by March 13, 2017.  Any questions concerning the items listed in this rule review or comments regarding the continuation of the rules being reviewed should be referred to: Office of Counsel, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 200, Albany, New York 12227. Telephone: (518) 530-4153, Email address: tax.regulations@tax.ny.gov.

Agenda Items

 

RULES ADOPTED IN 2012 

  • TAF-50-11-00014-A  Sales Tax Collection Charts.

This rule amended section 530.1 regarding sales tax collection charts. Analysis of the need for the rule: This rule updates regulatory language to more accurately reflect existing statutes and Department practice. Legal basis for the rule: Tax Law, sections 171, subd. First; 1111(d); 1142(1) and (8); and 1250 (not subdivided).

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  • TAF-07-12-00007-A   Continuing Education Training for Assessors and County Directors.

This rule amended sections 188-2.8, 188-2.9, 188-4.8 and 188-4.9 regarding continuing education training for assessors and county directors. Analysis of the need for the rule: This rule reduces the continuing education requirement for assessors and county directors of real property tax service agencies. Legal basis for the rule: Real Property Tax Law sections 202(1)(k), 310(5)(b), 318 and 1530.

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  •  TAF-18-12-00008-A  Real Property Tax Administration.

This rule renumbered Parts 185 through 202 of Title 9 to Parts 8185 through 8202 of Title 20 and amended Parts 8185 through 8202 of Title 20 regarding real property tax administration. Analysis of the need for the rule: This rule moved rules for real property tax administration from Title 9 to Title 20. Legal basis for the rule: Real Property Tax Law, sections 201(1) and 202(1)(k).

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  • TAF-37-12-00004-A  Elimination of the One-Week Stay to Determine Nontaxable Occupancy of Bungalows and Similar Living Units.

This rule amended section 527.9 regarding the elimination of the one-week stay test to determine nontaxable occupancy of bungalows and similar living units. Analysis of the need for the rule: This rule conformed the regulations to current statutory interpretation concerning sales tax on hotel occupancy. Legal basis for the rule: Tax Law, sections 171, subdivision First; 1142(1) and (8); and 1250 (not subdivided).

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RULES ADOPTED IN 2007

  • TAF-52-06-00008-A  Security Training Tax Credit.

This rule adds Subparts 5-4 and 20-7 and section 106.3 to Title 20 NYCRR regarding security training tax credit. Analysis of the need for the rule: This rule provides a credit proration rule where a qualified security officer is not employed for a full year. Legal basis for the rule: Tax Law, sections 26(a); 171, subd. First; 697(a); and 1096(a).

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  • TAF-43-07-00015-A  Repurchase Agreements and Securities Lending Agreements held by Registered Securities Brokers and Dealers.

This rule amended sections 3-3.2, 4-4.3, and 6-2.7, renumbering of section 4-4.7 to section 4-4.8 and addition of new section 4-4.7 regarding Repurchase agreements and securities lending agreements held by registered securities brokers and dealers. Analysis of the need for the rule: This rule provided that repurchase agreements and securities lending agreements held by registered securities brokers or dealers may not be considered investment capital so that the income and expenses from these agreements must be included in the computation of business income for such taxpayers. Legal basis for the rule: Tax Law, sections 171, subd. First; and 1096(a).

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  • TAF-43-07-00003-A  Tobacco Products Wholesale Dealers’ Informational Returns.

This rule amended sections 89.1 and 89.3 regarding increased rate of tobacco products tax imposed by Article 20 of the Tax Law. Analysis of the need for the rule: This rule required licensed wholesale dealers that are not also distributors of tobacco products to file new monthly informational returns with the Department detailing their purchases, sales, and prices of such products. Legal basis for the rule: Tax Law sections 171, subdivision First; 474, subdivision (4); and 475, (not subdivided).

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  • RPS-40-06-00007-A  Annual Reports of Railroad Companies.

This rule amended Subpart 200-2, sections 200-6.1, 200-6.5 and 200-6.6, and repealed Subparts 200-7 and 200-8 of Title 9 NYCRR. Analysis of the need for the rule: This rule revised the schedule for filing annual reports with the State Board of Real Property Services (whose rule-making functions were transferred to the Department by l.2010, c.56, Pt. W). Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 489-q, 489-nn.

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  • RPS-40-06-00008-A  Annual Reports of Special Franchise Owners.

This rule amended sections 202(1)(1) and 604 regarding annual reports of special franchise owners. Analysis of the need for the rule: This rule revised the schedule for filing annual reports with the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W). Legal basis for the rule: Real Property Tax Law, sections 202(1)(1) and 604.

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  • RPS-21-07-00002-A  License Fees.

This rule amended section 202(1)(1) regarding license fees. Analysis of the need for the rule: This rule lowered the annual license fee charged to school districts which subscribe to the Real Property System developed by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W). Legal basis for the rule: State Finance Law, section 97-kk and Real Property Tax Law, section 202(1)(1).

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  • RPS-21-07-00003-A  Training for Assessors and County Directors.

This rule amended sections 202(1)(1), 310(5), 318 and 1532 regarding training for assessors and county directors. Analysis of the need for the rule: This rule revised the basic course of training prescribed for assessors and directors of county real property tax service agencies by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).     Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 310(5), 318 and 1532.

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RULES ADOPTED IN 2002

  • TAF-49-01-00002-A  Empire Zone Wage Tax Credit.

This rule repealed Subparts 5-9, 20-4, 32-2 and section 106.8 and added new Subparts 5-9, 20-4, 32-2 and section 106.8 regarding business corporation franchise tax, franchise tax on banking corporations, franchise taxes on insurance corporations and New York State personal income tax. Analysis of the need for the rule: This rule eliminated obsolete and redundant material and areas of Franchise Tax on Banking Corporations, Franchise Taxes on Insurance Corporations and New York State Personal Income Tax regulations, relating to Empire Zone (EZ) Wage Tax Credit, that parallel provisions in the Business Corporation Franchise Tax regulations.  In addition, the rule contained amendments to reflect existing Department policy with respect to the EZ Wage Tax Credit.  The rule was included in the Department’s 2007 Rule Review published in the State Register on January 3, 2007. Legal basis for the rule: Tax Law, sections 171, subd. First; 697(a); and 1096(a).

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  • TAF-13-02-00008-A  Clothing Alterations.

This rule amended sections 527.4(b), (c) and 527.5(b)(3) regarding clothing alterations. Analysis of the need for the rule: This rule provided that reasonable charges for alterations to all items of clothing are treated as tailoring, a service that is specifically excluded from New York State and local sales and compensating use taxes.  Prior to these amendments, the exclusion from tax depended upon who altered the clothing (e.g., an independent tailor or the clothing retailer) and whether the clothing itself was new, used, taxable, or exempt from tax. The rule also made technical corrections to the subject sections of the regulations. The rule was previously reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007. As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 25, 2007. Legal basis for the rule: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided).

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  • TAF-27-02-00006-A  Tobacco Products Tax.

This rule amended sections 89.1 and 89.3 regarding increased rate of tobacco products tax imposed by Article 20 of the Tax Law. Analysis of the need for the rule: This rule reflected the statutory increase in the rate of tobacco products excise tax that was effective July 2, 2002, and effectuated the floor tax on tobacco products in inventory as of the close of business on July 1, 2002.  This rule was previously reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on October 24, 2007.  (It is noted that a portion of this rule was subsequently amended, deleting an outdated rate of tax for tobacco products [TAF-49-10-00002-A].) Legal basis for the rule: Tax Law sections 171, subd. First; 471-b; 471-c; 472; 473-a; and 475 (not subdivided); and L. 2002 ch. 85.

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  • TAF-37-02-00005-A  Increased Rate of New York City Excise Tax on Cigarettes.

This rule amended Parts 74, 80, and 82 regarding increased rate of New York City excise tax on cigarettes. Analysis of the need for the rule: This rule reflected the statutory increase in the rate of New York City excise tax on cigarettes that was effective on June 30, 2002, ensured that the commissions paid by New York State to licensed cigarette agents were preserved notwithstanding the New York City tax rate increase and more realistically reflected the basic cost of cigarettes in the cigarette marketing standards illustrations.  (It is noted that portions of this rule have been amended to delete obsolete references to the 75 cent cigarette tax stamp and packages of 10 cigarettes to conform to section 1399-gg of the Public Health Law [TAF-48-07-00006-A].  In addition, portions of this rule have been subsequently amended based on Chapter 57, Part RR-1 of the Laws of 2008 [TAF-24-08-00006-A] and Chapter 134 of the Laws of 2010, Part D [TAF-35-10-00003-A], both affecting the New York State rate of tax.)  This rule was previously reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on September 12, 2007. Legal basis for the rule: Tax Law sections 171, subd. First; and 475 (not subdivided); and L. 2002, ch. 93 and New York City Local Law 10, enacted June 30, 2002.

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  • RPS-08-02-00009-A  State Equalization Program.

This rule amended sections 202(1)(1), 1202, 1204, 1206, 1208 and 1210 regarding state equalization program. Analysis of the need for the rule: This rule enhanced the procedures relating to complaints against tentative State equalization rates filed by municipalities. This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 1202, 1204, 1206, 1208 and 1210.

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  • RPS-08-02-00008-A  Payment of Maintenance Aid.

This rule amended sections 202(1) and 1573 regarding payment of maintenance aid. Analysis of the need for the rule: This rule enhanced the procedures relating to complaints against tentative State equalization rates filed by municipalities.  This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 1202, 1204, 1206, 1208 and 1210.

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  • RPS-26-02-00013-A  Tax Maps

This rule amended sections 202(1)(1) and 503(1)(b) regarding tax maps. Analysis of the need for the rule: This rule relaxed submission and approval requirements for converting traditional tax maps into a digital data format.  This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1) and 503(1)(b).

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RULES ADOPTED IN 1997

  • TAF-45-96-00002-A  Group Nonresident Income Tax Returns.

This rule amended Part 151 and sections 161.3(c) and 185.3(k) regarding group New York State nonresident personal income tax returns. Analysis of the need for the rule: This rule expanded the privilege of filing group nonresident income tax returns to more partnerships; clarified the Department’s policy allowing certain limited liability partnerships and limited liability companies to file group returns; and allowed nonresident athletes the election to be included on a group individual nonresident income tax return.  These provisions were again amended in 1998 to further expand the privilege of filing group returns to other groups.  This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002.  As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on November 6, 2002.  The rule was again reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 1997 rule, a Rule Review notice that it would be continued without modification was published in the State Register on May 14, 2008. Legal basis for the rule: Tax Law, sections 171, subd. First; 697(a); 651; 658(a); 658(c).

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  • TAF-02-97-00001-A  CT-4 Filing Rules.

This rule amended section 6-3.1 regarding Form CT-4 filing requirements. Analysis of the need for the rule: This rule eliminated certain restrictions on who may file Form CT-4, General Business Corporation Franchise Tax Return (short form), thereby increasing the number of taxpayers eligible to file the short form. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on July 24, 2002. The rule was again reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 4, 2007. Legal basis for the rule: Tax Law, sections 171, subd. First; 211.1; and 1096(a).

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  • TAF-12-97-00014-A   Farming and Commercial Horse Boarding.

This rule amended section 528.7 regarding exemption from sales and use taxes of farmers’ personal protective equipment and materials used in farm silo foundations. Analysis of the need for the rule: This rule originally provided that personal protective equipment purchased by farmers for use directly and predominantly in farm production and construction materials that become integral component parts of the foundations of farm silos were exempt from sales and compensating use taxes. The rule also made clarifying amendments to section 528.7. The rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review, substantial changes to section 528.7 of the regulations were adopted based on statutory changes in 1999 and 2000, which significantly broadened the subject exemptions from tax.  (See TAF‑10‑04‑00025‑A; filed April 29, 2004; published May19, 2004; effective May 19, 2004.) However, two of  the amendments that were made in 1997 were continued without modification, specifically the cross‑reference  added to section 528.7(c) and the clarifying amendment made to section 528.7(c)(1)(iii). Therefore, only these two amendments from the 1997 rule were subject to review in 2007, and every five years thereafter.  They were previously reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review, a Rule Review notice indicating that these two amendments would be continued without modification was published in the State Register on August 1, 2007. Legal basis for the rule: Tax Law sections 171, subd. First; 1115(a)(6); 1142(1); and 1250 (not subdivided).

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  • TAF-18-97-00008-A  Filing of Sales and Use Tax Returns.   

This rule amended sections 533.3(d) and (g) and 561.13(b) regarding annual sales tax filing threshold and due date of annual sales tax return. Analysis of the need for the rule: This rule allowed vendors with ranges of annual sales and use tax liabilities of $250 to $3,000 to file annual, rather than quarterly, sales and use tax returns. The rule also made technical corrections to sections 533.3 and 561.13 of the Sales and Use Taxes Regulations. The rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on August 21, 2002.  The rule was again reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 1997 rule, amendments to sections 533.3(d) and (g) of the regulations were adopted to delete obsolete information and to better reflect the current policies of the Department concerning the administration of its annual-filing program. (See TAF-40-07-00004-A; filed December 11, 2007; published December 26, 2007; effective December 26, 2007.) However, other amendments that were made in 1997 were continued without modification, specifically those concerning the filing benefits and the filing period codified in the regulations.  (See TAF‑40-07-00004-P, Statement of Reasoned Justification for Modification of the Rule; published October 3, 2007.)  Therefore, the 1997 amendments related to the filing benefits and the filing period remain valid and are again subject to five-year review in 2012 and forward. Legal basis for the rule: Tax Law, sections 171, subd. First; 1136(a), (b), and (c); 1142(1); 1250 (not subdivided); and 1251(c).

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  • TAF-22-97-00001-A  Power of Attorney.

This rule amended Part 2390 and Appendix 6; addition of new Part 2390 and amendment of section 4000.2(b) regarding powers of attorney and representation in the Bureau of Conciliation and Mediation Services. Analysis of the need for the rule: Part 2390 provides practical requirements as to when a power of attorney is required by the Division of Taxation, and as to the form and content of a power of attorney. Section 4000.2(b) was amended to reflect that an agent who is enrolled to practice before the Internal Revenue Service may act as a representative in a conciliation conference proceeding. This rule was previously reviewed as part of the Department’s 2002 and 2007 Rule Reviews.  The 2002 Rule Review was published in the State Register on January 2, 2002. As a result of the 2002 review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on June 19, 2002. The 2007 Rule Review was published in the State Register on January 3, 2007. As a result of the 2007 review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on September 5, 2007. Legal basis for the rule: Tax Law sections 171, subd. First; and 170.3-a(d).

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  • TAF-34-97-00003-A  Service of Process.

This rule added a new Part 2391 to Chapter IX regarding New York State Department of Taxation and Finance Procedural Regulations. Analysis of the need for the rule: This rule added new provisions to provide information to any person commencing an action or proceeding involving the Commissioner or Department (except the Division of Tax Appeals or the Tax Appeals Tribunal) by setting forth the procedure for service of process on the Commissioner or Department.  The rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2002.  As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on June 19, 2002. The rule was reviewed again as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  Following the 2007 review, a Rule Review notice indicating that the rule would again be continued without modification was published in the State Register on April 18, 2007. Legal basis for the rule: Tax Law, section 171, subd. First; Civil Practice Law and Rules, section 307.

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  • TAF-34-97-00004-A  Elimination of Unnecessary Provisions of Art. 1 of the Personal Income Tax Regulations (entitled “General”).

This rule amended sections 171, subd. First; 697(a); 601(e); and 606(b) and (e) regarding elimination of unnecessary provisions of Art. 1 of the Personal Income Tax Regulations (entitled “General”). Analysis of the need for the rule: This rule repealed certain provisions that were unnecessary because the provisions repeated statutory material which did not require additional interpretation by regulation.  Approximately 30 pages of unnecessary regulations were eliminated while retaining and recodifying necessary provisions. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002.  As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on October 16, 2002.  The rule was reviewed again as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007.  Following the 2007 review, a Rule Review notice indicating that the rule would again be continued without modification was published in the State Register on May 2, 2007. Legal basis for the rule: Tax Law, sections 171, subd. First; 697(a); 601(e); and 606(b) and (e).

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  • TAF-38-97-00004-A  Repeal of Parallel Credit Provisions.

This rule amended Subparts 5-7, 5-8 & 5-10; repeal of sections 106.5, 106.7, 106.9, Subparts 20-2 & 32-1; and adding new Sections 106.5, 106.7 & 106.9 and new Subparts 20-2 & 32-1 regarding Business Corporation Franchise Tax, Franchise Tax on Banking Corporations, Franchise Taxes on Insurance Companies and New York State Personal Income Tax. Analysis of the need for the rule: This rule eliminated certain unnecessary corporation tax, bank tax, insurance tax and personal income tax regulations relating to credits, which was considered redundant.  Additionally, there were amendments which updated the rule to reflect legislative changes in the Empire Zone Investment Tax Credit, the Empire Zone Capital Credit, and the Special Mortgage Recording Tax Credit.   This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002.  As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on February 26, 2003.  The rule was included in the Department’s 2007 Rule Review published in the State Register on January 3, 2007. Legal basis for the rule: Tax Law, sections 171, subd. First; 191; 210(20);(a), (b), (c) and (d); 210(12-B)(d); 606(j); 683(c)(9); 697(a); 1096(a); 1456(d); and 1511(h).

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  • TAF-44-97-00001-A  Repeal of the 30 day Rule.

This rule amended sections 6-2.4, 8-1.3, 21-2.2, 21-2.3, and 21-2.5 regarding combined reports. Analysis of the need for the rule: This rule eliminated the requirement that business and banking corporations request permission to file combined reports, or to change the composition of a combined group, within 30 days of the close of the taxable year. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on July 24, 2002. The rule was again reviewed as part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 18, 2007. Legal basis for the rule: Tax Law, sections 171, subd. First; 211.4; and 1096(a).

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  • RPS-48-96-00024-A  Procedures for Conducting Market Value Surveys.

This rule amended sections 202(1)(1), 1200 regarding procedures for conducting market value surveys. Analysis of the need for the rule: This rule provided for increased reliance upon sales and local valuation data in the computation of State equalization rates by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 1200.

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  • RPS-10-97-00020-A  Minimum Qualifications of Appointed Assessors and County Directors.

This rule amended sections 202(1)(1), 312, 1530 regarding minimum qualifications of Appointed Assessors and County Directors. Analysis of the need for the rule: This rule modified the procedures by which Appointed Assessors and County Directors of Real Property Tax Services obtain approval of their qualifications from the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 312, 1530.

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  • RPS-12-97-00004-A  Assessing Special Franchises and Establishing Railroad Ceilings.

This rule amended sections 202(1)(1), 489-q, 489-nn and 606; State Finance Law section 97-jj regarding assessing special franchises and establishing railroad ceilings. Analysis of the need for the rule: This rule revised the procedures relating to the determination of annual charges for special franchise assessments and railroad ceilings established by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 489-q, 489-nn and 606; State Finance Law section 97-jj.

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  • RPS-11-97-00030-A  Training for Assessors.

This rule amended sections 202(1)(1), 318 regarding training for assessors. Analysis of the need for the rule: This rule revised the basic course of training for Assessors, as prescribed by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W), and expanded reimbursement provisions.  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 318.

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  • RPS-39-97-00003-A  State Equalization Program.

This rule amended sections 202(1)(1), 1200 regarding state equalization program. Analysis of the need for the rule: This rule related to the use of local valuation data in the computation of State equalization rates by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W), and generally clarified the framework for the establishment of equalization rates and the review of complaints.  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002. Legal basis for the rule: Real Property Tax Law, sections 202(1)(1), 1200.

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