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2026 Rule reviews

Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the Department of Taxation and Finance intends to review the following rules during 2026. Part W of Chapter 56 of the Laws of 2010 transferred various responsibilities relating to real property tax administration from the State Board of Real Property Services and the Office of Real Property Services to the Commissioner of Taxation and Finance. As a result, in 2012 the rules for real property tax administration were renumbered and moved by consensus rule from Chapter I of Subtitle F of Title 9 NYCRR to Title 20 NYCRR, which contains the rules of the Commissioner of Taxation and Finance, as a new Chapter XVI, Real Property Tax Administration. Rules under review herein that were adopted prior to the transfer reference Title 9 NYCRR.

The department invites written comments on the continuation or modification of these rules to assist it in the required review. We will consider comments that are received by April 7, 2026. 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 2016

TAF-21-16-00006-A—Production of Daily Inventory Records to the Department of Taxation and Finance

This rule amended section 533.2(e) of Title 20 NYCRR to require that those already required to maintain daily inventory records relating to underground storage facilities provide them to the Department, upon request. Analysis of the need for the rule: The rule required that every person subject to the inventory monitoring for underground storage facilities requirements in New York State Department of Environmental Conservation Regulation 6 NYCRR 613 that must already maintain daily inventory records for each tank (or battery of tanks if they are interconnected) must also provide or make available those records upon request by the New York State Department of Taxation and Finance. This rule furthered the administration of the tax law by providing the department with accurate, detailed information, to ensure that the appropriate amount of tax is remitted in connection with the purchase and sale of petroleum products. The rule imposed no additional burdens on regulated parties in that it merely required them to produce records they were already required to maintain under Department of Environmental Conservation regulations. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 1135(d).

TAF-21-16-00002-A—Computation of Property Percentage of the Apportionment Factor for Personal Income Tax

This rule amended sections 132.15(d) and 262.2(b)(3)(i)(a), (b) and (c) of Title 20 NYCRR to clarify that the property percentage includes rented tangible personal property in the apportionment factor. Analysis of the need for the rule: The purpose of these amendments was to clarify that the property percentage includes tangible personal property rented to the taxpayer, when apportioning and allocating income from a business carried on partly within and partly without New York State. The previous regulations explicitly discussed the computation of the property factor with regard to rented real property, but were silent on the treatment of rented tangible personal property. Because of this omission, there was a potential for some confusion as to the treatment of rented tangible personal property. The purpose of this rule was to avoid such confusion. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 631(c), 697(a), 1332(a); Code of the City of Yonkers, sections 15-108 and 15-118. 

Rules adopted in 2011

TAF-02-11-00011-A   Assistance Program to Encourage Local Governments to Reassess on a Cyclical Basis

This rule added new Subpart 201-3 to Title 9 NYCRR to implement an assistance program to encourage local governments to reassess on a cyclical basis. Analysis of the need for the rule: The rule provided guidelines to implement statutorily authorized assistance to local governments to encourage a cycle of reassessments through voluntary participation in the assistance program. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 201(1), 202(1)(k), 1573(1)(a); L. 2010, ch. 56, parts W and Y. 

Rules adopted in 2006

TAF-43-06-00006-A New York Reportable Transactions

This rule added Part 2500 to Title 20 NYCRR regarding New York reportable transactions. Analysis of the need for the rule: The Department's Procedural Regulations were amended to add a new Part 2500 to provide a definition of a New York reportable transaction and the disclosure requirements for participation in a New York reportable transaction. Under Part 2500, a New York reportable transaction is a transaction that has the potential to be a tax avoidance transaction under articles 9, 9-A, 22, 32, or 33 of the Tax Law. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis but did not include a job impact statement. Legal basis for the rule: Tax Law, sections 25(a)(3), 171, subd. First, 697(a), 1096(a).  

TAF-43-06-00007-A New York Source Income of Nonresidents and Part-Year Residents from Stock Options

This rule amended Parts 132 and 154 of Title 20 NYCRR regarding New York source income of nonresidents and part-year residents from stock options, stock appreciation rights and restricted stock to provide allocation rules. Analysis of the need for the rule: This rule complied with the statutory directive of Tax Law sections 631(g) and 638(c), as amended by Chapter 62 of the Laws of 2006, requiring the Department to propose regulations within 180 days of enactment to provide allocation rules for certain nonresidents and part-year residents who were granted stock options, stock appreciation rights or restricted stock. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis but did not include a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 631(g), 638(c), 697(a); L. 2006, ch. 62, part N, section 3.

RPS-27-06-00006-A Training Requirements for New York City Assessors

This rule added Subpart 188-8 to Title 9 NYCRR concerning training requirements for New York City assessors. Analysis of the need for the rule: This rule implemented the program of training, certification and minimum qualification standards for New York City Assessors that was established by Chapter 139 of the Laws of 2005. The notice of proposed rulemaking included a regulatory flexibility analysis but did not include a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Legal basis for the rule:  Real Property Tax Law article 3, Title 3, and section 202(1)(l). 

RPS-38-06-00001-A Real Property System (RPS) License Fees

This rule amended section 190-3.2 of Title 9 NYCRR regarding license fees for users of the Real Property System (RPS). Analysis of the need for the rule: This rule revised the annual license fees payable by users of RPS with the objective of recovering a portion of the expenses incurred by the Office of Real Property Services in providing technical services to local governments, including software, for the improvement of real property tax administration. The notice of proposed rulemaking included a regulatory flexibility analysis but did not include a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law section 202(1)(l); State Finance Law section 97-kk. 

Rules adopted in 2001

TAF-17-01-00002-A   Tax Rates and Bracket Schedules

This rule amended Part 530 of Title 20 NYCRR in relation to tax rates and bracket schedules contained in the sales and use tax regulations. Analysis of the need for the rule: This rule amended Part 530 to repeal the tax rates and bracket schedules that indicated the amount of sales tax to be collected for various amounts of sale and tax rates, and replaced them with a standard methodology for rounding the amount of sales tax to be collected to the nearest penny. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Tax Law sections 171, subd. First, 1132(b), 1142(1) and (8), 1250 (not subdivided).

TAF-23-01-00043-A Taxpayer Record Retention Formats

This rule amended sections 39.1, 51.2(f), 54.2, 56.1, 61.3, 68.4(e), 75.5(c), 158.3, 158.4, 267.3, 413.4, 417.1, 417.2(e), 418.1, 483.1, 483.5, 533.2, 538.4, 542.1, and added new Part 2402 to Title 20 NYCRR in relation to taxpayer record retention formats. Analysis of the need for the rule: This rule amended the Procedural Regulations to add a new Part 2402 for the purpose of ensuring timely compliance with the record retention and electronic record‑keeping provisions of the state Electronic Signatures and Records Act (State Technology Law, section 301 et seq.) and the federal Electronic Signatures in Global and National Commerce Act (15 USCS, section 7001 et. seq.).  Part 2402 provides for the voluntary use of electronic records by taxpayers and prescribes general standards applicable to the retention of electronic records that ensure that taxpayers who exercise this option are complying with their responsibilities under the Tax Law and other applicable laws that are administered by the Commissioner.  Conforming amendments were also made to sections 39.1, 51.2(f), 54.2, 56.1, 61.3, 68.4(e), 75.5(c), 158.3, 158.4, 267.3, 413.4, 417.1, 417.2(e), 418.1, 483.1, 483.5, 533.2, 538.4, and 542.1 of the regulations. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Tax Law section 171, subds. First and Fourteenth. 

TAF-26-01-00017-A United States and New York State Flags

This rule amended section 528.12(b)(1) and repealed section 528.12(c) of Title 20 NYCRR regarding flags of the United States of America and New York State. Analysis of the need for the rule: This rulemaking updated the definition of the term “flag” to exempt from State and local sales and use taxes flags that are made from materials in addition to cloth and those accessories that are used solely for the display of the flag and are sold with the flag for a single charge. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis, or a job impact statement. Legal basis for the rule: Tax Law sections 171, subd. First, 1142(1) and (8), 1250 (not subdivided).

RPS-08-01-00004-A   Procedures for Market Value Surveys

This rule amended Parts 186 and 191 of Title 9 NYCRR regarding procedures for determining State equalization rates with the goal of providing for more accurate and timely measurements of relative municipal full value for use in calculating the rates. Analysis of the need for the rule: This rule made various revisions to the procedures for determining State equalization rates using market value surveys, with the goal of providing for more accurate and timely measurements of relative municipal full value for use in calculating the rates. The notice of proposed rulemaking included a regulatory flexibility analysis but did not include a rural area flexibility analysis or a job impact statement. Legal basis for the Rule: Real Property Tax Law article 12 and section 202(1)(l).

RPS-43-01-00007-A   Reports by Special Franchise Owners and Review of Complaints

This rule amended Part 197 of Title 9 NYCRR regarding reporting requirements to which special franchise owners were subject to simplify reporting requirements and provide structure to the complaint process. Analysis of the need for the rule: This rule simplified the reporting requirements to which special franchise owners were subject and provided a more specific and consistent structure for the filing of complaints. The notice of proposed rulemaking included a regulatory flexibility analysis but did not include a rural area flexibility analysis or a job impact statement. Legal Basis for the rule: Real Property Tax Law sections 202(1)(l), 600, 604, 612.

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