S1529A-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Dec 21, 2011: PRINT NUMBER 1529A
• Dec 21, 2011: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 10, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1529A-2011 Memo

BILL NUMBER:S1529

TITLE OF BILL:
An act
to amend the real property tax law, in relation to real property tax
exemptions for volunteer firefighters and volunteer ambulance workers in
certain counties

PURPOSE:
This bill eliminates the annual renewal requirement of volunteer
firefighters and volunteer ambulance workers.

SUMMARY OF PROVISIONS:

Section one amends subdivision 4 of section 466-c of the Real Property
Tax Law by specifying that once a property tax exemption has been
granted, no renewal application shall be necessary, provided the
property
continues to be the primary residence of the applicant, and continues
to otherwise qualify, and the authority having jurisdiction for the
incorporated volunteer fire company or fire department, or incorporated
voluntary ambulance service continues to certify the applicant as an
enrolled member.

EXISTING LAW:
Currently, once active volunteer firefighters and volunteer ambulance
workers have accrued a minimum of five years of service, they axe
required to file an application with the town tax assessor by March
31st annually in order to be eligible to receive the tax credit in
the following year.

JUSTIFICATION:
Once a volunteer firefighter or volunteer ambulance worker has
qualified for the real property tax exemption provided for under
section 466-c of the RPTL, this bill will ensure they will continue
to receive the tax exemption yearly without the need to file an
annual application.

LEGISLATIVE HISTORY:
2010: S.8475 Rules
2012: S.1836 Local Government/Assembly Real Property Taxation

FISCAL IMPLICATIONS: None.

LOCAL FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:
This bill takes effect immediately.

S1529A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 1529--A
 2011-2012 Regular Sessions
 I N  SENATE
 January 10, 2011
 
 Introduced  by  Sens.  PERKINS, DUANE, HASSELL-THOMPSON, KRUEGER -- read
 twice and ordered printed, and when printed to  be  committed  to  the
 Committee  on  Investigations  and  Government Operations -- committee
 discharged, bill amended, ordered reprinted as amended and recommitted
 to said committee
 

AN ACT to amend the tax law, in relation to creating the office  of  the
 taxpayer advocate
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. The tax law is amended by adding two new sections 3014  and
 3015 to read as follows:

 

S  3014.  OFFICE  OF  THE TAXPAYER ADVOCATE. (A) THERE SHALL BE IN THE
 DEPARTMENT AN OFFICE TO BE KNOWN AS THE "OFFICE OF  THE  TAXPAYER  ADVO
 CATE".  SUCH  OFFICE  SHALL BE UNDER THE SUPERVISION AND DIRECTION OF AN
 OFFICIAL KNOWN AS THE "COMMISSIONER OF THE OFFICE OF THE TAXPAYER  ADVO
 CATE".  THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL BE
 APPOINTED BY THE GOVERNOR AND SHALL REPORT DIRECTLY TO THE COMMISSIONER.
 THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL DEVOTE HIS
 OR HER ENTIRE TIME TO THE DUTIES OF SUCH OFFICE.
 (B) NO PERSON SHALL BE APPOINTED AS THE COMMISSIONER OF THE OFFICE  OF
 THE  TAXPAYER  ADVOCATE  UNLESS AT THE TIME OF SUCH PERSON'S APPOINTMENT
 SUCH PERSON IS A RESIDENT OF THE  STATE  AND  IS  KNOWLEDGEABLE  ON  THE
 SUBJECT  OF TAXATION AND IS SKILLFUL IN MATTERS PERTAINING THERETO. ONCE
 APPOINTED, THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL
 CONTINUE IN OFFICE UNTIL THE GOVERNOR'S  TERM  EXPIRES  AND  UNTIL  SUCH
 GOVERNOR'S  SUCCESSOR  HAS BEEN APPOINTED AND HAS QUALIFIED. THE TERM OF
 OFFICE SHALL BE AT THE PLEASURE OF THE GOVERNOR.
 (C) IN THE EVENT OF  A  VACANCY  CAUSED  BY  THE  DEATH,  RESIGNATION,
 REMOVAL  OR DISABILITY OF THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER
 ADVOCATE, THE VACANCY SHALL BE FILLED BY THE GOVERNOR.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03107-03-1
 
       S. 1529--A                          2
 (D) (1) THE OFFICE OF THE TAXPAYER ADVOCATE SHALL HAVE  THE  FOLLOWING
 FUNCTIONS, POWERS, AND DUTIES:

 (I) TO ASSIST TAXPAYERS IN RESOLVING PROBLEMS WITH THE DEPARTMENT;
 (II)  TO  IDENTIFY  AREAS IN WHICH TAXPAYERS HAVE PROBLEMS IN DEALINGS
 WITH THE DEPARTMENT;
 (III) TO PROPOSE SOLUTIONS, INCLUDING ADMINISTRATIVE CHANGES TO  PRAC
 TICES AND PROCEDURES OF THE DEPARTMENT;
 (IV)  TO RECOMMEND LEGISLATIVE ACTION AS MAY BE APPROPRIATE TO RESOLVE
 PROBLEMS ENCOUNTERED BY TAXPAYERS;
 (V) TO PRESERVE AND PROMOTE THE RIGHTS OF THE TAXPAYER;
 (VI) TO PROMOTE OPEN AND DIRECT COMMUNICATIONS; AND
 (VII) TO APPOINT SUCH OFFICERS AND EMPLOYEES AS IT MAY REQUIRE FOR THE
 PERFORMANCE OF ITS DUTIES.
 (2) THE COMMISSIONER OF THE OFFICE  OF  THE  TAXPAYER  ADVOCATE  SHALL
 PREPARE  AN ANNUAL REPORT AS TO HIS OR HER ACTIVITIES. SUCH REPORT SHALL
 BE SUBMITTED TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE
 SPEAKER OF THE ASSEMBLY, AND THE COMMISSIONER NO LATER THAN THE  THIRTY
 FIRST OF DECEMBER NEXT SUCCEEDING THE EFFECTIVE DATE OF THIS SECTION AND
 EVERY  DECEMBER  THIRTY-FIRST  THEREAFTER. ANY SUCH REPORT SHALL CONTAIN
 FULL AND SUBSTANTIVE ANALYSIS, IN ADDITION TO  STATISTICAL  INFORMATION,
 AND SHALL
 (I)  IDENTIFY  THE  INITIATIVES  THE COMMISSIONER OF THE OFFICE OF THE
 TAXPAYER ADVOCATE HAS TAKEN  ON  IMPROVING  TAXPAYER  SERVICES  AND  THE
 DEPARTMENT'S RESPONSIVENESS;
 (II)  CONTAIN  A SUMMARY OF AT LEAST FIFTEEN OF THE MOST SERIOUS PROB
 LEMS ENCOUNTERED BY TAXPAYERS, INCLUDING A DESCRIPTION OF THE NATURE  OF
 SUCH PROBLEMS;
 (III) CONTAIN AN INVENTORY OF THE ITEMS DESCRIBED IN SUBPARAGRAPHS (I)
 AND  (II)  OF  THIS  PARAGRAPH  FOR  WHICH ACTION HAS BEEN TAKEN AND THE
 RESULT OF SUCH ACTION; AN INVENTORY  FOR  WHICH  ACTION  REMAINS  TO  BE
 COMPLETED;  AND AN INVENTORY FOR WHICH NO ACTION HAS BEEN TAKEN, AND THE
 REASONS FOR THE INACTION;
 (IV) IDENTIFY ANY TAXPAYER ASSISTANCE ORDER WHICH WAS NOT  HONORED  BY
 THE  DEPARTMENT IN A TIMELY MANNER AS SPECIFIED UNDER SUBDIVISION (A) OF
 SECTION THREE THOUSAND FIFTEEN OF THIS ARTICLE;
 (V) CONTAIN RECOMMENDATIONS FOR SUCH  ADMINISTRATIVE  AND  LEGISLATIVE
 ACTION  AS MAY BE APPROPRIATE TO RESOLVE PROBLEMS ENCOUNTERED BY TAXPAY
 ERS; AND
 (VI) INCLUDE SUCH OTHER INFORMATION AS THE COMMISSIONER OF THE  OFFICE
 OF THE TAXPAYER ADVOCATE MAY DEEM ADVISABLE.
 

S 3015. TAXPAYER ASSISTANCE ORDERS. (A) THE COMMISSIONER OF THE OFFICE
 OF  THE  TAXPAYER  ADVOCATE MAY, WITH OR WITHOUT A FORMAL REQUEST FROM A
 TAXPAYER, ISSUE A TAXPAYER ASSISTANCE ORDER THAT SUSPENDS  OR  STAYS  AN
 ACTION  OR PROPOSED ACTION BY THE DEPARTMENT IF, IN THE DETERMINATION OF
 SUCH COMMISSIONER, THE TAXPAYER IS SUFFERING OR IS  ABOUT  TO  SUFFER  A
 SIGNIFICANT  HARDSHIP  AS A RESULT OF THE MANNER IN WHICH THE DEPARTMENT
 ADMINISTERS THE TAX LAWS.  A DETERMINATION BY  SUCH  COMMISSIONER  UNDER
 THIS  SECTION  TO  ISSUE  OR TO NOT ISSUE A TAXPAYER ASSISTANCE ORDER IS
 FINAL AND CANNOT BE APPEALED TO ANY COURT.
 (B) A TAXPAYER ASSISTANCE ORDER MAY REQUIRE THE DEPARTMENT TO  RELEASE
 PROPERTY  OF  THE  TAXPAYER  LEVIED ON, CEASE ANY ACTION OR REFRAIN FROM
 TAKING ANY ACTION TO ENFORCE THE STATE TAX  LAWS  AGAINST  THE  TAXPAYER
 UNTIL THE  ISSUE OR ISSUES GIVING RISE TO THE ORDER HAVE BEEN RESOLVED.
 (C)  THE  RUNNING  OF  THE  APPLICABLE  PERIOD OF LIMITATIONS FOR SUCH
 DEPARTMENT ACTION SHALL BE SUSPENDED FROM THE  DATE  OF  THE  TAXPAYER'S
 
       S. 1529--A                          3
 REQUEST FOR A TAXPAYER ASSISTANCE ORDER OR THE DATE THE ORDER IS ISSUED,
 WHICHEVER IS EARLIER, UNTIL ONE OF THE FOLLOWING SHALL OCCUR:

 (1) THE EXPIRATION DATE OF THE ORDER.
 (2)  IF  AN ORDER IS MODIFIED, THE EXPIRATION DATE OF THE MODIFICATION
 ORDER.
 (3) IF AN ORDER IS RESCINDED, THE DATE OF THE RESCISSION ORDER.
 (D) A TAXPAYER ASSISTANCE ORDER SHALL  NOT  BE  USED  TO  CONTEST  THE
 MERITS OF A TAX LIABILITY OR AS A SUBSTITUTE FOR INFORMAL PROTEST PROCE
 DURES  OR ADMINISTRATIVE OR JUDICIAL PROCEEDINGS FOR THE REVIEW OF A TAX
 ASSESSMENT OR COLLECTION ACTION OR DENIAL OF REFUND.
 

S 2. Subdivisions 1, 3 and 4 of section 170 of the tax  law,  subdivi
 sions 1 and 3 as amended by chapter 282 of the laws of 1986 and subdivi
 sion  4  as  amended  by chapter 283 of the laws of 1986, are amended to
 read as follows:

 1. The existing department of taxation and  finance  and  its  present
 functions  are  continued.  The  head  of the department of taxation and
 finance shall be the commissioner of taxation and finance who shall have
 sole charge of the administration of such department except with  regard
 to  the administration of the division of tax appeals which shall be the
 sole charge of the tax appeals tribunal authorized by article  forty  of
 this  chapter  AND  THE  OFFICE  OF  THE TAXPAYER ADVOCATE AUTHORIZED BY
 SECTIONS THREE THOUSAND FOURTEEN AND  THREE  THOUSAND  FIFTEEN  OF  THIS
 CHAPTER.  The commissioner of taxation and finance shall be appointed by
 the  governor by and with the advice and consent of the senate and shall
 hold office as commissioner of taxation and finance until the end of the
 term of the governor by whom he was appointed and  until  his  successor
 has been appointed and has qualified.
 3.  The  commissioner of taxation and finance may establish such addi
 tional divisions and bureaus as he may deem necessary.  He  may  appoint
 the  heads of such divisions and bureaus and fix their duties and he may
 consolidate, alter or abolish any divisions or bureaus, except that such
 commissioner shall have no such authority or power with  regard  to  the
 division of tax appeals AND THE OFFICE OF THE TAXPAYER ADVOCATE.
 4.  The  commissioner  of  taxation and finance may appoint and remove
 such officers, assistants and other employees as he may  deem  necessary
 for the exercise of the powers and duties of the department, all of whom
 shall  be  in  the classified civil service unless otherwise provided by
 law; and he may prescribe their duties, and fix their compensation with
 in the amounts appropriated therefor. The commissioner of  taxation  and
 finance may transfer officers or employees from their positions to other
 positions  in  the department, or abolish or consolidate such positions.
 He shall have all powers necessary to perform the duties conferred  upon
 him  regarding  the  state  lottery authorized by article thirty-four of
 this chapter. However, the commissioner of taxation  and  finance  shall
 have  no power to appoint or remove any personnel of the division of tax
 appeals OR OF THE OFFICE OF THE TAXPAYER ADVOCATE nor shall such commis
 sioner have any power or authority with  regard  to  the  operation  and
 administration of such division OR OFFICE including any power or author
 ity  over  such  division's  OR  OFFICE'S budget. The commissioner shall
 furnish to the director of the division of the budget the itemized esti
 mates of the financial needs of the division  of  tax  appeals  AND  THE
 OFFICE OF THE TAXPAYER ADVOCATE prepared by the tax appeals tribunal AND
 THE  OFFICE OF THE TAXPAYER ADVOCATE. Such itemized estimates may not be
 revised or altered in any manner by the commissioner.
 

S 3. This act shall take effect immediately; provided,  however,  that
 section  3015  of the tax law, as added by section one of this act shall
 
       S. 1529--A                          4
 not take effect until the later of April first next succeeding the  date
 on  which  it  shall  have become a law, or the latest date on which any
 state appropriations relating to the operations  of  the  department  of
 taxation  and finance for the state fiscal year commencing on such April
 first, becomes law; provided, however, that the commissioner of taxation
 and finance shall take all steps necessary to promulgate rules and regu
 lations necessary to achieve the intent and purposes of this act and  to
 implement  this  act  prior  to  such April first so that such rules and
 regulations shall be effective on the effective  date  of  such  section
 3015  of  the tax law; provided, further, that the commissioner of taxa
 tion and finance shall notify the legislative bill  drafting  commission
 upon  the occurrence of the enactment of the legislation provided for in
 section one of this act in order that the  commission  may  maintain  an
 accurate and timely effective data base of the official text of the laws
 of  the  state of New York in furtherance of effectuating the provisions
 of section 44 of the legislative law and  section  70-b  of  the  public
 officers law.

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