Bill S598-2011

Allows local tax collectors to send tax statements by electronic mail to an address provided by a homeowner and to opt out of receiving paper statements

Allows local tax collectors to send tax statements by electronic mail to an address provided by a homeowner and to opt out of receiving paper statements of taxes.

Details

Actions

  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Feb 7, 2011: referred to real property taxation
  • Feb 7, 2011: DELIVERED TO ASSEMBLY
  • Feb 7, 2011: PASSED SENATE
  • Feb 1, 2011: ADVANCED TO THIRD READING
  • Jan 31, 2011: 2ND REPORT CAL.
  • Jan 25, 2011: 1ST REPORT CAL.17
  • Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Jan 25, 2011
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

Memo

BILL NUMBER:S598

TITLE OF BILL: An act to amend the real property tax law, in relation to allowing statements of taxes via electronic mail

PURPOSE: Allows local tax collectors to send tax statements by electronic mall to an address provided by a homeowner and to opt out of receiving paper statements.

SUMMARY OF PROVISIONS: Section 1. Paragraph (a) of subdivision 1 of section 922 of the real property tax law, as amended by section 5 of part B of chapter 389 of the laws of 1997 and subparagraph (iii) as amended by chapter 256 of the laws of 2005, is amended to provide the option of receiving tax statements by electronic mail.

Section 2. Effective date

JUSTIFICATION: Technology allows consumers to receive financial statements, utility bills, and conduct various other transactions from their personal computer. This bill would give consumers the option of receiving their tax statements via electronic mail. This option to taxpayers will not only provide convenience, but also significant paper and solid waste savings.

LEGISLATIVE HISTORY: 2010: Passed Senate (S.30/A.6438) 2009: Advanced to Third Reading (S.30/A.6438) 2008: Passed the Senate (S.7591/A.10845)

FISCAL IMPLICATIONS: Estimated savings to local municipalities

EFFECTIVE DATE: On the ninetieth day after it shall have become law.


Text

STATE OF NEW YORK ________________________________________________________________________ 598 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________
Introduced by Sens. FUSCHILLO, DeFRANCISCO, LARKIN, MAZIARZ, RANZENHOF- ER, VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to allowing statements of taxes via electronic mail THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 1 of section 922 of the real property tax law, as amended by section 5 of part B of chapter 389 of the laws of 1997 and subparagraph (iii) as amended by chapter 256 of the laws of 2005, is amended to read as follows: (a) Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of real property at the tax billing address listed thereon a statement showing the amount of taxes due on the prop- erty. SUCH STATEMENT SHALL BE MAILED: VIA THE UNITED STATES POSTAL SERVICE; VIA AN ELECTRONIC STATEMENT TO AN ELECTRONIC MAIL ADDRESS PROVIDED BY THE OWNER IF SUCH SERVICE IS PROVIDED BY THE COLLECTING OFFICER; OR BOTH IF ELECTRONIC MAIL STATEMENTS ARE AVAILABLE. THE OWNER OF REAL PROPERTY SHALL BE GIVEN THE OPPORTUNITY TO ELECT TO: CONTINUE TO RECEIVE A PAPER STATEMENT; CONTINUE TO RECEIVE A PAPER STATEMENT AND AN ELECTRONIC STATEMENT; OR RECEIVE ONLY AN ELECTRONIC STATEMENT. The statement must contain: (i) the mailing address of the owner; (ii) a description sufficient to effectively apprise the recipient of the identity and location of the parcel for which it is issued; (iii) the taxes due on such parcel and the data used to calculate the amount due, including but not limited to: the full value of the parcel as determined by the assessor; the uniform percentage of value applica- ble to the assessing unit (or, in a special assessing unit, the uniform percentage of value applicable to the class) pursuant to section three
hundred five of this chapter; the total assessed value of the parcel; the assessed value of the exemptions applied to such parcel for each taxing purpose and the full value which each such exemption represents; the taxable assessed value of the parcel for each taxing purpose; and the tax rate for each taxing purpose; (iv) the total amount of taxes levied for each taxing purpose, and the percentage increase or decrease in such amount relative to the preceding levy; (v) the period covered by the taxes; (vi) the time, manner and places fixed for receiving payments of taxes; (vii) the name and address of the collecting officer; (viii) the interest and penalties which shall accrue if payment is not timely made; (ix) a legend stating "if you wish to receive a receipt for payment of this tax bill, place an 'x' in this box { }"; (x) explanations of any abbreviations or technical terms used in the statement of taxes; (xi) if school district taxes are included on the statement, the school district code established by the department of taxation and finance; (xii) an explanation of the assessment review process; (xiii) such other information as may be prescribed by law; [and] (xiv) if, not later than ten days after the filing of the preceding tentative assessment roll, the assessing unit mailed to each owner of taxable real property a notice in a form prescribed by the state board containing the information described by subparagraphs (iii) and (xii) of this paragraph (excluding the taxes due on the parcel and the tax rate for each taxing purpose), the statement of taxes need not include the information prescribed by subparagraph (xii) of this paragraph; AND (XV) IF SUCH SERVICE IS PROVIDED BY A COLLECTION OFFICER, A STATEMENT ON A SEPARATE FORM NOTIFYING A HOMEOWNER THAT HE OR SHE MAY PROVIDE AN ELECTRONIC MAIL ADDRESS TO THE COLLECTING OFFICER, RECEIVE ELECTRONIC STATEMENTS OF TAXES AND OPT OUT OF RECEIVING PAPER STATEMENTS. S 2. This act shall take effect on the ninetieth day after it shall have become a law; provided, however, that effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date is authorized and directed to be made and completed on or before such effective date.

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