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1. The department of finance shall publish on its website a brochure or brochures written in plain English that contains the following information:
(a) A description of the way the department determines market value and assessed value for all class one and class two property in the city of New York, and the way the property tax assessment determined by such values affects a property owner's property tax bill.
(b) A description of the statement of account, notice of property value or similar document that provides a property owner with a description of his or her property, applied exemptions, and the assessed and market values of such property, and an explanation of the content contained therein.
(c) A description of property tax exemptions and abatements administered by the department, and the eligibility requirements and application deadlines of such property tax exemptions and abatements.
(d) A timeline of deadlines in the fiscal year as they relate to property tax assessment and payment of property taxes.
(e) A description of the process specified in sections one hundred sixty-four, one hundred sixty-four a, and one hundred sixty-four b of the New York city charter to dispute assessments determined by the department.
2. The brochure or brochures required by this section shall be published on the department's website as follows:
(a) for class one properties, no later than January fifteenth, two thousand thirteen; and
(b) for class two properties, no later than January fifteenth, two thousand fourteen.
3. Such brochure or brochures shall be updated by the department on a periodic basis.
4. Upon the recording of any document with the city register or the office of the Richmond county clerk transferring an ownership interest in any class one property or in any class two property that is a residential condominium or residential cooperative or a four family residential property, as such classes of property are defined in subdivision one of section eighteen hundred two of the real property tax law, the department shall send by mail, or, for any owner whose email address is known to the department, by email, such brochure to the grantee or grantees of such ownership interest.
(Am. L.L. 2018/026, 12/31/2017, eff. 7/1/2018)
a. No later than November first of each year, the department of finance shall submit to the council, and make available on the department's website, a report on the outstanding debt for base penalties, default penalties, and default judgments issued for notices of violations returnable to the environmental control board and referred to the department for collection during the previous fiscal year, and base penalties, default penalties, and default judgments issued for notices of violations returnable to the environmental control board and referred to the department for collection that remain in full force and effect, pursuant to subparagraph (i) of paragraph one of subdivision d of section 1049-a of the charter. Such report shall include: (1) the total number of judgments referred to the department by the environmental control board, including the number of default judgments; (2) the total dollar amount of judgments referred to the department, disaggregated by base penalty, interest, and default penalty; (3) the average length of time for referral of a judgment from the environmental control board to the department; (4) the total dollar amount collected by the department for judgments; (5) an analysis of the length of time for collection of judgments described in paragraph four; (6) the total number of judgments that require corrective action by a respondent; (7) the enforcement efforts used by the department to collect judgments described in paragraph four; and (8) the total number of judgments that are no longer in full force and effect, pursuant to subparagraph (i) of paragraph one of subdivision d of section 1049-a of the charter, and the total dollar amount of such judgments. The department shall disaggregate the information required by paragraphs one through eight of this subdivision by the agency in which the notice of violation originated, and the fiscal year in which the judgment was entered.
b. For purposes of this section, the following terms shall have the specified meanings:
"Base penalty" means, with respect to any notice of violation returnable to the environmental control board, the penalty that would be imposed upon a timely admission by the respondent or finding of liability after a hearing, pursuant to the environmental control board penalty schedule, without regard to reductions of penalty in cases of mitigation or involving stipulations.
"Default judgment" means a judgment of the environmental control board, pursuant to subparagraph (d) of paragraph one of subdivision d of section 1049-a of the charter, determining a respondent's liability based upon that respondent's failure to plead within the time allowed by the rules of the environmental control board or failure to appear before the environmental control board on a designated hearing date or on a subsequent date following an adjournment.
"Default penalty" means a penalty imposed by the environmental control board, pursuant to section 1049-a of the charter, in the maximum amount prescribed by law for the violation charged.
"Respondent" means a person or entity named as the subject of a notice of violation returnable to, or a judgment issued by, the environmental control board, or such other person or entity who asserts legal responsibility for the liability of the person or entity named in the notice or the judgment.
(L.L. 2015/011, 1/22/2015, eff. 1/22/2015)
a. Ombudspersons.
(1) The commissioner of finance shall designate an employee of the department of finance to serve as the ombudsperson for the senior citizen rent increase exemption program set forth in title twenty-six of this code and designate a different employee of the department of finance to serve as the ombudsperson for the disability rent increase exemption program set forth in title twenty-six of this code. The duties of each such ombudsperson shall include, but need not be limited to:
(i) establishing a system for such ombudspersons to receive complaints with respect to each such rent increase exemption program;
(ii) investigating and responding to complaints received pursuant to subparagraph (i) of this paragraph; and
(iii) making recommendations to the commissioner of finance regarding the administration of each such rent increase exemption program, which may include recommendations for training appropriate department of finance staff members.
(2) The commissioner of finance shall establish a dedicated email address for the senior citizen rent increase exemption program and a dedicated email address for the disability rent increase exemption program, or links to directly contact each such program through the department of finance's website, to receive written inquiries regarding such rent increase exemption programs. A statement that inquiries may be made to the 311 citizen service center or submitted electronically through the website of the department of finance shall be posted on a page of such website that is dedicated to these rent increase exemption programs. Such statement, along with the name and title of the ombudsperson for the relevant rent increase exemption program, and the email address for, or a link to directly contact, such ombudsperson through the department of finance's website shall also be included on any notice issued by the department of finance pertaining to a rent increase exemption program where such notice is related to:
(i) the denial, or the appeal of a denial of, such application;
(ii) the termination of benefits due to the death of a tenant sent to the household or the landlord;
(iii) the revocation of benefits sent to the tenant or the landlord;
(iv) the denial of a tenant's application for benefit takeover; and
(v) any other document deemed appropriate by the department of finance.
(3) No later than October first of each year, the department of finance shall submit a report to the council for the prior fiscal year, indicating:
(i) the number and nature of inquiries received by the department of finance and the 311 citizen service center regarding the rent increase exemption programs;
(ii) the number, nature, and resolution of comments and complaints received by the ombudspersons designated pursuant to paragraph one of subdivision a of this section regarding the rent increase exemption programs; and
(iii) any recommendations made by any such ombudsperson to the commissioner of finance regarding the administration of such rent increase exemption programs.
b. Notice of Eligibility Requirements. The relevant eligibility criteria for the senior citizen rent increase exemption program or the disability rent increase exemption program shall be included on the following documents issued by the department of finance pertaining to such rent increase exemption program:
(1) the application or renewal application for the program;
(2) any notice related to the termination of benefits due to the death of a tenant sent to the household or the landlord;
(3) a tenant renewal reminder notice; and
(4) any other document deemed appropriate by the department of finance.
c. Report on Eligibility. No later than December thirty-first, two thousand eighteen, and every third December thirty-first thereafter, the department of finance shall prepare a report on the population of tenants estimated to be eligible for participation in such rent increase exemption programs. Such report shall be submitted to the council and posted on the website of the department of finance. Such report shall include:
(1) the total number of tenants estimated to be eligible for the rent increase exemption programs, disaggregated by program, enrollment status, borough, and neighborhood;
(2) for tenants enrolled in the senior citizen rent increase exemption program and in the disability rent increase exemption program, the average and median:
(i) number of years receiving the rent increase exemption;
(ii) household size;
(iii) age;
(iv) annual household income;
(v) amount paid in rent by the tenant; and
(vi) amount of the tax abatement credit received by the landlord on behalf of a tenant;
(3) a description of the department of finance's efforts to increase enrollment in each rent increase exemption program; and
(4) a comparison of the data contained in each such report with the data contained in the most recent prior report issued pursuant to this subdivision.
(L.L. 2015/040, 5/6/2015, eff. 8/4/2015)
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