senate Bill S598

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
returned to senate
died in assembly
Feb 07, 2011 referred to real property taxation
delivered to assembly
passed senate
Feb 01, 2011 advanced to third reading
Jan 31, 2011 2nd report cal.
Jan 25, 2011 1st report cal.17
Jan 05, 2011 referred to local government

Votes

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Co-Sponsors

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S598 - Bill Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง922, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S30

S598 - Bill Texts

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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.

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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.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   598

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00202-01-1

S. 598                              2

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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