NY Real Prop Tax L § 104 (2021)
2021 New York Laws RPT - Real Property Tax Article 1 - Short Title; Definitions 104 - Electronic Real Property Tax Administration.

§ 104. Electronic real property tax administration. 1. Notwithstanding any  provision  of  law  to  the  contrary,  the  commissioner is hereby authorized to establish  standards  for  electronic  real  property  tax administration  (E-RPT).  Such  standards  shall set forth the terms and conditions under which the various tasks associated with  real  property tax  administration  may be executed electronically, dispensing with the need for paper documents. Such tasks shall include any  or  all  of  the following:  (a) The filing of exemption applications;  (b) The filing of petitions for administrative review of assessments;  (c) The filing of petitions for judicial review of assessments;  (d)  The  filing  of  applications  for  administrative corrections of errors;  (e) The issuance of statements of taxes;  (f) The payment of taxes, subject to the provisions of  sections  five and five-b of the general municipal law;  (g) The provision of receipts for the payment of taxes;  (h)  The  issuance  of  taxpayer  notices  required  by law, including sections five hundred eight, five hundred ten, five hundred ten-a,  five hundred  eleven,  five  hundred twenty-five and five hundred fifty-one-a through five hundred fifty-six-b of this chapter; and  (i) The furnishing of notices  and  certificates  under  this  chapter relating  to  state  equalization  rates, residential assessment ratios, special franchise assessments, railroad ceilings, taxable  state  lands, advisory  appraisals,  and  the  certification  of  assessors and county directors or real property tax services, subject to  the  provisions  of subdivision five of this section.   2.  Such  standards  shall  be developed after consultation with local government officials, the office of court administration in the case  of standards  relating to petitions for judicial review of assessments, and the office of the state comptroller in the case of standards relating to payments or taxes and the issuance of receipts therefor.   3. (a) Taxpayers shall not be required to accept  notices,  statements of  taxes,  receipts  for  the  payment  of  taxes,  or  other documents electronically unless they have so elected. Taxpayers who  have  not  so elected  shall  be  sent  such  communications  in  the manner otherwise provided by law.  (b) The governing board of any municipal  corporation  may,  by  local law,  ordinance  or  resolution,  determine  that  it  is  in the public interest for such  municipal  corporation  to  provide  electronic  real property  tax administration. Upon adoption of such local law, ordinance or resolution, such municipal corporation shall  comply  with  standards set forth by the commissioner.  (c)  The  standards  prescribed  by  the commissioner pursuant to this section relating to communications with taxpayers shall provide for  the collection  of  electronic contact information, such as e-mail addresses and/or social network usernames, from  taxpayers  who  have  elected  to receive  electronic  communications in accordance with the provisions of this section. Such information shall be exempt from public disclosure in accordance with section eighty-nine of the public officers law.   4. When a document has been transmitted electronically  in  accordance with  the  provisions  of  this section and the standards adopted by the commissioner hereunder, it shall be deemed  to  satisfy  the  applicable legal  requirements  to the same extent as if it had been mailed via the United States postal service.   5. (a) On and after January first, two thousand twenty,  whenever  the commissioner  is obliged by law to mail a notice of the determination of a  tentative  state  equalization  rate,  tentative  special   franchise  assessment,    tentative   assessment   ceiling   or   other   tentative determination of the commissioner  that  is  subject  to  administrative review,  the  commissioner  shall  be authorized to furnish the required notice  by  e-mail,  or  by  causing it to be posted on the department's website, or both, at his or her discretion. When providing notice  of  a tentative  determination  by causing it to be posted on the department's website, the commissioner also shall e-mail the parties required by  law to  receive  such  notice,  to  inform them that the notice of tentative determination has been posted on the website. Such notice  of  tentative determination  shall not be deemed complete unless such emails have been sent.  Notwithstanding  any  provision  of  law  to  the  contrary,  the commissioner  shall  not  be  required to furnish such notices by postal mail, except as provided by paragraphs (d) and (e) of this subdivision.  (b) When providing notice of a tentative determination  by  e-mail  or posting  pursuant to this subdivision, the commissioner shall specify an e-mail  address   to   which   complaints   regarding   such   tentative determination  may be sent. A complaint that is sent to the commissioner by e-mail to the specified e-mail address by the date prescribed by  law for  the  mailing  of  such complaints shall be deemed valid to the same extent as if it had been sent by postal mail.  (c) When a final determination is made in such a matter, notice of the final determination  and  any  certificate  relating  thereto  shall  be furnished   by   e-mail  or  by  a  website  posting,  or  both  at  the commissioner's discretion, and need not  be  provided  by  postal  mail, except  as  provided by paragraphs (d) and (e) of this subdivision. When providing notice of  a  final  determination  by  website  posting,  the commissioner  also  shall  e-mail the parties required by law to receive such notice, to inform them that the notice of final  determination  has been posted on the website. Such notice of final determination shall not be deemed complete unless such emails have been sent.  (d)  If an assessor has advised the commissioner in writing that he or she prefers to receive the notices  described  in  this  subdivision  by postal mail, the commissioner shall thereafter send such notices to that assessor by postal mail, and need not send such notices to that assessor by  e-mail.  The  commissioner shall prescribe a form that assessors may use to advise the commissioner of their preference for postal mail.  (e) If the commissioner learns that  an  e-mail  address  to  which  a notice  has been sent pursuant to this subdivision is not valid, and the commissioner cannot find a valid e-mail  address  for  that  party,  the commissioner shall resend the notice to the party by postal mail. If the commissioner  does  not have a valid e-mail address for the party at the time the notice is initially required to be sent, the commissioner shall send the notice to that party by postal mail.  (f) On or  before  November  thirtieth,  two  thousand  nineteen,  the commissioner  shall  send a notice by postal mail to assessors, to chief executive  officers  of  assessing  units,  and  to  owners  of  special franchise   property  and  railroad  property,  informing  them  of  the provisions of this section. The notice to be  sent  to  assessors  shall include  a copy of the form prescribed pursuant to paragraph (d) of this subdivision.  (g) As used in this subdivision, the term  "postal  mail"  shall  mean mail  that is physically delivered to the addressee by the United States postal service.