2023 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.