Property Final / Adopted Rules

Department of Finance


Property Tax BillsBenefitsAssessmentsTax Maps


Property Final / Adopted Rules

Documents on this page are provided in pdf format.

Finance issues rules of general application that interpret the laws that govern City tax administration. When the Department wishes to issue a new rule or amend a previously issued rule, the City Charter requires Finance to offer the proposed rule for public comment.

2025

Adopted Rule Relating to Enforcement of Property Tax Collection

Comments

2024

Adopted Rules Relating to Request for Review Process and Clerical Error Administrative Review Process

Comments

2023

Adopted Amendments to the Rules for the Senior Citizen Rent Increase Exemption (“SCRIE”) and Disability Rent Increase Exemption (“DRIE”) Programs

Property Assessed Clean Energy Rule

Comments

Final PACE Rule Comments

2022

Adopted Rule Amendment of Real Property Tax Abatement for Cooperative or Condominium Dwelling Units

2021

Adopted Rule Amendments for the Senior Citizen Rent Increase Exemption (“SCRIE”) and Disability Rent Increase Exemption (“DRIE”) Programs
Effective date for this rule amendment is June 13, 2021.

Comments

NYC Council Member, Daniel Dromm

The Legal Aid Society, Civil

Lenox Hill Neighborhood House, Alison Yoder Kelley, Esq.

LiveOn NY

Rent Stabilization Association (RSA)

2020

Adopted Rule Amendment to NYC Rules in relation to requiring owners to submit registration statements regarding ground floor and second floor commercial premises
Effective date for this rule amendment is April 30, 2020

Adopted Rule for Hardship Installment Payment Agreement for owners of certain types of real property
Effective date for this rule amendment is April 16, 2020.

2019

Adopted Rules relating to the Partial Tax Abatement for residential real property held in the cooperative or condominium form of ownership.

Adopted amendment to rules concerning the Monetary Penalties for failing to file the Income and Expense Statement.

2018

Adopted Rules for Real Property Tax Abatement of Major Capital Improvements for Certain Class 2 Properties

2017

Adopted Rules Governing Mergers and Apportionments of Real Property Tax Lots

Adopted amended rules requires Real Property Transfer Tax (RPTT) returns be electronically filed for Staten Island properties

Adopted Rules sets forth the criteria for commercial and qualifying properties that are eligible for the Industrial and Commercial Abatement Program (“ICAP”)

Adopted rules relating to the sale of tax liens in order to expand the list of extenuating circumstances

Adopted Rule allows Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption participants to request additional time

2016

Adopted Rules Governing the Administrative Correction of Real Estate Assessment Errors

2015

Adopted Amendment to the Rules which would allow Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Program Participants to file Renewal Applications Past Specified Deadline

2014

Adopted Amendments to the Rules Relating to the Filing of Income and Expense Statements

Adopted Amendments to the Rules for Property Tax Lien Sale Installment Agreements

Adopted Amendments to Penalties for Failure to File Real Property Income and Expense (RPIE) Statements

2013

Adopted Amendments to Rules Relating to Credit and Debit Card Fees

Adopted Rules Relating to the Partial Tax Abatement for Cooperative or Condominium

Adopted Rules Relating to the Rebate for Owners of Certain Real Property Seriously Damaged by Hurricane Sandy

Adopted Rules Relating to Credit and Debit Card Fees

2012

Adopted Rules Relating to the Filing of Income and Expense Statements

2011

Adopted Rules Relating to the Foreclosure of Tax Liens by Action in Rem

Adopted Rules Relating to the Sale of Tax Liens

Adopted Rules Relating to Challenges to the Validity of Real Property Taxes

2010

Adopted Rules Relating to the Office of the City Register

Adopted Rules Relating to the Filing of Income and Expense Statements

2009

Adopted Rules Relating to Refunds of Real Property Taxes

Adopted Rules Relating to Revising Fees charged by the NYC Department of Finance

2008

Adopted Rules Relating to the New York City Real Property Transfer Tax

2007

Adopted Rules Relating to the Industrial and Commercial Incentive Program

Adopted Rules Relating to the Filing of Income and Expense Statements

Adopted Rules Relating to Qualification as a Responsible Bidder

Adopted Rules Relating to the Filing of Real Property Transfer Tax

Archived Property Final / Adopted Rules

Rule-Making Actions