N.Y. Real Property Tax Law § 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.