Standards for electronic real property tax administration

Electronic filing of applications for exemptions

Electronic filing of complaints for administrative review of assessments

Electronic filing of applications for exemptions 

Under section 104 of the Real Property Tax Law, an assessing unit that wishes to authorize the electronic filing of applications for real property tax exemptions must comply with the standards listed below. The assessing unit must authorize the e-filing of exemption applications by local law, ordinance, or resolution, and must publish instructions for e-filing applications by a method reasonably calculated to reach prospective applicants. The municipal attorneys should be consulted when establishing a method or methods for e-filing.

Pursuant to the department’s authority under RPTL § 104(1)(a), the following standards are hereby established for the electronic filing of exemption applications:

1.  Assessing units may opt to allow the electronic filing of exemption applications by local law, ordinance, or resolution, as authorized by RPTL § 104(3)(b).
2. Assessing units that opt to allow the electronic filing of exemption applications must publish instructions for filing such an application by a method reasonably calculated to reach applicants who wish to e-file. 
3. Assessing units that opt to allow the electronic filing of exemption applications may accept electronically filed applications directly via email or other electronic method established by the assessing unit, or indirectly via a vendor or contractor hired by the assessing unit for such purpose. However, assessing units must establish a secure method for the electronic filing of applications that contain confidential or sensitive data such as social security numbers and income information, and must take reasonable steps to inform applicants that applications containing confidential or sensitive data should not be directly filed via email due to security concerns. Assessors, municipal officers, and municipal employees shall be responsible for maintaining the confidentiality of tax returns and other confidential or sensitive information as provided under RPTL §§ 425, 459-c, 467 or any other applicable law.
4.  Questions contained on an e-filed application, or used to generate an e-filed application, must be substantially similar to the questions contained on the corresponding application form prescribed by the Commissioner. Instructions for e-filing exemption applications must be substantially similar to the corresponding instructions issued by the Commissioner. 
5. A separate application must be e-filed for each individual parcel unless the assessor, in his or her discretion, agrees in writing that a single application will be accepted for certain contiguous parcels identified in writing by the assessor.
6. By choosing to e-file, applicants consent to receive correspondence related to their application, via email or other electronic method established by the assessing unit. Applicants who e-file an exemption application will not be required to e-file a complaint associated with the denial of such application.
7. E-filed exemption applications that are sent to the designated email address or submitted via the designated website shall be considered received by the assessor at the time the transaction is completed and sent by the applicant. Applicants are strongly encouraged to e-file applications and supporting documents in advance of the filing deadline. User problems such as problems with a user's telephone lines, internet service provider, hardware, or software, problems in understanding or following the e-filing instructions, or rejection of a document because it contains a virus will not excuse an untimely filing. An applicant who cannot e-file a document because of any of these user problems must file conventionally and timely.

(Published 05/04/2022)

Electronic filing of complaints for administrative review of assessments

Under section 104 of the Real Property Tax Law, an assessing unit that wishes to authorize the electronic filing of complaints for the administrative review of real property assessments must comply with the standards listed below. The assessing unit must authorize the e-filing of complaints by local law, ordinance, or resolution, and must publish instructions for e-filing complaints by a method reasonably calculated to reach complainants. The municipal attorneys should be consulted when establishing a method or methods for e-filing.

Pursuant to the department’s authority under RPTL § 104(1)(b), the following standards are hereby established for the electronic filing of complaints for administrative review of assessments:

1. Assessing units may opt to allow the electronic filing of complaints by local law,  ordinance, or resolution, as authorized by RPTL § 104(3)(b).
2. Assessing units that opt to allow the electronic filing of complaints must publish  instructions for filing such a complaint by a method reasonably calculated to reach  complainants who wish to e-file.
3. Assessing units that opt to allow the electronic filing of complaints may accept  electronically filed complaints directly via email or other electronic method established  by the assessing unit, or indirectly via a vendor or contractor hired by the assessing unit  for such purpose.
4. Any person aggrieved by an assessment (e.g., an owner, purchaser or tenant who is  required to pay the taxes pursuant to a lease or written agreement) may electronically file  a complaint (RP-524) if their property is located within an assessing unit that has opted to  accept e-filing. Property owners may e-file a complaint themselves or an authorized  representative or attorney may e-file a complaint on behalf of the property owner. If a  complaint is being e-filed by a representative or attorney, it must include a fully  completed power of attorney or designation of representative or the e-filed complaint  may be rejected.
5. Questions contained on an e-filed complaint, or used to generate an e-filed complaint,  must be substantially similar to the questions contained on the RP-524. Instructions for  e-filing complaints must be substantially similar to the instructions for the RP-524.
6. A separate complaint must be e-filed for each individual parcel unless the assessor, in  his or her discretion, agrees in writing that a single complaint will be accepted for certain contiguous parcels identified in writing by the assessor.
7. By choosing to e-file, complainants consent to receive correspondence related to their  complaint, as well as the determination of the BAR, via email or other electronic method  established by the assessing unit.
8. Complainants are strongly encouraged to e-file documents in advance of the filing  deadline. User problems such as problems with a user's telephone lines, internet service  provider, hardware, or software, problems in understanding or following the e-filing  instructions, or rejection of a document because it contains a virus will not excuse an  untimely filing. A complainant who cannot e-file a document because of any of these  user problems must file conventionally and timely. An assessing unit’s inability to  receive a document via its e-filing system due to a technical failure will not excuse an  untimely filing unless the assessing unit acknowledges the technical failure in writing and  agrees in writing to an extension of time.

(Published 01/28/2021)