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Department of Taxation and Finance

2023 Rule reviews

Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the Department of Taxation and Finance intends to review the following rules during 2023.  Part W of Chapter 56 of the Laws of 2010 transferred various responsibilities relating to real property tax administration from the State Board of Real Property Services and the Office of Real Property Services to the Commissioner of Taxation and Finance.  As a result, in 2012 the rules for real property tax administration were renumbered and moved by consensus rule from Chapter I of Subtitle F of Title 9 NYCRR to Title 20 NYCRR, which contains the rules of the Commissioner of Taxation and Finance, as a new Chapter XVI, Real Property Tax Administration.  Rules under review herein that were adopted prior to the transfer reference Title 9 NYCRR.

The department invites written comments on the continuation or modification of these rules to assist it in the required review. We will consider comments that are received by March 6, 2023.  Any questions concerning the items listed in this rule review or comments regarding the continuation of the rules being reviewed should be referred to:  Office of Counsel, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 200, Albany, New York 12227. Telephone: (518) 530-4153, Email address: tax.regulations@tax.ny.gov.

Agenda items

Rules adopted in 2020

TAF-02-20-00001-A—Property Tax Levy Limits for School Districts in Relation to Certain Costs Resulting from Capital Local Expenditures

This rule added new Part 8300 to Title 20 NYCRR, relating to school districts’ property tax levies.  Analysis of the need for the rule:   The rule was necessary, consistent with Education Law section 2023-a, to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services (BOCES).  The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis. Legal basis for the rule:  Education Law, section 2023-a(2)(c); and Tax Law, section 171, subd. First.

Rules adopted in 2013

TAF-37-12-00005-A—Combined Reports

This rule amended Parts 3, 6, and 21 and added Part 33 to Title 20 NYCRR, relating to combined reports.  Analysis of the need for the rule: This rule implemented and provided guidance relating to changes in the combined reporting requirements effected by Chapter 60 of the Laws of 2007.  The rule also reflected technical corrections to the Chapter 60 amendments made by Chapter 57 of the Laws of 2008, relating to the filing of combined reports by Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs).  The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis.  Legal basis for the rule: Tax Law, sections 171, subd. First, 1096(a), 1468 and 1519.

TAF-48-12-00008-A—Tax Return Filings for Licensed Farm Breweries

This rule amended section 60.1 of Title 20 NYCRR regarding tax return filings for licensed farm breweries.  Analysis of the need for the rule: The rule allowed licensed farm breweries to file annual beer tax returns in lieu of monthly returns, reducing the filing burden on such taxpayers, consistent with the treatment of similarly situated micro-brewers and restaurant brewers.  The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Tax Law, sections 171, subd. First, 429(1) and 436 (not subdivided).

TAF-38-13-00008-A—Tax Return Preparers

This rule added Part 2600, repealed section 158.12(1)(iv); and amended section 158.12(1)(v)-(ix) of Title 20 NYCRR to regulate tax return preparers.  Analysis of the need for the rule: This rule was necessary to advance tax administration, elevate the professionalism of the tax return preparation industry and protect NYS taxpayers.  The rule imposed educational and testing requirements and provided minimum standards of conduct for registered tax return preparers.  Under Part 2600, a beginning tax return preparer must initially complete 15 credit hours of annual continuing professional education (“CPE”) and pass a one-time competency exam.  After satisfying this requirement for one year, the preparer must complete only 4 hours of CPE annually.  Experienced tax return preparers are required to complete 4 hours of CPE annually and pass the one-time competency exam.  The rule provided for sanctions for failure to satisfy these educational requirements, or for deviation from the standards of conduct.  The educational and conduct requirements balance the need to protect taxpayers against the need to avoid imposing undue burdens on tax return preparers.  The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis.  Legal basis for the rule: Tax Law. sections 32, 171, subd. First, 697(a); and L.2009, c.59, Part VV, section 4. 

TAF-39-13-00007-A—Mailing of Certain Excise Tax Documents

This rule amended sections 68.3, 68.4, 73.1 and 417.2 of Title 20 NYCRR regarding mailing of certain excise tax documents.  Analysis of the need for the rule: This rule eliminated references to the mailing of certain excise tax publications and documents by the department.  This allowed the department to disseminate such documents by more efficient methods, such as the Internet and electronic mail, thereby reducing printing and mailing costs. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule:  Tax Law, sections 171, subd. First, 436 (not subdivided) and 475 (not subdivided).

TAF-39-13-00008-A—Offers in Compromise

This rule amended Parts 5000 and 5005, and section 4000.4; and repealed section 7-4.5 of Title 20 NYCRR regarding offers in compromise.  Analysis of the need for the rule: This rule was necessary to implement amendments to Tax Law section 171, subdivisions Fifteenth and Eighteenth made by Chapter 469 of the Laws of 2011, which required the commissioner to define what constitutes undue economic hardship in the context of offers in compromise. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Tax Law, sections 171, subd. First, Fifteenth and Eighteenth-a and 1096(a); and L.2011, c.469.

TAF-39-13-00009-A—Service of Process on the Department

This rule amended section 2391.3(a) of 20 NYCRR relating to personal service of process on the department at its district offices. Analysis of the need for the rule:  This rule eliminated the option of personally serving the department with legal process at its district offices, thereby making it possible for the department to streamline its operations by discontinuing all walk-in services previously available at district offices, including receipt of process.  Taxpayers retained the options of serving the department personally at its principal office in Albany, NY, or by first class or certified mail. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Tax Law, section 171, subd. First; and Civil Practice Law and Rules, section 307.

Rules adopted in 2008

TAF-10-08-00004-A—Supplemental Schedule for Distributors of Tobacco Products to Account for Roll-Your-Own Cigarette Tobacco in New York State

This rule added section 89.4 to Title 20 NYCRR, relating to reporting requirements for certain distributors of tobacco products in relation to roll-your-own (RYO) cigarette tobacco.  Analysis of the need for the rule: New York State’s Public Health Law Article 13-G constitutes the State’s “Qualifying Statute” under the Master Settlement Agreement (MSA). It provides that each tobacco product manufacturer selling cigarettes or RYO cigarette tobacco in New York must either: (a) join the MSA and make the annual payments required by that agreement; or (b) make annual escrow deposits based upon the amount of its products sold each year in New York. Chapter 272 of the Laws of 2006 amended the Public Health Law in relation to enforcement of the MSA to require non-participating manufacturers to include RYO cigarette tobacco in determining their annual escrow payments. This rule required tobacco distributors to complete a schedule reporting information on RYO cigarette tobacco manufactured in the State or imported into the State to assist in the enforcement of the Public Health Law. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis. Legal basis for the rule: Tax Law, sections 171, subd. First and Fourteenth and 475 (not subdivided); and Public Health Law, section 1399-oo, subd. (10). 

TAF-24-08-00006-A—Cigarette Tax

This rule amended sections 70.1 and 80.2 and Parts 74 and 82, renumbered section 79.3 to section 79.4; and added new section 79.3 to Title 20 NYCRR to reflect the statutory increase in the rate of New York State cigarette excise tax that became effective on June 3, 2008. Analysis of the need for the rule: Chapter 57 of the Laws of 2008, Part RR-1, amended Tax Law Article 20 to increase the tax on cigarettes effective June 3, 2008.  Part RR-1 also required all agents, wholesale dealers and retail dealers to pay the tax increase on cigarettes possessed and tax stamps in inventory as of the close of business June 2, 2008. This rule made necessary regulatory changes to implement the statutory provisions and to set the commissions allowable to cigarette agents for affixing cigarette stamps relating to the new rate of tax. The rule also updated the methodology for calculating the basic cost of cigarettes and made other technical updates. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis. Legal basis for the rule: Tax Law, sections 171, subd. First, 475 (not subdivided), 1142(1), 1250 (not subdivided); and L. 2008, c 57, Part RR-1, section 4. 

TAF-37-08-00005-A—Sales Tax Re-registration of Show and Entertainment Vendors and Other Persons

This rule amended Parts 533, 539, and 540 of Title 20 NYCRR concerning the sales tax re-registration process for show and entertainment vendors and other persons. Analysis of the need for the rule: Part LL-1 of Chapter 57 of the Laws of 2008 directed the department to institute a sales tax re-registration program under which registered persons were required to file new certificates of registration (renewal) and obtain new certificates of authority to collect sales tax. The rule was part of the department’s plan to streamline the sales tax re-registration process by eliminating the special certificate of authority (and its specified annual term) that was applicable only to show and entertainment vendors.  Prior to the rule, this “Certificate of Authority for Show and Entertainment Vendors” was automatically reissued by the department at the end of each calendar year provided the vendor had no sales tax delinquencies. The rule allowed the department to conform the process by which show and entertainment vendors’ certificates of authority are renewed to the process applicable to other registered persons.  Additionally, the rule contained clarifying, technical and conforming amendments in conjunction with this change and with Part LL-1 of Chapter 57 of the Laws of 2008. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Tax Law, sections 171, subd. First, 1134(a)(2) and (5), 1142(1) and (8), 1250 (not subdivided); and L.2008, c,57, Part LL-1.

TAF-42-08-00016-A—Definition of Resident for Personal Income Tax

This rule amended section 105.20(e)(1) of Title 20 NYCRR to eliminate the “temporary stay” exception from the definition of permanent place of abode for purposes of determining residency. Analysis of the need for the rule: The elimination of the temporary stay exception from the definition of permanent place of abode provided taxpayers and the department with more precise rules for assessing residency status for New York State personal income tax purposes. Prior to the adoption of the rule, a place of abode would not be considered permanent if it was maintained only during a temporary stay, or “fixed and limited period,’’ for the accomplishment of a ‘‘particular purpose.’’ The temporary stay concept does not appear in the definitions of resident, nonresident and part-year resident sent forth in Tax Law section 605(b)(1), and was difficult to apply for both taxpayers and the department.  The elimination of this unwieldy construct provided greater clarity and settled expectations for taxpayers and the department. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis.  Legal basis for the rule: Tax Law, sections 171, subd. First, 697(a) and 605(b)(1). 

TAF-44-08-00016-A—Taxable Sales by Certain Exempt Organizations

This rule amended sections 526.10, 529.7, 529.8, and 529.9 of Title 20 NYCRR to provide rules regarding sales tax on sales, including auction sales, by certain exempt organizations.  Analysis of the need for the rule: Part KK-1 of Chapter 57 of the Laws of 2008 amended Tax Law section 1116(b)(1) to expand the existing “shop or store” provision so that certain additional sales of tangible personal property and services are subject to sales tax when sold by certain organizations that are otherwise exempt from sales tax. The rule reflected the additional sales made taxable by Part KK-1, which include remote sales (e.g., sales over the Internet) of tangible personal property and certain services if made with a degree of regularity, frequency, and continuity. Because this legislation applied to remote auction sales, the rule also provided guidance regarding when both remote and traditional auction sales are considered to be made with a degree of regularity, frequency, and continuity. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis. Legal basis for the rule: Tax Law, sections 171, subd. First, 1116(b)(1), 1142(1) and (8), 1250 (not subdivided); and L.2008, ch.57, Part KK-1. 

RPS-16-08-00006-A—Annual Charges to Railroad Companies

This rule repealed section 200-6.7 and added section 200-7.1 to Title 9 NYCRR (currently, section 8200-7.1 of Title 20 NYCRR), relating to railroad companies.  Analysis of the need for the rule:  A 2007 rulemaking intended to make certain updates to then Part 200 of Title 9 NYCRR, consistent with changes in state and Federal law, inadvertently retained section 200-6.7, which merely restated statute, and repealed section 200-7.1, which provided the process for establishing an annual charge imposed on railroad companies to defray the cost of the railroad ceilings program.  This rule repealed section 200-6.7 and restored current section 8200-7.1 of Title 20 NYCRR (formerly, section 200-7.1 of Title 9 NYCRR), which provides the process for establishing annual charges that had been repealed unintentionally. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Real Property Tax Law, sections 202(1)(l), 489-q, and 489-nn; and State Finance Law, section 97-jj. 

Rules adopted in 2003

RPS-49-02-00014-A—Reimbursement of Local Officials

This rule amended section 8188-2.9 of Title 20 NYCRR (formerly, section 188-2.9 of Title 9 NYCRR) relating to equitable distribution of funds.  Analysis of the need for the rule:  The rule provided a process for the equitable distribution of available funds to reimburse the real and actual expenses incurred in satisfying the training requirements for local officials. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule:  Real Property Tax Law, sections 202(1)(l), 318, and 1530; and L.2002, c.53. 

Rules adopted in 1998

TAF-49-97-00004-A—Stock Transfer Tax

This rule amended Subchapter G of Chapter I of Title 20 NYCRR to simplify and update the Stock Transfer Tax regulations. Analysis of the need for the rule:  This rule repealed obsolete provisions, removed language that merely duplicated statute, consolidated, simplified and made technical and clarifying amendments to the remaining provisions of Subchapter G.  The rule also provided for an alternative means for brokers to submit daily reports to a clearing corporation and provided for the manner in which they could certify such records. In addition, the rule addressed the rebate of the stock transfer tax provided for in Tax Law section 280-a. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Tax Law, section 171, sub. First.  

TAF-01-98-00007-A—Action for Failure to Release a Lien 

This rule added Part 2400 to Title 20 NYCRR, relating to civil actions for failure to release a lien upon property of the taxpayer. Analysis of the need for the rule: This rule implemented provisions of Chapter 577 of the Laws of 1997, which entitles a taxpayer to bring a civil action for damages against the state in the court of claims if any officer or employee of the department knowingly or negligently fails to release a lien on property of the taxpayer within 40 days of certain specified events.  The rule also prescribed the content of a "notice of failure to release a lien," provided taxpayers with guidance on administrative review of such notice and provided for the type of bond or other security which is acceptable to effectuate a release of lien. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal Basis for the rule: Tax Law, sections 171, subd. First and 3032(a) and (d); and L.1997, c.577, section 56(j).

TAF-07-98-00003-A—Marshmallow Sales Tax Exemption

This rule amended section 528.2(a) of Title 20 NYCRR, relating to the imposition of sales tax on receipts from the sales of marshmallows and marshmallow bits. Analysis of the need for the rule: Prior to the adoption of the rule, due to a hyper-technical construction of the Tax Law, large marshmallows were considered to be candy and confectionary subject to sales tax, while marshmallow bits were considered to be food used in cooking and baking exempt from tax. The rule allowed marshmallows to be treated consistently as exempt from sales tax, irrespective of size. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 1142(1) and 1250 (not subdivided).

TAF-17-98-00004-A—Mortgage Recording Taxes

This rule amended Part 647 of Title 20 NYCRR to reflect a statutory change regarding residential credit line mortgages. Analysis of the need for the rule: Prior to statutory changes made by Chapters 489 and 490 of the Laws of 1996, when a credit line mortgage of real property principally improved or to be improved by a one-to six-family owner-occupied residence or dwelling (“residential credit line mortgage”) was recorded, the mortgage recording tax was computed and paid based on the maximum principal amount secured by the mortgage. No further tax was payable on the recording or the filing of instruments evidencing advances or readvances by the lender to the borrower under a residential credit line mortgage. The rule reflected the department’s interpretation of the statutory amendments and provided for the aggregation of certain related mortgages so that the $3 million limitation could not easily be circumvented. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 253-b(3) and 263(1)(a). 

TAF-19-98-00002-A—Taxpayers Affected by Declared Disasters

This rule added Part 2401 to Title 20 NYCRR to provide relief for taxpayers affected by declared disasters by extending tax deadlines. Analysis of the need for rule: The rule implemented the provisions of Chapter 8 of the Laws of 1998 that authorized the Commissioner of Taxation and Finance to postpone certain tax deadlines for a period of up to 90 days, without imposition of penalty and interest, for taxpayers determined pursuant to regulations to be affected by a disaster declared by the President or the Governor.  The rule defined taxpayers affected by a disaster to include any taxpayer located within the designated disaster area, as well as any other taxpayer determined by the commissioner to be affected or within a class of affected taxpayers. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Tax Law, section 171, subd. First and Twenty-eighth; and L.1998, c.8. 

TAF-32-98-00004-A—Athletic Clubs

This rule amended Example 29 of section 527.11(b)(7) of Title 20 NYCRR relating to fishing and hunting clubs. Analysis of the need for the rule: This rule amended Example 29 of section 527.11(b)(7) to eliminate the reference to fishing and hunting clubs as examples of athletic clubs whose dues and initiation fees are subject to sales tax, and to qualify the reference to boating clubs subject to such tax.  This amendment was necessary to conform the regulations to current interpretation of statutory provisions concerning the taxation of dues and initiation fees paid to athletic clubs.  In general, these dues and initiation fees are subject to sales tax under Tax Law section 1105(f)(2). This rule reflected a change in department policy, which had previously been that dues and initiation fees paid to fishing and hunting clubs were subject to sales tax. The rule also qualified the nature of boating clubs that are considered to be athletic clubs, i.e., those boating clubs devoted to sports and athletic activities. This was necessary to clarify that not all boating clubs fall within the purview of Tax Law section 1105(f)(2) as taxable athletic clubs. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Tax Law, sections 171, subd. First, 1142(1) and 1250 (not subdivided). 

RPS-29-98-00008-A—General Administration

This rule amended Part 8185 of 20 NYCRR (formerly, Part 185 of Title 9 NYCRR) to simplify general administrative provisions. Analysis of the need for the rule: This rule simplified provisions of Part 8185 relating to general administrative regulations implementing the Freedom of Information Law, Personal Privacy Protection Law and Environmental Quality Review Act, with the goal of simplifying existing rules to improve administration of agency programs and help participants to clearly understand their roles and responsibilities. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement.  Legal basis for the rule: Real Property Tax Law, section 202(1)(l); Public Officers Law, sections 87(1)(b), 94(2), and (1)(i); Environmental Conservation Law, sections 8-0113(3); and State Administrative Procedure Act, section 204. 

RPS-29-98-00009-A—Equalization Products

This rule amended Part 8186 of Title 20 NYCRR (formerly, Part 186 of Title 9 NYCRR) relating to equalization products.  Analysis of the need for the rule: This rule simplified the provisions of Part 8186 relating to equalization products with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8186 those provisions that unnecessarily restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also deleted or moved definitions, removed obsolete provisions and added several references to incorporate legislative changes. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule:  Real Property Tax Law, Articles 8, 12, 18, and 19; sections 202(1)(l), 1314, and 1315. 

RPS-29-98-00010-A—Minimum Qualifications Standards, Training and Certification of Local Assessment Administration Personnel

This rule amended Part 8188 of Title 20 NYCRR (formerly, Part 188 of Title 9 NYCRR) relating to assessors and other local assessment and administration personnel.  Analysis of the need for the rule: This rule simplified provisions of Part 8188 relating to qualifications, training and certification of assessors and other local assessment and administration personnel with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8188 obsolete provisions and those provisions that unnecessarily restated statute, addressed internal agency procedures or constituted explanatory statements of policy.  The rule also deleted several definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202(1)(l), 310, 312, 318, 320, 322, 1530, and 1532.

RPS-29-98-00011-A—Tax Maps

This rule amended Part 8189 of Title 20 NYCRR (formerly, Part 189 of Title 9 NYCRR) relating to tax maps. Analysis of the need for the rule:  This rule amended Part 8189 with the goal of simplifying existing regulations concerning tax maps to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8189 those provisions that unnecessarily restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also deleted some definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202(1)(l) and 503(1)(b).

RPS-29-98-00012-A—Assessment Rolls

This rule amended Part 8190 of Title 20 NYCRR (formerly, Part 190 of Title 9 NYCRR) relating to assessment rolls.  Analysis of the need for the rule: This rule simplified provisions of Part 8190 relating to assessment rolls with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule eliminated from Part 8190 as unnecessarily redundant provisions that merely restated statute. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202(1)(l) and 504(1). 

RPS-29-98-00013-A—Real Property Transfers

This rule amended Part 8191 of Title 20 NYCRR (formerly, Part 191 of Title 9 NYCRR) relating to real property transfers. Analysis of the need for the rule: This rule simplified provisions of Part 8191 relating to real property transfer reports with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8191 those provisions that were obsolete, merely restated statute or related to exclusively internal, discretionary agency procedures.  The rule also deleted several definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR).  In addition, the rule consolidated and simplified the reporting requirements for real property transfers. The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule:  Real Property Tax Law, sections 202, 574, 738, and 1570; and Real Property Law section 333. 

RPS-29-98-00014-A—Assessors’ Reports

This rule amended Subpart 8193-4 of Title 20 NYCRR (formerly, Subpart 193-4 of Title 9 NYCRR) relating to assessor’s reports. Analysis of the need for the rule: This rule simplified provisions of Part 8193 relating to filing and content of assessors’ reports with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule eliminated from Part 8193-4 provisions that were obsolete or unnecessarily restated statute.  The rule also consolidated and simplified the reporting requirements for assessors, deleted several definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202 and 575. 

RPS-32-98-00007-A—Advisory Appraisals

This rule amended Part 8195 of Title 20 NYCRR (formerly, Part 195 of Title 9 NYCRR) relating to advisory appraisals. Analysis of the need for the rule: This rule simplified provisions of Part 8195 relating to advisory appraisals with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8195 those provisions that merely restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also deleted obsolete provisions and moved definitions to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202(1)(l), 1536, 1544, 1546 and 1548. 

RPS-32-98-00008-A—Revisions of Provisions Concerning Assessment of Oil and Gas Economic Units

This rule amended Part 8196 of Title 20 NYCRR (formerly, Part 196 of Title 9 NYCRR) relating to assessment of oil and gas economic units. Analysis of the need for the rule: This rule simplified provisions relating to assessment of oil and gas economic units with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8196 provisions that unnecessarily restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also deleted some definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202 and 592. 

RPS-32-98-00009-A—Establishment of Assessments and Full Values of Special Franchises

This rule amended Part 8197 of Title 20 NYCRR (formerly, Part 197 of Title 9 NYCRR) relating to assessments and full values of special franchises. Analysis of the need for the rule: This rule simplified provisions relating to establishment of special franchise assessments and full values with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8197 those provisions that restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also repealed obsolete provisions and moved definitions to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, section 202(1)(l), and art. 6. 

RPS-32-98-00010-A—Taxation of State Lands

This rule amended Part 8199 of Title 20 NYCRR (formerly, Part 199 of Title 9 NYCRR) relating to taxation of state lands. Analysis of the need for the rule: This rule simplified provisions of Part 8199 relating to taxation of State lands with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8199 those provisions that restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also repealed obsolete provisions, deleted certain definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, section 202(1)(l). 

RPS-32-98-00011-A—Railroad Ceilings

This rule amended Part 8200 of Title 20 NYCRR (formerly, Part 200 of Title 9 NYCRR) relating to railroad ceilings. Analysis of the need for the rule: This rule simplified the provisions of Part 8200 relating to railroad ceilings with the goal of simplifying existing regulations to improve the administration of agency programs and help participants to clearly understand their roles and responsibilities.  The rule removed from Part 8200 those provisions that unnecessarily restated statute, addressed only internal agency procedures or constituted explanatory statements of policy.  The rule also deleted certain definitions and moved others to Subpart 8185-1 (formerly, Subpart 185-1 of Title 9 NYCRR). The notice of proposed rulemaking did not include a regulatory flexibility analysis, a rural area flexibility analysis or a job impact statement. Legal basis for the rule: Real Property Tax Law, sections 202(1)(l), (m), 489-q, and 489-nn. 

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