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Department of Taxation and Finance

2024 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 2024.  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 4, 2024.  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 2021

TAF-50-19-00003-A—Metropolitan Transportation Business Tax Surcharge

This rule added new subdivision (g) to section 9-1.2 of Title 20 NYCRR in relation to the metropolitan transportation business tax surcharge rate. Analysis of the need for the rule: This rule added new subdivision (g) to section 9-1.2 to establish the metropolitan transportation business tax surcharge rate for tax year 2021.  Subdivision (g) complied with Tax Law section 209-B(1)(f), which requires the Commissioner to set the rate for taxable years beginning on or after January 1, 2018, and before January 1, 2019, and followed subdivision (f), which set the rate for taxable years beginning on or after January 1, 2020, and before January 1, 2021. The rate set under subdivision (f) was 29.4 percent of the tax imposed under Tax Law section 209.  Subdivision (g) provided a rate of 30 percent of the tax imposed under Tax Law section 209. 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 209-B, subd. First; L. 2014, c.59, pt.A, section 7.

TAF-41-21-00003-A—New York State and City of Yonkers Withholding Tables and Other Methods

This rule repealed and added new Appendixes 10 and 10-A of Title 20 NYCRR, the New York State and City of Yonkers withholding tables and other methods, respectively, and amended sections 171.4 and 251.1 of Title 20 NYCRR, relating to withholding for supplemental wages. Analysis of the need for the rule: The amendments to Appendixes 10 and 10-A reflected the incremental decrease in New York State personal income tax effected by Part TT of Chapter 60 of the Laws of 2016, beginning in tax year 2018. The new withholding tables and other methods also reflected the temporary expansion of the top brackets and rates of New York State personal income tax effected by Part A of Chapter 59 of the Laws of 2021 and provided a third withholding method to better accommodate the new brackets and rates. Changes to the City of Yonkers withholding tables and other methods were necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. The rule also updated sections 171.4 and 251.1, relating to withholding for supplemental wages, to reflect the new brackets and rates and the additional withholding method. The rule applied to wages and other compensation subject to withholding paid on or after January 1, 2022. 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, 671(a)(1), 697(a), 1321(a), 1329(a) and 1332(a); Code of City of Yonkers, sections 15-105, 15-108 and 15-111; L. 2016, c. 60, pt. TT, L. 2021, c. 59, pt. A.

Rules adopted in 2019

TAF-09-19-00005-A—The Congestion Surcharge

This rule added a new Subchapter E (sections 700.1 through 700.4) to Chapter IV of Title 20 NYCRR, relating to the Congestion Surcharge. Analysis of the need for the rule: This rule implemented the Congestion Surcharge imposed under Tax Law Article 29-C on the provision of certain intrastate for-hire transportation that begins in, ends in, or passes through the geographic area of the city of New York, in the borough of Manhattan, south of and excluding 96th Street (the “congestion zone”). The rule implemented the registration, recordkeeping and reporting requirements (including the payment of fees) for persons liable for the surcharge and identified the types of records and information that must be kept, how they must be kept and transmitted, and who is responsible for keeping them (i.e., persons liable for the congestion surcharge). 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 1096(a) and article 29-C; L.2018, c. 59, pt. NNN.

Rules adopted in 2009

TAF-07-09-00010-A—Communications of the Division of Taxation of the Department of Taxation and Finance

This rule amended Parts 2375 and 2376 and section 536.2 of Title 20 NYCRR concerning communications of the Division of Taxation. Analysis of the need for the rule: The rule updated the regulations to recognize alternative means of disseminating communications of the department, including the department’s website and online tax information, as well as electronic mail. The amendments streamlined procedures for review and issuance of advisory opinions to improve timeliness and protect taxpayer confidentiality. Opinions of Counsel, which were discretionary and similar in many respects to technical memoranda (TSB-Ms) were discontinued to avoid unnecessary duplication. 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, subds. First and Twenty-fourth, 1142(1) and 1250 (not subdivided).

TAF-07-09-00011-A—Consumer Bill of Rights Regarding Tax Preparers

This rule added Part 2398 to Title 20 NYCRR, relating to the Consumer Bill of Rights Regarding Tax Preparers. Analysis of the need for the rule: This rule implemented provisions of General Business Law section 372, added by Chapter 432 of the Laws of 2008, which required the department to produce and make available to taxpayers and tax preparers an informational flier called the Consumer Bill of Rights Regarding Tax Preparers, in accordance with regulations promulgated by the Commissioner. 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: General Business Law, section 372; L.2008, c.432, section 1. 

TAF-07-09-00012-A—Filing Requirements for Certain Wine Distributors Registered Under Article 18 of the Tax Law

This rule amended section 60.1(a) of Title 20 NYCRR concerning the filing requirements for wine distributors. Analysis of the need for the rule: This rule allowed certain New York State farm wineries, micro-wineries, and out-of-state direct wine shippers to apply to file annual rather than monthly alcoholic beverage tax returns. This option reduced the filing burden on wine distributors that had minimal tax liability. 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-43-09-00023-A—Definition of Resident for Personal Income Tax

This rule amended section 105.20(e)(1) of Title 20 NYCRR in relation to the definition of permanent place of abode. Analysis of the need for the rule: In 2008, the regulations were amended to eliminate the “temporary stay” concept from the definition of “permanent place of abode”.  Removing the temporary stay concept from the regulations rendered many college students (e.g., those living in apartments) previously not taxed as residents subject to personal income tax as statutory residents.  Students living in traditional dormitories were never subject to tax as statutory residents because dormitories lack the facilities to be deemed permanent places of abode under the regulations.  The rule eliminated this distinction by excepting dwellings maintained by full-time undergraduate students from the definition of permanent place of abode. 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).

RPS-37-08-00002-A—Agricultural Assessment Program Definitions

This rule amended former section 194.1 of Title 9 NYCRR in relation to the agricultural assessment program. Analysis of the need for the rule:  This rule updated section 194.1 to conform the definitions applicable to the agricultural assessment program with the provisions of Agricultural and Markets Law, Article 25-AA. The amendments facilitated a more accurate and complete understanding of the agricultural assessment program by assessors and the farm community. 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); Agricultural and Markets Law section 307.

RPS-45-08-00019-A—Certification and Training Rules for Certain New York City (NYC) Assessors

This rule amended former Subpart 188-8 of Title 9 NYCRR concerning training and certificates for certain New York City Assessors. Analysis of the need for the rule:  The rule reflected the provisions of Chapter 252 of the Laws of 2007, which amended Real Property Tax Law sections 354 and 360 to extend the time for compliance with training requirements, make the requirements consistent with those of other jurisdictions, and include adjudication personnel among those who must certify. The rule extended the time required to obtain training certification and added flexibility to the training program to incorporate assessors whose functions involve adjudication rather than appraisal alone. 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 354 and 360; L.2007, c.252. 

Rules adopted in 2004

TAF-45-03-00003-A—Taxation of Foreign Corporations Participating in a Trade Show

This rule amended sections 1-3.2, 1-3.3 and 1-3.4 of Title 20 NYCRR in relation to activities deemed insufficient to subject a corporation to tax. Analysis of the need for the rule:  The rule amended sections 1-3.3 and 1-3.4 to provide that limited participation in a trade show or shows in New York State is an activity that is deemed insufficient to subject a foreign corporation to tax.  The amendments also updated sections 1-3.2, 1-3.3 and 1-3.4 to reflect various statutory amendments and included non-substantive technical changes. The rule provided a bright-line nexus test for foreign corporations participating in trade shows in New York State. 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 1096(a). 

TAF-45-03-00004-A— Registration of Wholesale Dealers of Cigarettes

This rule amended Articles 1 and 2 of Subchapter I of Chapter 1 of Title 20 NYCRR to require a licensed wholesale dealer of cigarettes that also sells cigarettes at retail to be registered as a retail dealer of cigarettes. Analysis of the need for the rule: The rule amended the Cigarette Tax regulations to require a licensed wholesale dealer of cigarettes (wholesale dealer) that also sells cigarettes at retail to be registered as a retail dealer of cigarettes (retail dealer). Previously, a wholesale dealer could display its wholesale license at any of its retail locations, and was subject to suspension of its wholesale license for violations of Tax Law Article 20 or 20-A at any of its retail locations. The rule provided separate authorities for each activity:  a wholesale dealer’s license for sales of cigarettes for resale and a retail dealer’s certificate of registration for each separate retail location where cigarettes are sold to consumers. As a result, a wholesale dealer that also sells cigarettes at retail became subject to the appropriate penalties applicable to its retail activity. In addition, wholesale dealers that also sell cigarettes at retail locations became subject to the suspension and revocation of their dealers’ certificate of registration for sales to minors. The notice of proposed rulemaking included a regulatory flexibility analysis. Legal basis for the rule:  Tax Law, sections 171, subd. First, 475 (not subdivided), 482-a and 488.

TAF-52-03-00024-A—Personal Income Tax Regulations

This rule amended Parts 113, 114 and 115 of Article 2 of Subchapter A of Chapter II of Title 20 NYCRR concerning personal income tax deductions. Analysis of the need for the rule:  The rule updated provisions concerning the deductions subtracted by a resident individual from New York adjusted gross income in arriving at the New York taxable income of a resident individual. The amendments reflected the decision of the New York State Tax Appeals Tribunal in “Matter of Shorter” finding that the overall limitation on itemized deductions provided by section 68 of the Internal Revenue Code should be allocated on a pro rata basis for New York State Personal Income tax purposes. The rule also removed superfluous language that unnecessarily paraphrased statutory provisions. 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 697(a). 

TAF-06-04-00001-A— Estimated Tax Payments on Sale or Transfers of Real Property by Nonresident Taxpayers

This rule added new Part 163 to Title 20 NYCRR, in relation to estimated tax payments on sales or transfers of real property by nonresident taxpayers. Analysis of the need for the rule:  The rule complies with section 663 of the Tax Law, which requires nonresident taxpayers to estimate and pay the personal income tax liability on the gain, if any, on sales or transfers of real property within New York State. Section 663 was added by Part V3 of Chapter 62 of the Laws of 2003, and subsequently amended by Chapter 686 of the Laws of 2003. Chapter 686 changed the filing and payment procedure so that nonresident taxpayers are required to file with and pay any tax due to the recording officer at the time a deed is recorded or accepted for recording. Part 163 implemented this procedural change. The notice of proposed rulemaking included a regulatory flexibility analysis and a rural area flexibility analysis. Legal basis for the rule: Tax Law, sections l71, subd. First, 663 and 697(a); L.2003, c.62, pt.V3, L.2003, c.686, pt.P. 

TAF-10-04-00025-A— Farming and Commercial Horse Boarding Operations

This rule updated sections 528.7 and 528.22 of Title 20 NYCRR in relation to farming and commercial horse boarding operations. Analysis of the need for the rule:  Chapter 407 of the Laws of 1999 and Chapters 63 and 472 of the Laws of 2000 amended Tax Law section 1115(a)(6) and related provisions to substantially broaden the sales tax exemptions for farming and commercial horse boarding operations. This rule updated the regulations by deleting dated information and by incorporating the legislative objectives of the 1999 and 2000 amendments to the Tax Law. 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, 1101(b)(19) and (20), 1105(c)(3)(vi) and (5)(iii), 1115(a)(6), (15), and (16) and (c)(2). 1142(1) and (8) and 1250 (not subdivided); L.1999, c.407, L.2000, c.63, L.2000, c.472.

RPS-05-04-00005-A—Assessors Reports and State Equalization Rates

This rule amended former Parts 186 and 193 of Title 9 NYCRR in relation to assessors’ reports. Analysis of the need for the rule:  This rule revised the assessors’ reports requirements, the definition of isolated properties for equalization studies and the standard for establishing special segment equalization rates to ensure timely equalization rates and equitable apportionment of school taxes. The rule also reduced the information required to be submitted by local governments and achieved certain efficiencies. 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), 575, 1200 and 1314(2). 

RPS-06-04-00003-A—Annual License Fees

This rule amended former section 190-3.2 of Title 9 NYCRR in relation to the annual license fee for users of the Real Property System (RPS). Analysis of the need for the rule:  The schedule of annual fees paid by users of the Real Property System (RPS) was revised based on costs to support the RPS system. The rule increased by 22 percent the annual license fee for local governments that use the system and private contractors that purchase the system. The purpose of the increased fee was to defray the cost of ongoing software technical assistance, development and maintenance, system documentation, user documentation and distribution of software and documentation. 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); State Finance Law, section 97-kk.  

RPS-06-04-00004-A—State Advisory Appraisals

This rule amended former Subpart 195-2 of Title 9 NYCRR in relation to the program of state advisory appraisals. Analysis of the need for the rule:  The rule simplified the process of conducting annual advisory appraisal programs, shortened the timeline for providing requests for advisory appraisals and related information, and clarified that communications may be electronic if the parties so agree. 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 1544.

RPS-09-04-00005-A—Calculation of Railroad Ceilings

This rule added former Part 200-3 to Title 9 NYCRR, concerning the calculation of railroad ceilings in relation to depreciation of track. Analysis of the need for the rule:  The rule established standards for railroads to receive increased depreciation of track in the calculation of their ceilings for local real property taxation. The rule provided a process for applying for increased depreciation as well as the standards for granting the depreciation as required by Real Property Tax Law section 489-g and 489-ii. 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-g(8) and 489-ii(9).

RPS-36-04-00002-A—State Assistance for Annual Assessment Programs

This rule added former section 201-2.3(f) to Title 9 NYCRR to set the filing requirements for six-year plans relating to state assistance for annual assessment programs. Analysis of the need for the rule:  Chapter 405 of the Laws of 1995 revised the program of state financial assistance for improved local real property tax administration provided for in Real Property Tax Law section 1573 to include an annual aid program.  The program requires that a plan be submitted to the Office of Real Property Services every 6 years. This rule established deadlines for the submission of the plan sufficiently in advance of the filing of the tentative assessment roll to enable staff to analyze the plan and recommend changes to the assessing unit at a time when deficiencies could still be corrected. 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 1573(1)(a); L.1995, c.405.

Rules adopted in 1999

TAF-06-99-00018-A—Employee Meals and Lodgings

This rule amended sections 527.8(j) and 527.9(g) of Title 20 NYCRR of the Sales and Use Taxes Regulations in relation to employee meals and lodging. Analysis of the need for the rule:  This rule was necessary to simplify the regulations and to bring them up to date to reflect the Department’s current policy with respect to employee meals and lodging.  The rule eliminated from the regulations complex requirements that were no longer applicable and retained only the provisions providing that meals and lodging furnished by certain employers to employees are not subject to sales tax if the employers receive no cash (or other consideration) from the employees and the value of the meals and lodging is not included as income for the employees for income tax purposes. 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-16-99-00002-A— Business Corporation Franchise Tax (Conforming the Due Dates of Short Period Returns)

This regulation conformed the due dates of certain general business and banking corporations’ short period reports to those required for Federal income tax purposes. Analysis of the need for the rule:  The rule conformed the due dates of short period reports required in cases where a taxpayer became part of or ceased to be part of a Federal consolidated group or changed from one Federal consolidated group to another. In addition, the amendments conformed the due date of a short period report required in the case of a taxpayer which was a target corporation for which an election had been made under section 338(h)(10) of the Internal Revenue Code. The rule eased the burden on taxpayers required to file certain short period reports by conforming the due dates of those short period reports to those required for Federal income tax purposes. 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, 211.1, 1096(a) and 1462(a). 

TAF-17-99-00005-A— Offers in Compromise of Fixed and Finally Determined Tax Liabilities

This rule added Part 5005 to Title 20 NYCRR, relating to offers in compromise. Analysis of the need for the rule: The rule codified the department’s policy concerning offers in compromise of fixed and finally determined tax liabilities allowed under section 171 (Fifteenth) of the Tax Law. The rule provided guidance to taxpayers with respect to the grounds for an offer in compromise, the procedure for submission of an offer, the procedure for review and acceptance or rejection of an offer and the criteria for rejection of an offer. 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, subds. First and Fifteenth. 

TAF-22-99-00001-A—Sales and Use Taxes Regulations

This rule amended Part 525 of Title 20 NYCRR in relation to general sales and compensating use tax provisions. Analysis of the need for the rule:  This rule was necessary to update and simplify the “general” provisions in Part 525 by eliminating text that merely repeated the statute or that was superfluous, unnecessarily complex, or no longer applicable.  The rule also cross-referenced pertinent sections of the Tax Law applicable to sales and use taxes. 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 (8) and 1250 (not subdivided). 

TAF-22-99-00002-A—Abatement of Penalties

This rule added Part 2392 to Title 20 NYCRR relating to establishing reasonable cause. Analysis of the rule: The rule consolidated and modified the grounds for reasonable cause.  The amendments expanded the application of reasonable cause to various other penalties imposed by the Tax Law that allowed for abatement upon a showing of reasonable cause and an absence of willful neglect. Consolidating these provisions at a single source facilitated the process of obtaining information regarding the various grounds for reasonable cause. The rule created a broad, uniform reference applicable to various taxes by including penalties that were not previously covered by the regulations and tax articles that have penalties that are jointly administered. The rule also expanded what constitutes reasonable cause. 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, 171-a(8), 207-b, 219-a, 289-b(1)(c), 295 (not subdivided), 315, 433(1)(c), 436 (not subdivided), 475 (not subdivided), 481(1)(a)(iii), 509(7), 512(1)(c), 528(a), 697(a), 990(a), 1007(b), 1080(a), 1096(a), 1142(1) and (8), 1145(a)(1)(iii) and (a)(6), 1165 (not subdivided), 1250 (not subdivided), 1312(a), 1332(a), 1342 (not subdivided), 1415(a), 1468 (not subdivided), 1519 (not subdivided) and 1556 (not subdivided); General City Law, section 25-n(e).

TAF-22-99-00004-A— Business Corporation Franchise Tax (Allocation for Business Corporations)

This rule amended Part 4 of Title 20 NYCRR in relation to allocation. Analysis of the need for the rule: This rule repealed obsolete language and references contained in various sections of Part 4, made changes necessitated by legislative amendments, and made technical and clarifying amendments.  The rule provided taxpayers using the regulations with current information about tax policies and procedures to assist them in complying with the Tax Law. 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, 210, 210(3)(a) (1), (2), (2)(B), (6), (7)(A) and (8), 210(8) and 1096(a); L.1987, c.817, L.1996, c.309, L.1989, c.61.

TAF-28-99-00014-A—Pension and Annuity Exclusion from Personal Income Tax

This rule amended section 112.3 of Title 20 NYCRR concerning the pension and annuity exclusion from personal income tax. Analysis of the need for the rule:  This rule extended the personal income tax pension and annuity exclusion to payments received by a beneficiary of a deceased pensioner on or after the date the decedent would have reached 59 ½ years of age. The rule ensured equitable treatment with respect to the $20,000 exclusion for pension and annuity payments for beneficiaries, whether the decedent had died before or after reaching the age of 59 ½. 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, 612(c)(3-a) and 697(a). 

RPS-08-99-00015-A—Inventory Standards of Property Characteristics

This rule amended former Subparts 190-1 and 192-3 of Title 9 NYCRR in relation to inventory standards. Analysis of the need for the rule:  The rule established a comprehensive set of standards of property characteristics by property class to be used uniformly by all assessors throughout the State in ascertaining inventory related to real property located in the assessing unit.  It addressed the issue of incomplete inventory kept by assessors. 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)(e), 202(1)(g), 202(1)(l), 500 and 501. 

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