S T A T E   O F   N E W   Y O R K
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                                  6438

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2009
                               ___________

Introduced  by M. of A. WEISENBERG, LUPARDO -- read once and referred to
  the Committee on Real Property Taxation

AN ACT to amend the real property  tax  law,  in  relation  to  allowing
  statements of taxes via electronic mail

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (a) of subdivision 1 of section 922 of  the  real
property  tax  law,  as amended by section 5 of part B of chapter 389 of
the laws of 1997 and subparagraph (iii) as amended by chapter 256 of the
laws of 2005, is amended to read as follows:
  (a) Upon receipt of the tax roll and warrant, the  collecting  officer
shall  mail  to  each  owner of real property at the tax billing address
listed thereon a statement showing the amount of taxes due on the  prop-
erty.  SUCH  STATEMENT  SHALL  BE  MAILED:  VIA THE UNITED STATES POSTAL
SERVICE; VIA AN ELECTRONIC  STATEMENT  TO  AN  ELECTRONIC  MAIL  ADDRESS
PROVIDED  BY  THE  OWNER  IF  SUCH SERVICE IS PROVIDED BY THE COLLECTING
OFFICER; OR BOTH IF ELECTRONIC MAIL STATEMENTS ARE AVAILABLE. THE  OWNER
OF REAL PROPERTY SHALL BE GIVEN THE OPPORTUNITY TO ELECT TO: CONTINUE TO
RECEIVE  A PAPER STATEMENT; CONTINUE TO RECEIVE A PAPER STATEMENT AND AN
ELECTRONIC STATEMENT; OR  RECEIVE  ONLY  AN  ELECTRONIC  STATEMENT.  The
statement must contain:
  (i) the mailing address of the owner;
  (ii)  a description sufficient to effectively apprise the recipient of
the identity and location of the parcel for which it is issued;
  (iii) the taxes due on such parcel and the data used to calculate  the
amount  due,  including but not limited to: the full value of the parcel
as determined by the assessor; the uniform percentage of value  applica-
ble  to the assessing unit (or, in a special assessing unit, the uniform
percentage of value applicable to the class) pursuant to  section  three
hundred  five  of  this chapter; the total assessed value of the parcel;
the assessed value of the exemptions applied to  such  parcel  for  each

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00953-01-9
              

A. 6438                             2

taxing  purpose and the full value which each such exemption represents;
the taxable assessed value of the parcel for each  taxing  purpose;  and
the tax rate for each taxing purpose;
  (iv) the total amount of taxes levied for each taxing purpose, and the
percentage increase or decrease in such amount relative to the preceding
levy;
  (v) the period covered by the taxes;
  (vi)  the  time,  manner  and  places  fixed for receiving payments of
taxes;
  (vii) the name and address of the collecting officer;
  (viii) the interest and penalties which shall accrue if payment is not
timely made;
  (ix) a legend stating "if you wish to receive a receipt for payment of
this tax bill, place an 'x' in this box { }";
  (x) explanations of any abbreviations or technical terms used  in  the
statement of taxes;
  (xi)  if  school  district  taxes  are  included on the statement, the
school district code established  by  the  department  of  taxation  and
finance;
  (xii) an explanation of the assessment review process;
  (xiii) such other information as may be prescribed by law; [and]
  (xiv)  if,  not  later than ten days after the filing of the preceding
tentative assessment roll, the assessing unit mailed to  each  owner  of
taxable  real  property a notice in a form prescribed by the state board
containing the information described by subparagraphs (iii) and (xii) of
this paragraph (excluding the taxes due on the parcel and the  tax  rate
for  each  taxing  purpose), the statement of taxes need not include the
information prescribed by subparagraph (xii) of this paragraph; AND
  (XV) IF SUCH SERVICE IS PROVIDED BY A COLLECTION OFFICER, A  STATEMENT
ON  A  SEPARATE FORM NOTIFYING A HOMEOWNER THAT HE OR SHE MAY PROVIDE AN
ELECTRONIC MAIL ADDRESS TO THE COLLECTING  OFFICER,  RECEIVE  ELECTRONIC
STATEMENTS OF TAXES AND OPT OUT OF RECEIVING PAPER STATEMENTS.
  S  2.  This  act shall take effect on the ninetieth day after it shall
have become a law; provided, however, that  effective  immediately,  the
addition,  amendment  and/or  repeal of any rule or regulation necessary
for the implementation of this act on its effective date  is  authorized
and directed to be made and completed on or before such effective date.