2012 New York Consolidated Laws
RPT - Real Property Tax
Article 1 - (100 - 104) SHORT TITLE; DEFINITIONS
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:
    (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.
    2.  Such  standards  shall  be developed after consultation with local
  government officials, the office of court administration and the  office
  of the state comptroller.
    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)  Assessors  and other municipal officials shall not be required to
  accept   and   respond   to   communications   from   the   commissioner
  electronically.
    (c)  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.
    (d) The standards prescribed by  the  commissioner  pursuant  to  this
  section   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.