9 NYCRR Part 1807 - Executive Department

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Source version current through Sep 15, 2021

All 4 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.

9 NYCRR 1807.1 - Notification of intention to make payments in lieu of taxes

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Dates and status

NYCRR title agency: Executive Department
Section status: Section source receipt
Source version current through: Sep 15, 2021

Notice of intention to make payments of annual sums in lieu of taxes shall be given to the commissioner by the agency and his approval obtained prior to making of any such payments.

9 NYCRR 1807.2 - Eligibility of payments in lieu of taxes

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Dates and status

NYCRR title agency: Executive Department
Section status: Section source receipt
Source version current through: Sep 15, 2021

(a)A municipality or a Municipal Urban Renewal Agency may pay a sum in lieu of taxes only to those taxing jurisdictions providing services to properties acquired within an urban renewal area.

(b)No such payments may be made for a tax period commencing prior to July 17, 1965.

(c)Payments in lieu of taxes may not exceed tax amounts last levied for the benefit of such taxing jurisdiction as an annual tax on such property prior to the time of its acquisition.

(d)Payments in lieu of taxes may not be made with respect to real property for a period prior to acquisition or after disposition.

9 NYCRR 1807.3 - Submissions in support of request for commissioner's approval

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Dates and status

NYCRR title agency: Executive Department
Section status: Section source receipt
Source version current through: Sep 15, 2021

(a)A certificate showing:

(1)date of acquisition of property;

(2)whether such property was exempt from real property taxation for the tax year during which acquisition occurred;

(3)whether such property was improved with a building on the date of acquisition, or, if acquired during a tax year, was it unimproved on the tax status date.

(b)List of taxing jurisdictions to which payments in lieu of taxes are to be made, the respective amounts of each such payment and the tax statue [ sic] date of each respective taxing jurisdiction.

(c)The sums last levied for the benefit of such taxing jurisdictions as an annual tax on each respective parcel of real property prior to the time of its acquisition, listing the parcels and showing the respective amount proposed to be paid.

(d)Justification of proposed payments in lieu of taxes to each such taxing jurisdiction.

9 NYCRR 1807.4 - Records to be maintained for audit purposes

Later State Register activity may affect this section.

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Dates and status

NYCRR title agency: Executive Department
Section status: Section source receipt
Source version current through: Sep 15, 2021

The following records shall be maintained by the municipality or agency and upon request made available for review and audit purposes:

(a)Evidence of HUD approval of such payments in lieu of taxes.

(b)Payments in lieu of taxes actually made to each taxing jurisdiction.

(c)Dates of tax period with respect to each respective parcel of property for which payments in lieu of taxes were made.

(d)Date of demolition, if any, of the improvements thereon, as to each respective parcel of property.

(e)Date of sale or retention of each respective parcel of property.

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