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A4507Assembly2017-2018 SessionSame asS118

Mail Tax Levy Notices

Official title

“Requires written notice of the collection of a tax levy to be provided by registered or certified mail”

Sponsor Richard GottfriedAD-75+1 co-sponsorAffects Finance
Status
Vetoed
Impact
3/10
Low
Outcome
Vetoed

Bill progress

Vetoed

What's happening

This bill requires the New York tax commissioner to send written tax levy notices by registered or certified mail.

Why it matters

  1. Ensures taxpayers receive reliable and documented notice. By requiring tax levy notices to be sent via registered or certified mail, the bill guarantees a traceable delivery method, reducing the risk that a taxpayer misses critical information about enforcement actions against them.

  2. Strengthens taxpayer protections and due process. The amendment makes it harder for the tax department to proceed with levies without clear evidence that the taxpayer was properly notified, which supports individuals’ rights to be informed and to respond.

  3. Creates a record for disputes and appeals. Proof of delivery (or attempted delivery) via certified or registered mail provides important documentation if a taxpayer challenges the levy or claims they were not notified, making the process more transparent and fair.

  4. Limits exceptions to notification requirements. The only exception allowed is if the commissioner cannot determine the taxpayer’s address despite reasonable efforts, minimizing loopholes and ensuring most affected taxpayers are reached.

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Who cares

Headline styles

Mail Tax Levy Notices

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Richard Gottfried

Assembly Member · Assembly District 75

1 Co-sponsor

History

  1. Tabled
  2. Vetoed memo.279
  3. Delivered to governor
  4. Returned to assembly
  5. Passed senateVote 54–8
  6. 3rd reading cal.1809
  7. Substituted for S118A
  8. Referred to rules
  9. Delivered to senate
  10. Passed assembly
  11. Ordered to third reading rules cal.41
  12. Rules report cal.41
Show 7 earlier actions
  1. Reported
  2. Reported referred to rules
  3. Print number 4507a
  4. Amend and recommit to ways and means
  5. Referred to ways and means
  6. Reported referred to rules
  7. Referred to ways and means

Companion bill

The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.

S118Senate

Mail Notice for Tax Levies

Senate Floor Calendar · Sponsor Brad Hoylman-Sigal

Impact 3 · Low0% to pass

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

4507--A

2017-2018 Regular Sessions

IN ASSEMBLY

February 2, 2017

Introduced by M. of A. GOTTFRIED -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to requiring written notice of the collection of a tax levy to be provided by registered or certified mail

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section 3016 of the tax law, as added by chapter 770 of the laws of 1992, is amended to read as follows:

§ 3016. Notice to person liable to pay tax. Before the commissioner collects any tax by levy, the commissioner shall give prominent written notice to the person liable to pay the same that, in like manner as a judgment creditor, the department has certain rights to enforce the warrant by levying upon real and personal property of the taxpayer. Such statement shall be made in clear and concise language readily comprehensible to the average reader and shall be set off from any other text or notice. The commissioner shall provide such notice by registered or certified mail to the person's last known address, unless the commissioner cannot ascertain the person's last known address through reasonable diligence.

§ 2. This act shall take effect on the first of January next succeeding the date upon which it shall have become a law and shall apply to tax years commencing on or after such date.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD02694-03-8

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.