What's happening
This bill requires tax levy collection notices to be sent by registered or certified mail to the taxpayer's last known address.
Why it matters
Increases taxpayer protection. by ensuring that individuals receive official, trackable notice before the government can collect a tax debt through a levy—reducing the risk of someone being unaware of enforcement actions against them.
Makes the tax collection process more transparent and accountable. by requiring the use of registered or certified mail, which provides proof that the notice was sent and received (or attempted), potentially reducing disputes about whether proper notice was given.
Raises the standard for government diligence. by stating that only if the taxpayer’s last known address cannot be found after reasonable effort can this notice requirement be skipped, making it harder for authorities to bypass this step.
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Who cares
Headline styles
Mail Tax Levy Notices
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to ways and means
- 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.
Mail Tax Levy Notices
In Senate Committee · Investigations And Government Operations · Sponsor Brad Hoylman-Sigal
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
766
2019-2020 Regular Sessions
IN ASSEMBLY
January 10, 2019
Introduced by M. of A. GOTTFRIED -- read once and referred to the Committee on Ways and Means
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.
LBD03507-01-9
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.