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
Improves taxpayer notification reliability. By requiring notices to be sent via registered or certified mail, the bill ensures that taxpayers receive official proof of delivery or attempted delivery, making it less likely that people will miss critical tax levy information due to lost or misplaced standard mail.
Protects taxpayer rights and due process. This change gives taxpayers a clearer opportunity to respond to or dispute tax levies before enforcement occurs, which can help prevent unfair seizures of property due to missed or unreceived notices.
Sets a clear standard for tax authorities. The law establishes a specific, accountable process for notifying taxpayers, reducing ambiguity and potential legal disputes about whether proper notice was given before collection actions.
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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 investigations and government operations
- Referred to investigations and government operations
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 Assembly Committee · Ways And Means · Sponsor Richard Gottfried
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
442
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sens. HOYLMAN, SEPULVEDA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
Sponsor's memo
Title of bill
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
Purpose or general idea of bill
This bill requires that a person liable to pay any tax by levy must be given written notice prior to collection by the commissioner by regis- tered or certified mail.
Summary of specific provisions
Section 1 establishes the act as amending section 3026 of the tax law, as added by chapter 700 of the laws of 1992, and sets forth the language by which the tax law is amended.
Section 2 sets forth the effective date.
Justification
Prior to collecting any tax by levy, the commissioner is required to provide prominent written notice to the individual liable for that tax. However, because that notice may be provided by regular mail there may be no documentation to reflect whether it was received. Thus, under current law even if such a written notice is lost in the mail the person liable for those levied taxes is held accountable in the same manner and time period as if they had received the notice. This bill will ensure that an individual receives the written notice and therefore that they have the requisite time to respond.
Prior legislative history
S.118-A of 2018 (Hoylman): Veto #279 S.7303-A of 2016 (Hoylman): Died in Rules A.10674 of 2016 (Gottfried): Died in Ways & Means
Fiscal implications
To be determined.
Effective date
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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.