The Hotel Room Occupancy Tax (HTX) must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests, and includes an apartment hotel, a motel, boardinghouse, bed-and-breakfast, bungalow
This report is provided per the requirements of Local Law 14 of 2015 as amended by Local Law
4 of 2017. Its purpose is to describe the New York City Department of Finance’s (DOF) outreach
activities associated with the annual tax lien sale.
The Department of Finance is required to submit an annual report to the New York City Council
no later than May 1 detailing the activities of the Office of the Taxpayer Advocate during the
preceding year. This reports activity for calendar year 2020.
The ombudspersons provide data regarding their work at the end of each fiscal year and make annual recommendations to the commissioner of DOF regarding Rent Freeze Program operations.
The ombudspersons provide data regarding their work at the end of each fiscal year and make annual recommendations to the commissioner of DOF regarding Rent Freeze Program operations
The ombudspersons provide data regarding their work at the end of each fiscal year and make annual recommendations to the commissioner of DOF regarding Rent Freeze Program operations
Report on the number of properties and cooperative ownership properties for which the zero percent interest rate was imposed pursuant to the provisions of LL 86/2021, the total amount of tax due and the total amount of interest reduced pursuant to this local law LL 86/2021
The ombudspersons provide data regarding their work at the end of each fiscal year and make annual recommendations to the commissioner of DOF regarding Rent Freeze program operations.
Per Local Law 62: Semi-annually billed properties that were late in paying their property taxes due July 1st, 2020 could be eligible for a reduction of interest that they would otherwise be charged for the period from July 1st through October 15th, 2020.
Report on the number of properties for which the lower interest rate was imposed pursuant to the provisions of this local law, the total amount of tax due and the total amount of interest reduced pursuant to this local law, LL 85/2021