Letter from Commissioner Kathyrn Garcia announcing the submission of the DSNY's Final Borough Snow Plans for each borough of NYC to the NYC City Council.
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Manhattan
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Queens.
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Staten Island
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of The Bronx
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Brooklyn
The New York City Department of Finance began accepting a revised power of attorney form for taxpayers that appoint individuals to represent them in tax matters with DOF and the New York State Department of Taxation and Finance (DTF). The revised power of attorney form is Form POA-1 (version 6/17), and it is available on both the DOF and DTF websites. It supersedes Finance Memorandum 17-4.
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of The Bronx
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Brooklyn
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Manhattan
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Queens
The Snow Plan describes measures DSNY will take to fight winter weather, clear streets for safe transportation and addresses issues of public safety related to snow and ice conditions for the borough of Staten Island
Postcard that announces DSNY's plan to give brown bins that citizens can use to dump their organic waste and provides them instructions on how to do so.
Notice that instructs NYC residents on how to develop a plan for waste to be recycled and collected from their places of business. It also informs businesses about the New Business Recycling Rules.
The Department of Finance is proposing to amend its rules by adding information from a lessor of a vehicle when the company that owns the vehicle enrolls or renews their enrollment in the Parking Violations Bureau Car Rental Program.
S corporation which underwent a federal tax exempt reorganization under IRC section 368(1)(a)(F) (an F Reorganization) should file its General Corporation Tax return for the entire tax year covering both the period before and after the F Reorganization. No short period returns should be filed. In the F Reorganization , the shareholders of the old subchapter S corporation contributed their shares in the old corporation to a new subchapter S corporation with the old subchapter S corporation becoming a qualified subchapter S subsidiary (a Q-Sub) of the new subchapter S corporation; the Q-Sub then merged into an LLC wholly owned by the new subchapter S corporation and disregarded for tax purposes, with that LLC being the surviving entity. Hence, before the F reorganization, the old subchapter S corporation owned its assets directly; after the F reorganization, the new subchapter S corporation wholly owned an LLC which in turn owned the old subchapter S corporation's assets. #15-4966 6/3/15
Sale of two cooperative apartments that had been used as a single residential dwelling for over 40 years, and that the purchasers, with board approval using a proposal obtained from an architect, intend to physically combine, should be treated as the sale of a single cooperative apartment subject to the lower tax rate schedule under Code section 11-2102(b)(1)(B)(i). #16-4977 6/9/16
Sale of a one family home with one office, categorized as tax Class 1 to reflect that the Property is used primarily for residential purposes, and having a building Code S1 (primarily 1 family with 1 store or office) consistent with the tax classification is taxed at a reduced rate of 1.425 percent when calculating the RPTT due upon the conveyance of the Property. In the absence of information suggesting the Department's classification of the Property as Class 1 is incorrect, that classification is controlling for RPTT purposes. #15-4975 5/13/16
Sale of real property by an LLC wholly-owned by an entity exempt from the Real Property Transfer Tax Code section 11-2016(b)(2), whose sole purpose is to own and hold the real property for the exempt entity, and whose members must act as the exempt entity directs, should be exempt from Real Property Transfer Tax. Similarly, transfer of real property to an LLC wholly-owned by an entity exempt from the Real Property Transfer Tax Code section 11-2016(b)(2), whose sole purpose is to own and hold the real property for the exempt entity, and whose members must act as the exempt entity directs, should be exempt from Real Property Transfer Tax. #15-4974 5/23/16
The transfer of two adjacent condominium units that had been physically combined and used as a single apartment for over 50 years, in a single transaction, is treated as the sale of an individual residential condominium unit even though permits for the combination were never filed with the Department of Buildings. #15-4973 9/24/15
Sale of two cooperative apartment unit physically connected through an internal hallway and used as a single apartment unit for over four decades treated as the sale of an individual cooperative apartment subject to the lower rate schedule Code section 11-2102(b)(1)(B)(i) exempt from Real Property Transfer Tax. #15-4970 10/16/15
The transaction involving the transfer of Air Rights should be viewed in its entirety for purposes of the RPTT. The quit claim deeds are not part of a separate transaction but merely a mechanism to confirm and record that the Purchaser owns the portion of the building housing the residential condominium units and the Seller owns the commercial condominium unit and do not result in a change in beneficial ownership. The consideration for the transfer of the Air Rights is $15,230,000 plus the value of the commercial unit constructed by the Purchaser for the Seller less the $500,000 that the Seller contributed towards the construction. #15-4967 11/13/15
Sale of a single condominium apartment unit along with one or more noncontiguous studio units, the ownership and use of which is substantially restricted under the condominium's by-laws, should be treated as the sale of an individual condominium apartment subject to the lower tax rate schedule for Real Property Transfer Tax provided in Code section 11-2102(a)(9)(i). #14-4965 6/15/15
Sale of a single condominium apartment unit along with one or more noncontiguous suite units, the ownership and use of which is substantially restricted under the condominium's by-laws, should be treated as the sale of an individual condominium apartment subject to the lower tax rate schedule for Real Property Transfer Tax provided in Administrative Code section 11-2102(a)(9)(i). #14-4963 6/15/15
A fact sheet for victims/survivors of domestic on protections afforded to them against housing discrimination under the City Human Rights Law. In Bengali.
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In Bengali.
A fact sheet for victims/survivors of domestic violence on protections afforded to them against housing discrimination under the City Human Rights Law. In Traditional Chinese.
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In Chinese.
A fact sheet for victims/survivors of domestic violence on protections afforded to them against housing discrimination under the City Human Rights Law. In French.
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In French.
A fact sheet for victims/survivors of domestic violence on protections afforded to them against housing discrimination under the City Human Rights Law. In Korean.
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In Korean.
A fact sheet for victims/survivors of domestic violence on protections afforded to them against housing discrimination under the City Human Rights Law. In Russian
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In Russian.
A fact sheet for victims/survivors of domestic violence on protections afforded to them against housing discrimination under the City Human Rights Law. In Spanish.
A fact sheet for housing providers on protections afforded victims/survivors of domestic violence against housing discrimination under the City Human Rights Law. In Spanish.
A fact sheet for housing providers on protections for victims/survivors of domestic violence against housing discrimination under the City Human Rights Law