DOF must provide by November 1st of each year a publicly available report on outstanding
judgment debt resulting from notices of violation issued by various City agencies and returnable
to the Environmental Control Board and subsequently referred for collection during the previous
This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data.
Since 2009, DCAS has coordinated with City agencies to benchmark nearly 3,000
public buildings including libraries, police stations, firehouses, schools, colleges,
courthouses, hospitals, community centers and government offices.
This report presents statistical information for tax year 2000 for the three New York City
business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax
(GCT), and the Unincorporated Business Tax (UBT).
The Mayor’s housing plan, “Housing New York: A Five-Borough, Ten-Year Plan,” has called
attention to the affordability crisis many New Yorkers face, particularly senior citizens and people
The New York City Rent Freeze program is comprised of the Senior Citizen Rent Increase
Exemption (SCRIE) and the Disability Rent Increase Exemption (DRIE). The program assists lowincome seniors and people with disabilities who reside in rent-regulated apartments or
Local Law 4 of 2006 requires the New York City Department of Finance (DOF) to report annually to the New
York City Council on the sale of tax liens during the preceding year. This report summarizes tax lien sale
activity for calendar year 2021.
This report provides data on Commercial Rent Tax (CRT) liability at the taxpayer and premises level.
The data sources for this report are taxpayers’ CRT tax year 2021 (June 1, 2020 – May 31, 2021) returns
and CRT collections data from Department of Finance records.
Market value grew in FY 2019, for the eighth straight year. The total City-wide market value of fully and partially taxable property exceeded $1.2 trillion dollars and was about 8.8 percent higher than in FY 2018.