Taxation and Finance, Department of

Agency Web Site: http://www.tax.ny.gov/

Mission

To efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in the administration of the tax laws of New York State.

Organization and Staffing

The Department of Taxation and Finance (DTF) collects tax revenue and provides associated services in support of certain New York State government operations. In fulfilling its responsibilities, the Department collects and accounts for $72 billion in State taxes and about $44 billion in local taxes; administers 35 State and 10 local taxes, including New York City and City of Yonkers income taxes, as well as the Metropolitan Commuter Transportation Mobility Tax; and processes about 25 million returns. The Department also manages the State Treasury, which provides investment and cash management services to various State agencies and public benefit corporations, and acts on the Tax Commissioner's behalf as joint custodian of the State's General Checking Account. On June 6, 2010, the Department statutorily merged with the former Office of Real Property Services (ORPS) in order to realize significant savings and efficiencies, and enhance the State's oversight of local property tax administration.

Budget Highlights

The FY 2018 Executive Budget recommends $456.5 million All Funds ($263.1 million General Fund; $193.4 million Other Funds) for the Department of Taxation and Finance. This is a decrease of $3.5 million, or 0.8 percent from FY 2017 levels. The decrease reflects savings from reducing personal service spending related to retroactive PEF costs for FY 2017. The Executive Budget recommends a workforce of 4,267 FTEs for the Department. This fill level is consistent with FY 2017 budget.

Program Highlights

The Tax Department efficiently collects tax revenues with integrity, fairness, and a customer service focus. The Department is actively modernizing and right-sizing to be more efficient, effective, and accountable to its customers. Forward-looking operational goals include:

• Strategically invest in enabling technologies and business intelligence to optimize outcomes.
• Rapidly and nimbly deploy resources to address fluctuations, trends, and operational changes and challenges.
• Recruit, develop, and retain top talent.

Department operations are organized along major functional lines:

Administration and Operations: Supports the Department’s revenue-generation mission through the delivery of legal, financial, personnel, and other critical services.

Conciliation and Mediation: Provides taxpayers with a statutorily-mandated option of informal and impartial dispute resolution in an attempt to avoid time-consuming formal administrative hearings with the Division of Tax Appeals.

Office of Real Property Tax Services: Oversees local property tax administration in New York State; performs assessment equalization in order to apportion property taxes and calculate state aid; determines assessments on specific property categories; and delivers assessment support services to local governments.

Revenue Analysis, Collection, Enforcement, and Processing: Reviews tax policies and proposals; develops tax forms, instructions, and guidance; captures tax return data and maintains taxpayer records; processes payments and refunds; responds to taxpayer inquiries; identifies and resolves errors; identifies and investigates noncompliance with the tax code; and collects delinquent taxes.

Treasury Management: Acts on the Tax Commissioner’s behalf as custodian of the State Treasury and joint-custodian of the State’s General Checking Account.

Note: Most recent estimates as of 1/17/2017