Taxation and Finance, Department of

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Agency Web Site: https://www.tax.ny.gov/Link to External Website

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 $81 billion in State taxes and about $44 billion in local taxes; administers 31 State and 13 local taxes, including New York City and City of Yonkers income taxes, as well as the Metropolitan Commuter Transportation Mobility Tax; and processes about 26 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, as well as enhance the State's oversight of local property tax administration.

Budget Highlights

The FY 2022 Executive Budget recommends $448.9 million All Funds ($270.0 million General Fund; $178.9 million Other Funds) for the Department of Taxation and Finance. This is a decrease of $19.7 million, or 4.2 percent, from FY 2021 levels. The Executive Budget recommends a workforce of 3,785 FTEs for the Department. The Executive Budget's workforce recommendation is consistent with FY 2021 levels.

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.

Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax: 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; collects delinquent taxes; 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.

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.

ALL FUNDS
APPROPRIATIONS
(dollars)
Category Available
FY 2021
Appropriations
Recommended
FY 2022
Change From
FY 2021
Reappropriations
Recommended
FY 2022
State Operations 463,635,400 444,185,700 (19,449,700) 30,676,000
Aid To Localities 4,926,000 4,679,700 (246,300) 0
Total 468,561,400 448,865,400 (19,696,000) 30,676,000

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program FY 2021
Estimated FTEs
03/31/21
FY 2022
Estimated FTEs
03/31/22
FTE Change
Administration and Operations
General Fund 300 300 0
Conciliation and Mediation
General Fund 23 23 0
New York State Secure Choice Savings
Special Revenue Funds - Other 6 6 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 2,763 2,763 0
Special Revenue Funds - Other 661 661 0
Treasury Management
Special Revenue Funds - Other 32 32 0
Total 3,785 3,785 0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2021
Recommended
FY 2022
Change
General Fund 271,016,000 269,104,300 (1,911,700)
Internal Service Funds 74,642,400 74,642,400 0
Special Revenue Funds - Other 117,977,000 100,439,000 (17,538,000)
Total 463,635,400 444,185,700 (19,449,700)

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2021
Recommended
FY 2022
Change
Administration and Operations
General Fund 33,562,000 33,562,000 0
Conciliation and Mediation
General Fund 1,629,000 1,629,000 0
New York State Secure Choice Savings
Special Revenue Funds - Other 4,000,000 3,000,000 (1,000,000)
New York State is Open for Business
General Fund 250,000 250,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 235,575,000 233,663,300 (1,911,700)
Internal Service Funds 74,642,400 74,642,400 0
Special Revenue Funds - Other 107,439,000 92,939,000 (14,500,000)
Treasury Management
Special Revenue Funds - Other 6,538,000 4,500,000 (2,038,000)
Total 463,635,400 444,185,700 (19,449,700)

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED
(dollars)
Program Total Personal Service Regular
(Annual Salaried)
Amount Change Amount Change
Administration and Operations 17,776,000 0 17,574,000 0
Conciliation and Mediation 1,551,000 0 1,491,000 0
New York State is Open for Business 250,000 0 250,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 226,002,000 0 222,565,000 0
Total 245,579,000 0 241,880,000 0
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program Temporary Service
(Nonannual Salaried)
Holiday/Overtime Pay
Amount Change Amount Change
Administration and Operations 142,000 0 60,000 0
Conciliation and Mediation 50,000 0 10,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 1,247,000 0 2,190,000 0
Total 1,439,000 0 2,260,000 0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED
(dollars)
Program Total Supplies and Materials
Amount Change Amount Change
Administration and Operations 15,786,000 0 3,018,000 0
Conciliation and Mediation 78,000 0 4,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 7,661,300 (1,911,700) 468,000 (300,000)
Total 23,525,300 (1,911,700) 3,490,000 (300,000)
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program Travel Contractual Services
Amount Change Amount Change
Administration and Operations 134,000 0 11,743,000 0
Conciliation and Mediation 69,000 0 4,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 4,729,300 (399,700) 2,343,000 (1,212,000)
Total 4,932,300 (399,700) 14,090,000 (1,212,000)
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program Equipment
Amount Change
Administration and Operations 891,000 0
Conciliation and Mediation 1,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 121,000 0
Total 1,013,000 0

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED
(dollars)
Program Total Personal Service
Amount Change Amount Change
New York State Secure Choice Savings 3,000,000 (1,000,000) 354,000 0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 167,581,400 (14,500,000) 75,416,600 0
Treasury Management 4,500,000 (2,038,000) 2,058,000 (517,000)
Total 175,081,400 (17,538,000) 77,828,600 (517,000)
STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program Nonpersonal Service
Amount Change
New York State Secure Choice Savings 2,646,000 (1,000,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax 92,164,800 (14,500,000)
Treasury Management 2,442,000 (1,521,000)
Total 97,252,800 (17,021,000)

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2021
Recommended
FY 2022
Change
General Fund 926,000 879,700 (46,300)
Special Revenue Funds - Other 4,000,000 3,800,000 (200,000)
Total 4,926,000 4,679,700 (246,300)

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2021
Recommended
FY 2022
Change
Medical Marihuana
Special Revenue Funds - Other 4,000,000 3,800,000 (200,000)
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund 926,000 879,700 (46,300)
Total 4,926,000 4,679,700 (246,300)

Note: Most recent estimates as of 01/19/2021