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State and Local Tax Blog

About This Blog

Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group. The weekly reports are intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports TiNY may provide analysis of and commentary on other developments in the world of New York tax law.  

TiNY Extra for a November 21, 2018 Decision posted after our regular weekly TiNY Report was issued

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Sometimes I wonder…Why is it that, sometimes, the DTA does not post decisions/determinations on its website until after TiNY comes out?  Feel free to post an answer to this question in the box below for “comments”.  If we get some funny answers, I’ll share them next week.

TRIBUNAL DECISION

Matter of Jones et. al.;  Division’s Counsel:  Tobias Lake;  Petitioners’ Counsel: Kevin Cooman and Edward Daniel; Article 22.  Petitioners were owners of a partnership that was a qualified empire zone enterprise.  In claiming the QEZE real property tax credit, Petitioners included sewer rents paid to the City of Buffalo (but for the Buffalo Sewer Authority) as “eligible real property taxes”.   The Tribunal affirmed the ALJ’s summary determination that the sewer rents were not eligible real property taxes because the sewer rents were imposed by the BSA and the BSA is not “a county, city, town, village or school district” as required by statute.  Petitioners’ argument that the sewer rents were imposed by the BSA “on behalf of” the City of Buffalo was found unavailing since the BSA had the sole responsibility for maintaining and operating the sewer system.  The Tribunal also agreed with the ALJ that the sewer rents could not be included as eligible real property taxes due to the statutory exclusion for “charges for local benefits”.

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