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§ 11-142 — Not-for-profit ombudsperson

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Admin. Code § 11-142

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§ 11-142. Not-for-profit ombudsperson.

a. The commissioner of finance shall designate an employee of the department of finance to serve as an ombudsperson for not-for-profit organizations that own real property. b. For purposes of this section, "not-for-profit organization" means a corporation or association which is organized or conducted exclusively for the purposes described in paragraph a or paragraph b of subdivision 1 of section 11-246 of this code. c. Contact information for such ombudsperson shall be posted on the department of finance's website and on any notice issued by the department of finance pertaining to ownership of real property by a not-for-profit organization, including, but not limited to: 1. Any application for an exemption from real property taxation pursuant to section 420-a, 420-b, 446, or 462 of the real property tax law; 2. Any denial, revocation or termination of such exemption; or 3. Any notice required pursuant to subdivision b of section 11-320 of a sale of a tax lien. c. The duties of such ombudsperson shall include but need not be limited to: 1. Responding to inquiries from not-for-profit organizations that own real property about real property tax exemptions and the tax lien sale; 2. Coordinating and conducting public outreach to increase public awareness of exemptions from the real property tax and exclusions from the tax lien sale available to not-for-profit organizations that own real property; and 3. Coordinating with other city agencies to address consequences that a not-for-profit organization may confront as a result of a tax lien. (L.L. 2020/042, 3/29/2020, eff. 9/25/2020)

§ 11-142 — Not-for-profit ombudsperson | New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) | Corpus