Hearings.
19 RCNY § 33-04
in effect§ 33-04 Hearings.
(a) General provisions.
(1) Notice of failure to file timely statements and opportunity to cure.
(i) Owners of income-producing property who fail to file a timely income and expense statement or, where required, a claim of exclusion, in compliance with § 11-208.1 of the Administrative Code and these rules will be notified of such failure to comply and of the opportunity for a hearing prior to the imposition of the penalties contained in 19 RCNY § 33-03.
(ii) Except as provided in subparagraph (iii) of this paragraph, the notice will also provide that such owners may avoid penalties for failure to file by filing a properly completed income and expense statement or, where required, a claim of exclusion, no later than thirty days following the date of the notice.
(iii) Notwithstanding any other provision of these rules, or any other determination by the Department of Finance of failure to file, if the Department of Finance determines by audit that an owner failed to file a substantially complete and accurate income and expense statement, the provisions of subparagraph (ii) of this paragraph do not apply with respect to the audit determination and, therefore, the owner may not avoid penalties for failure to file with respect to the audit determination by filing a properly completed income and expense statement.
(2) Opportunity for hearings. Owners of income-producing property who were served with a notice pursuant to this subdivision shall have thirty days from the date of such notice to request a hearing before the Department of Finance by filing a petition for hearing on the form provided by the Department. Failure to file a petition for a hearing within thirty days of the date of such notice shall result in the imposition of such penalty or penalties as the Commissioner of Finance deems appropriate and as provided for in these rules.
(3) Where to file petitions. Petitions shall be filed in person or by mail with the New York City Department of Finance at such address as may be designated by the Department.
(4) Eligible petitioners. A petition may be filed only by an owner or by a duly authorized representative of the owner.
(5) Designation of hearing officer. The Commissioner of Finance shall designate persons to serve as hearing officers to hear petitions filed pursuant to these rules. Such persons need not be employees of the Department of Finance.
(6) Representation of petitioners.
(i) An individual owner may file a petition on his or her own behalf and may present his or her own case at the hearing. A partnership may file a petition on its own behalf and may present its own case through a general partner without filing a power of attorney. A corporation may file a petition on its own behalf and may present its own case at the hearing through an officer or an employee for whom a duly authorized power of attorney is submitted.
(ii) Attorney or agent with power of attorney. A petitioner may appear by an attorney or agent in a proceeding under these rules if such attorney or agent appears with the petitioner or files a power of attorney in proper form authorizing the attorney or agent to represent the petitioner.
(iii) In any case in which a power of attorney has been filed and thereafter the petitioner desires to authorize an additional or a new attorney or agent, a new power of attorney must be filed revoking any and all powers of attorney previously filed with respect to the same proceeding. The revocation of the authority of the former attorney or agent shall not be effective so far as the Commissioner of Finance is concerned until the petitioner gives notice to that effect to the Commissioner.
(iv) The power of attorney shall be filed with the hearing officer, unless one was filed with the petition.
(7) Matters reviewable. The purpose of the hearing is to determine whether:
(i) an income and expense statement or, where required, a claim of exclusion, was not filed, and if it was not filed, what penalties, if any, should be imposed;
(ii) an income and expense statement or, where required, a claim of exclusion, was not timely filed, and if it was not timely filed, what penalties, if any, should be imposed; and/or
(iii) a defective income and expense statement was filed, and if so, what penalties, if any, should be imposed;
(8) Consolidation, joinder, severance.
(i) Any party may request the consolidation of hearings relating to the same owner or parcel.
(ii) Any party may request the severance of a case relating to another parcel when such parcel is not owned or controlled by the same owner or identical issues of fact or law are not involved.
(iii) Consolidation, joinder or severance of any case or issue shall be permitted at the discretion of the hearing officer, subject to the provisions of 19 RCNY § 33-06.
(9) All final decisions rendered by the Commissioner of Finance are reviewable under article 78 of the Civil Practice Law and Rules.
(10) Ex parte communications. There shall be no ex parte communication with respect to the merits of any pending case between any party and the hearing officer.
(11) Burden of proof. The petitioner shall have the burden of establishing each fact relevant to a determination of the matters reviewable under 19 RCNY § 33-04(g).
(b) Hearings without personal appearance. A petition for a hearing without a personal appearance may be made by mail or by the Department of Finance internet website in accordance with this subdivision. In addition to the provisions of subdivision (a) of this section, the provisions of this subdivision shall apply to hearings that do not require a personal appearance.
(1) Petition for hearing by mail.
(i) A petition for a hearing by mail may be made only on a form provided by the Department of Finance, and must be made within the time prescribed for a request for a hearing pursuant to subdivision (a) of this section.
(ii) Submission of additional documents. The petitioner may submit legal memoranda, additional documents or other material with the petition in support of the petitioner's position. The Department of Finance may also submit additional material to the hearing officer to support its position within a reasonable time as determined by the hearing officer.
(2) Petition for hearing by website.
(i) A petition for a hearing by website may be made only via the Department's website in accordance with the instructions that are found on the website for making such a request.
(ii) Submission of additional documents. Except as otherwise provided in paragraph (3) of this subdivision, no documents other than the electronically filed petition may be submitted by the petitioner. The Department of Finance may submit additional material to the hearing officer to support its position within a reasonable time as determined by the hearing officer.
(3) Request for additional documentation. Notwithstanding any other provision of this subdivision, the hearing officer may request additional memoranda or evidence from the parties where the hearing officer deems the submissions insufficient for a decision to be rendered.
(4) At any time after approval of a request for a hearing by mail or website, the Commissioner of Finance may by subpoena require the production of books, papers and documents required to be kept by statute or rule.
(5) The Commissioner of Finance shall issue a final determination based on the submissions that contains findings of fact, conclusions of law, and the dollar amount of the penalty imposed, if any. A copy of the determination shall be mailed to the petitioner and to the petitioner's representative.
(c) Hearing in person. In addition to the provisions of subdivision (a) of this section, the following provisions shall apply to hearings at which the parties shall appear.
(1) Subpoena.
(i) At any time during a proceeding, the Commissioner of Finance may by subpoena require the attendance of witnesses and the production of books, papers and documents required to be kept by statute or rule.
(ii) Upon request of a party not represented by an attorney, the Commissioner of Finance may issue subpoenas to require the attendance of witnesses at a hearing or to require the production of documentary evidence. Such request shall be made to the hearing officer by submitting a proposed subpoena. If the request is approved, service of the subpoena shall be the responsibility of the requesting party. An attorney may subpoena a witness or the production of documents as provided by article 23 of the Civil Practice Law and Rules.
(2) Hearing officer.
(i) The hearing shall be conducted by a hearing officer, who shall be authorized to:
(A) administer oaths and affirmations;
(B) regulate the course of the hearing, set the time and place for continuing the hearing, and fix the time for filing of legal briefs, memoranda and other documents;
(C) rule upon offers of proof and receive relevant evidence;
(D) require the parties at any time during the hearing to state their respective positions in support of any issues under consideration in the case;
(E) question any party or witness for the purpose of clarifying the record;
(F) take any other action for a speedy and expeditious hearing.
(3) Hearing schedule.
(i) The hearing shall be scheduled as soon as is practicable. The parties shall be given notice of the hearing date no fewer than twenty days prior to such date. The notice shall include the time, place and nature of the hearing.
(ii) No request for postponement of the hearing date will be considered unless a written application setting forth good cause for the postponement is received by the hearing officer within ten calendar days after mailing of the hearing notice. In the event of an emergency, however, a postponement may be considered on less notice than provided herein. A postponement may be granted only in writing by the hearing officer.
(4) Evidence.
(i) At the hearing, the parties shall have the right to call and examine witnesses, to introduce exhibits, and to cross-examine opposing witnesses.
(ii) No decision or determination shall be made except upon consideration of the record as a whole and as supported by the evidence. In the discretion of the hearing officer, technical rules of evidence need not be applied. However, effect shall be given to the rules of privilege recognized by law. Objections to evidentiary offers may be made and shall be noted in the record.
(5) Failure to appear. A default shall be entered upon the failure of the petitioner to appear at a hearing or at any adjourned date thereof, provided the petitioner has been given notice of the hearing date, and no written postponement has been granted pursuant to 19 RCNY § 33-04(c)(3). In the event of a default, the hearing shall be concluded and a final determination shall be issued pursuant to 19 RCNY § 33-04(c)(7) based on the record, if any, previously made.
(6) Hearing record. Hearings shall be transcribed verbatim or recorded by electronic recording devices. A copy of the transcript or electronic recording may be purchased at such rates as may be fixed by the Commissioner of Finance. If any party deems the hearing record to be inaccurate in any material respect, that party shall promptly notify the other parties and the hearing officer not later than five calendar days from receipt of the hearing record, specifying the portions of the record believed to be inaccurate.
(7) Final determination. Upon completion of the hearing, the Commissioner of Finance shall issue a final determination containing findings of fact, conclusions of law, and the dollar amount of the penalty imposed, if any. A copy of the determination shall be mailed to the petitioner and to the petitioner's representative.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-119729Fetched: 10/24/2026