§ 104. Electronic real property tax administration. 1. Notwithstanding\nany provision of law to the contrary, the commissioner is hereby\nauthorized to establish standards for electronic real property tax\nadministration (E-RPT). Such standards shall set forth the terms and\nconditions under which the various tasks associated with real property\ntax administration may be executed electronically, dispensing with the\nneed for paper documents. Such tasks shall include any or all of the\nfollowing:\n (a) The filing of exemption applications;\n (b) The filing of petitions for administrative review of assessments;\n (c) The filing of petitions for judicial review of assessments;\n (d) The filing of applications for administrative corrections of\nerrors;\n (e) The issuance of statements of taxes;\n (f) The payment of taxes, subject to the provisions of sections five\nand five-b of the general municipal law;\n (g) The provision of receipts for the payment of taxes;\n (h) The issuance of taxpayer notices required by law, including\nsections five hundred eight, five hundred ten, five hundred ten-a, five\nhundred eleven, five hundred twenty-five and five hundred fifty-one-a\nthrough five hundred fifty-six-b of this chapter; and\n (i) The furnishing of notices and certificates under this chapter\nrelating to state equalization rates, residential assessment ratios,\nspecial franchise assessments, railroad ceilings, taxable state lands,\nadvisory appraisals, and the certification of assessors and county\ndirectors or real property tax services, subject to the provisions of\nsubdivision five of this section.\n 2. Such standards shall be developed after consultation with local\ngovernment officials, the office of court administration in the case of\nstandards relating to petitions for judicial review of assessments, and\nthe office of the state comptroller in the case of standards relating to\npayments or taxes and the issuance of receipts therefor.\n 3. (a) Taxpayers shall not be required to accept notices, statements\nof taxes, receipts for the payment of taxes, or other documents\nelectronically unless they have so elected. Taxpayers who have not so\nelected shall be sent such communications in the manner otherwise\nprovided by law.\n (b) The governing board of any municipal corporation may, by local\nlaw, ordinance or resolution, determine that it is in the public\ninterest for such municipal corporation to provide electronic real\nproperty tax administration. Upon adoption of such local law, ordinance\nor resolution, such municipal corporation shall comply with standards\nset forth by the commissioner.\n (c) The standards prescribed by the commissioner pursuant to this\nsection relating to communications with taxpayers shall provide for the\ncollection of electronic contact information, such as e-mail addresses\nand/or social network usernames, from taxpayers who have elected to\nreceive electronic communications in accordance with the provisions of\nthis section. Such information shall be exempt from public disclosure in\naccordance with section eighty-nine of the public officers law.\n 4. When a document has been transmitted electronically in accordance\nwith the provisions of this section and the standards adopted by the\ncommissioner hereunder, it shall be deemed to satisfy the applicable\nlegal requirements to the same extent as if it had been mailed via the\nUnited States postal service.\n 5. (a) On and after January first, two thousand twenty, whenever the\ncommissioner is obliged by law to mail a notice of the determination of\na tentative state equalization rate, tentative special franchise\nassessment, tentative assessment ceiling or other tentative\ndetermination of the commissioner that is subject to administrative\nreview, the commissioner shall be authorized to furnish the required\nnotice by e-mail, or by causing it to be posted on the department's\nwebsite, or both, at his or her discretion. When providing
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