8/19/20 N.Y. St. Reg. Miscellaneous Notices/Hearings

NY-ADR

8/19/20 N.Y. St. Reg. Miscellaneous Notices/Hearings
NEW YORK STATE REGISTER
VOLUME XLII, ISSUE 33
August 19, 2020
MISCELLANEOUS NOTICES/HEARINGS
 
Notice of Abandoned Property Received by the State Comptroller
Pursuant to provisions of the Abandoned Property Law and related laws, the Office of the State Comptroller receives unclaimed monies and other property deemed abandoned. A list of the names and last known addresses of the entitled owners of this abandoned property is maintained by the office in accordance with Section 1401 of the Abandoned Property Law. Interested parties may inquire if they appear on the Abandoned Property Listing by contacting the Office of Unclaimed Funds, Monday through Friday from 8:00 a.m. to 4:30 p.m., at:
1-800-221-9311 or visit our web site at: www.osc.state.ny.us
Claims for abandoned property must be filed with the New York State Comptroller's Office of Unclaimed Funds as provided in Section 1406 of the Abandoned Property Law. For further information contact: Office of the State Comptroller, Office of Unclaimed Funds, 110 State St., Albany, NY 12236.
PUBLIC NOTICE
Department of Health Office of Health Insurance Programs Notice of Application for Medicaid Redesign Term (MRT) 1115 Waiver Authority to Implement a 30-month Transfer of Assets Lookback for Community Based Long-Term Care Services
In July 1997, New York State received approval from the Centers for Medicare and Medicaid Services (“CMS”) for its “Partnership Plan” Medicaid Section 1115 Demonstration (the “1115 Demonstration”). In implementing the 1115 Demonstration, the State sought to achieve the following goals:
• Improve access to health care for the Medicaid population;
• Improve the quality of health services delivered; and
• Expand coverage to additional low-income New Yorkers with resources generated through managed care efficiencies.
In furtherance of these goals, the primary objective of the 1115 Demonstration was to enroll most of the State’s Medicaid population into managed care, and to use a managed care delivery system to deliver benefits to Medicaid recipients, create efficiencies in the Medicaid program and enable the extension of coverage to certain individuals who would otherwise be without health insurance.
The 1115 Demonstration was last renewed by CMS on December 7, 2016 and, at the time of renewal, the name of 1115 Demonstration was changed from the Partnership Plan to the New York Medicaid Redesign Team (“MRT”) Waiver. Since the MRT’s Waiver’s renewal, this waiver has been amended to reflect programmatic needs. Under the waiver, the State is required to seek Federal approval of any amendments.
Pursuant to a state statutory change on April 2, 2020, New York is seeking to apply transfer of assets rules beginning January 1, 2021 to certain categories of non-institutionalized individuals applying for coverage of community based long-term care (“CBLTC”) services, as listed below. The statutory change imposes a 30-month lookback period from the date a non-institutionalized individual applies for Medicaid coverage of CBLTC services. This change would mean that the Medicaid program will not pay for any of the CBLTC services listed below for a period of time if a prohibited transfer of countable assets for less than fair market value is made by an individual or an individual’s spouse within 30 months before an individual’s application for Medicaid coverage of community based long-term care services, or at any time after an individual applies for Medicaid coverage of CBLTC services. Under New York’s April 2, 2020 statutory change, the transfer of assets rules for CBLTC services are effective October 1, 2020. Implementation of this provision is described below. The exceptions to the Medicaid transfer of assets rules and provision for an undue hardship waiver that apply under the transfer of assets provisions of the federal Omnibus Budget Reconciliation (OBRA) of 1993 and Deficit Reduction Act (DRA) of 2005 would apply to transfers in these situations.
The State reviewed current utilization of services while preparing this proposal, and developed estimates of potential asset transfers. This statutory change was recommended by Medicaid Redesign Team II and adopted by the New York State Legislature in order to ensure that Medicaid payments are not used when CBTLC services could be covered by an individual’s own income and/or resources that were transferred, if the transfer is subject to the imposition of a transfer of asset penalty period. It is estimated that in 2021 and annually thereafter, approximately 2,700 new non-institutionalized applicants seeking Medicaid coverage of CBLTC through enrollment in a Managed Long Term Care Plan and approximately 40 applicants through Medicaid fee-for-service would be subject to an average penalty period of 0.85 months as a result of an average $10,000 prohibited transfer during the 30-month transfer of assets lookback period. Assuming an effective date of January 1, 2021, and as a result of this amendment, the State estimates approximately 2,700 new members will be impacted against an annual total enrollment of 2.8 million demonstration recipients. This amendment is expected to reduce the average annual total demonstration cost of $40 billion by $2.525 million in federal savings through the end of the current waiver period. Accordingly, any impact on the annual total enrollment of 2.8 million demonstration recipients, or individuals enrolled in Medicaid fee-for-service, is expected to be fairly small.
The State will seek approval under the Section 1115 waiver to apply a look-back period of thirty (30) months, rather than the federally required sixty (60) months, and to impose the lookback with a modified phase-in. This means a full 30-month retroactive review will be not be applied on January 1, 2021. Given the transfer of asset rules for CBLTC services are effective October 1, 2020 pursuant to New York’s April 2, 2020 statutory change, the State is seeking to begin applying the CBLTC transfer rules on January 1, 2021, meaning that applications for CBLTC services submitted on or after January 1, 2021 would be assessed for any transfers made on or after October 1, 2020.
Following are the Medicaid eligibility categories of non-institutionalized individuals impacted by this initiative:
Optional Medicaid Eligibility Categories:
• Ticket to Work Basic Group (SSA § 1902(a)(10)(A)(ii)(XV))
• Ticket to Work Medical Improvement Group (SSA § 1902(a)(10)(A)(ii)(XVI))
Medically Needy:
• Medically Needy Aged (SSA § 1902(a)(10)(C), 42 CFR 435.320 and 435.330)
• Medically Needy Blind (SSA § 1902(a)(10)(C), 42 CFR 435.322 and 435.330)
• Medically Needy Disabled (SSA § 1902(a)(10)(C), 42 CFR 435.324 and 435.330)
Following are the community based long-term care services the State plans to impact by this initiative:
• Adult day health care
• Assisted living program (ALP)
• Certified home health agency (CHHA) services
• Personal care services
• Consumer directed personal assistance program
• Limited licensed home care services
• Private duty nursing services
• Managed long-term care in the community*
*Note: Managed long-term care in the community is not a State Plan service and instead refers to enrollment in managed long-term care (MLTC) plans while residing in a community-based setting. These plans include Partial Capitation, Medicaid Advantage Plus and Programs of All-Inclusive Care for the Elderly (PACE). Because this service list includes most of the services in the MLTC benefit package found in Attachment B of the current 1115 Waiver Special Terms and Conditions, the State would not require nor permit enrollment in such plans prior to the proposed 30-month lookback.
This initiative does not pertain to waiver services obtained pursuant to 1915(c) or (d) of the Social Security Act, which are waiver services provided through the Traumatic Brain Injury Program, the Nursing Home Transition and Diversion Waiver Program, the consolidated 1915(c) Children’s Waiver and the Office for People With Developmental Disabilities’ (OPWDD) Comprehensive Home and Community-Based 1915(c) Waiver.
For individuals covered in the Medicaid eligibility groups that will be impacted by the State’s intended change, CBLTC services are provided primarily through Medicaid fee-for-service and managed long-term care (MLTC) plans. Some individuals in the Medicaid eligibility groups that will be impacted may receive these services through Medicaid mainstream managed care (MMC) plans. Under current standards, the services provided through MMC plans are included in one benefit package and enrollees are not required to be in need of CBLTC services for MMC plan enrollment. Conversely, MLTC plan enrollees are required to be in need of more than 120 days of CBLTC services. Therefore, the State will seek approval through an amendment to our Section 1115 waiver to exclude from this initiative all individuals that are enrolled in MMC plans, regardless of whether an individual is in a category that the State has elected to include in the eligibility groups that will be subject to non-institutional transfer penalties, and include MLTC plan enrollees receiving CBLTC services.
Further, the State will implement these proposed transfer of asset rules only to those newly seeking CBLTC services on or after January 1, 2021, and not to individuals already receiving CBLTC services on that date. This is in keeping with Federal and State practice implementing transfer of asset rules by “grandfathering” in individuals already in eligibility groups and receiving services that would be subject to transfer of asset rules.
In summary, New York is seeking such waiver authority as necessary under its Section 1115 Waiver to, effective January 1, 2021:
(i) Implement a 30-month transfer of assets lookback period for coverage of CBLTC services, rather than the federally required 60 months (See 42 USC § 1396p9(c)(1)(B)(i));
(ii) Impose the 30-month transfer of assets provision on individuals newly seeking CBLTC services through Medicaid fee-for-service or Managed Long Term Care plan enrollment on or after January 1, 2021, but exclude individuals seeking CBLTC services through Mainstream Managed Care or a Medicaid Advantage Plan; and
(iii) Phase in the application of the CBLTC transfer rules and 30-month lookback on January 1, 2021, meaning that applications for CBLTC services submitted on or after January 1, 2021 would be assessed for any transfers made on or after October 1, 2020.
A draft of the proposed amendment is available for review at: https://www.health.ny.gov/health_care/medicaid/redesign/mrt2/proposals/index.htm
Written comments will be accepted at: [email protected] or by mail at Department of Health, Office of Health Insurance Programs, Waiver Management Unit, 99 Washington Ave., 7th Fl., Suite 720, Albany, NY 12210.
All comments must be postmarked or emailed by 30 days from the date of this notice.
PUBLIC NOTICE
Department of State F-2020-0325 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act of 1972, as amended.
The applicant has certified that the proposed activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2020-0325, the Town of Wilson is proposing to add sheet pile and rock along ~60 linear feet of shoreline in an area currently occupied by large rock. The sheet pile will be placed landward of the Ordinary High Water Mark with rock extending below the plane of Ordinary High Water. The proposal also includes removal of an existing gabion basket wall running perpendicular to the shoreline along the edge of the existing concrete boat ramp. This wall will be replaced will 60 linear feet of sheet pile wall and toe stone. Finally, the plane involves replacing a previously removed dock/fishing pier system with a 4,700 square foot floating dock/pier systems to include an ADA compliant kayak launch, transfer bench and aluminum 5’ x 28’gangway access ramp. The work is proposed at the Town of Wilsons boat ramp on the West Branch of 12 Mile Creek located at 2297 Riverview Drive in the Town of Wilson, Niagara County. The purpose of the proposal is to replace the damaged dock/pier with floating docks and protect the boat launch parking area and concrete boat launch from high water and wave/wind energy.
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0325ForPN.pdf
Original copies of public information and data submitted by the applicant are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 15 days from the date of publication of this notice, or, September 3, 2020.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development & Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2020-0588 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act of 1972, as amended.
The applicant has certified that the proposed activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2020-0588, the Village of Wilson is proposing to reface and existing solid filled concrete pier with steel sheet pile and raise the top of the pier to an elevation of 252’ IGLD 1985. In addition, the proposal includes rebuilding the existing rock revetments on either side of the pier with more appropriately sized rock. This component of the project would involve the removal of existing rock and material along ~135 linear feet of shoreline and replacing the rock with larger rock within the footprint of the existing rock. The proposal is for the Village of Wilson’s Townline Pier property located at 36 Lake Street in the Village of Wilson, Niagara County.
This proposal is part of the New York State Lake Ontario Resiliency & Economic Development Initiative (REDI). REDI is a program created to increase the resilience of shoreline communities and bolster economic development throughout the Lake Ontario and St. Lawrence River regions of New York State. Additional information about the REDI program including project profiles can be found at: https://www.governor.ny.gov/programs/lake-ontario-resiliency-and-economic-development-initiative-redi
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0588ForPN.pdf
Original copies of public information and data submitted by the applicant are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 30 days from the date of publication of this notice, or, September 18, 2020.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development & Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2020-0596 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act of 1972, as amended.
The applicant has certified that the proposed activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2020-0596, Orleans County Department of Public Works is proposing to install a rock revetment along ~1,500 linear feet of Lake Ontario Shoreline. The proposed revetment would require excavation of ~7,100 cubic yards of material below the plane of Ordinary High Water along the bank and the placement of ~7,400 cubic yards of rock fill below the plane or Ordinary High Water. The project would result in a net fill of ~0.18 cubic yards per running foot below the plane of Ordinary High Water. The proposed revetment would have a final slope of 2:1 and extend up to an elevation of 255’ with light fill and planting above. The work is proposed for a stretch of shoreline along Lakeshore Road (route 97) between 14445 and 14595 in the Town of Carlton, Orleans County. The purpose of the proposal is to stabilize and prevent further erosion of the shoreline which could damage the road.
This proposal is part of the New York State Lake Ontario Resiliency & Economic Development Initiative (REDI). REDI is a program created to increase the resilience of shoreline communities and bolster economic development throughout the Lake Ontario and St. Lawrence River regions of New York State. Additional information about the REDI program including project profiles can be found at: https://www.governor.ny.gov/programs/lake-ontario-resiliency-and-economic-development-initiative-redi
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0596ForPN.pdf
Original copies of public information and data submitted by the applicant are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 30 days from the date of publication of this notice, or, September 18, 2020.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development & Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2020-0591 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act (CZMA) of 1972, as amended.
The applicant has certified that the proposed activities comply with and will be conducted in a manner consistent with the federally approved New York State Coastal Management Program (NYSCMP). The applicant's consistency certification and accompanying public information and data are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
In F-2020-0591, Ram Star Realty LLC is proposing to construct a new 4′ x 35′ fixed dock with a 30″ x 11′ ramp and 6′ x 20′ floating dock. The float will be chocked at 2′-6″ and the fixed dock will be constructed of open grate material. The project is located at 34 Old Fort Lane, Shinnecock Hills, 11968, Suffolk County on Old Fort Pond.
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0591RamStarRealtyLLC.pdf
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 30 days from the date of publication of this notice or September 18, 2020.
Comments should be addressed to: Department of State, Office of Planning and Development and Community Infrastructure, Consistency Review Unit, One Commerce Plaza, Suite 1010, 99 Washington Ave., Albany, NY 12231, (518) 474-6000. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2020-0610 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act of 1972, as amended.
The applicant has certified that the proposed activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2020-0610 or the “Four Sparrows Marsh Restoration at Mill Basin”, the applicant New York City Department of Parks and Recreation, is proposing to restore the Four Sparrow Marsh Park including: focused debris removal to address ongoing habitat loss and peat compaction; The restoration of elevations to an elevation that supports native marsh vegetation, as determined through biological benchmarks, by placing clean sand within identified sections marsh; and planting/restoration of native marsh vegetation within all sections of marsh where elevations have been restored. Finally, portions of the Belt Parkway right-of-way (ROW) will be planted with native trees and shrubs. The proposed location of the project is at Flatbush Avenue and Belt Parkway, Brooklyn, Kings County, Mill Basin.
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0610_FourSparrowsMarsh_ App.pdf
Original copies of public information and data submitted by the applicant are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 30 days from the date of publication of this notice, or, September 18, 2020.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development & Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2020-0611 Date of Issuance – August 19, 2020
The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act (CZMA) of 1972, as amended.
The applicant has certified that the proposed activities comply with and will be conducted in a manner consistent with the federally approved New York State Coastal Management Program (NYSCMP). The applicant's consistency certification and accompanying public information and data are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.
In F-2020-0611, Jeff and Shari Aronson are proposing to construct a new dock consisting of a 4′ x 19′ low-profile catwalk with an attached 4′ x 14′ kayak rack attached. A 4′ x 14′ ramp and a 6′ x 20′ float. Also, proposed are three 4″ x 6″ tie off piles. The project is located at 117 Cobb Isle Road, Water Mill, NY 11976, Suffolk County located on Mecox Bay.
The applicant’s consistency certification and supporting information are available for review at: http://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2020-0611Aronson.pdf
Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 15 days from the date of publication of this notice or September 3, 2020.
Comments should be addressed to: Department of State, Office of Planning and Development and Community Infrastructure, Consistency Review Unit, One Commerce Plaza, Suite 1010, 99 Washington Ave., Albany, NY 12231, (518) 474-6000. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State Uniform Code Variance/Appeal Petitions
Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.
2020-0330 Matter of Rose D. Luna, 42 Camille Lane, East Patchogue, NY 11772, for a variance concerning safety requirements, including ceiling height and the height under a girder. Involved is an existing one family dwelling located at 42 Camille Lane, East Patchogue, Town of Brookhaven, NY 11772 County of Suffolk, State of New York.
2020-0342 Matter of Tarbet And Lester, PLLC, Jonathan Tarbet, 132 N. Main St., First Fl., East Hampton, NY 11937, for an appeal concerning safety requirements, with respect to a fire apparatus access road. Involved is a fire department’s access to single family dwellings located at 105 Main Street, Village of East Hampton, NY 11937 County of Suffolk, State of New York.
2020-0344 Matter of Nina Bahazhevska, 97 Princeton Avenue, Hewlett, NY 11557, for a variance concerning safety requirements, including ceiling height and the height under a girder. Involved is an existing one family dwelling located at 97 Princeton Avenue, Hewlett, Town of Hempstead, NY 11557 County of Nassau, State of New York.
PUBLIC NOTICE
Department of State Uniform Code Variance/Appeal Petitions
Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.
2020-0343 In the matter of Crouse Hospital, Nathan Bliss, 736 Irving Avenue, Syracuse, NY 13210, for a variance concerning building and plumbing code requirements including to not provide privacy in patient screening toilet rooms to allow staff visibility.
Involved is the construction of a two story medical office building for Crouse Hospital Addiction Treatment Program, located at 2775 Erie Boulevard East, City of Syracuse, County of Onondaga, New York.
PUBLIC NOTICE
Department of Taxation and Finance Interest Rates
The Commissioner of Taxation and Finance hereby sets the interest rates for the months of October, November and December 2020 pursuant to Tax Law sections 697(j) and 1096(e), as follows:
For purposes of section 697(j) the overpayment rate of interest is set at 2 percent per annum, and the underpayment rate of interest is set at 7.5 percent per annum. For purposes of section 1096(e), the overpayment rate of interest is set at 2 percent per annum, and the underpayment rate of interest is set at 7.5 percent per annum. (The underpayment rates set pursuant to sections 697(j) and 1096(e) may not be less than 7.5 percent per annum.) Pursuant to Tax Law section 1145(a)(1), the underpayment rate for State and local sales and use taxes administered by the Commissioner of Taxation and Finance is 14.5 percent per annum. The underpayment rate for the special assessments on hazardous waste imposed by section 27-0923 of the Environmental Conservation Law is 15 percent.
For the interest rates applicable to overpayments (refunds) and underpayments (late payments and assessments) of the following taxes administered by the Commissioner of Taxation and Finance for the period October 1, 2020 through December 31, 2020, see the table below:
10/1/20 - 12/31/20 Interest Rate Per Annum Compounded Daily
Commonly viewed tax typesRefundsLate Payments & Assessments
Income **2%7.5%
Sales and use2%14.5% *
Withholding2%7.5%
Corporation **2%7.5%
All other tax typesRefundsLate Payments & Assessments
Alcoholic Beverage2%7.5%
Beverage Container Deposits2%7.5%
CigaretteNA7.5%
Diesel Motor Fuel2%7.5%
Estate2%7.5%
Fuel Use Tax******
Generation-Skipping Transfer2%7.5%
Hazardous Waste2%15%
Highway Use2%7.5%
Medical Marihuana2%7.5%
New York City Taxicab and Hail Vehicle Trip Tax2%7.5%
Metropolitan Commuter Transportation Mobility Tax2%7.5%
Mortgage Recording2%7.5%
Motor Fuel2%7.5%
Opioid Excise Tax2%7.5%
Paper Carryout Bag Reduction Fee2%14.5%*
Petroleum Business2%7.5%
Real Estate Transfer2%7.5%
Tobacco ProductsNA7.5%
Transportation Network Company Assessment2%7.5%
Waste Tire Fee2%7.5%
Wireless Communications Surcharge2%14.5%*
* The Tax Law requires the interest rate on sales tax assessments or late payments to be set at 14-1/2% for this quarter. However, if the Commissioner determines that the failure to pay or the delay in payment is due to reasonable cause and not willful neglect, the Commissioner may impose interest at the corporation tax late payment and assessment rate. That rate is 7.5% for this quarter.
** There are a number of state and local governmental bodies that have interest rates tied to the overpayment and underpayment rates contained in either section 697(j) (Income Tax) or section 1096(e) (Corporation Tax) of the Tax Law. For purposes of section 697(j) and section 1096(e) of the Tax Law, the overpayment rate for this period is 2%. For purposes of section 697(j) of the Tax Law, the underpayment rate for this period is 7.5%. For purposes of section 1096(e) of the Tax Law, the underpayment rate for this period is 7.5%.
*** Under section 527(f) of the Tax Law, the interest rates relating to the Fuel Use tax are set pursuant to the International Fuel Tax Agreement (IFTA). For more information regarding IFTA interest rates, see www.iftach.org
For further information contact: Kathleen Chase, Office of Counsel, Department of Taxation and Finance, W. A. Harriman Campus, Albany, NY 12227, (518) 530-4153
For rates for previous periods, visit the Department of Taxation and Finance website: www.tax.ny.gov/pay/all/interest_indexes/int-all-years.htm
End of Document