Forms, Guides, Brochures & Applications by Subject

Property
Parking & Vehicles
Business Tax
Other Services

Reports

Property
Parking & Vehicles
Business Tax
Other Reports

Finance Guidance

Finance Memoranda
Written by Finance's Legal Affairs Division, Memoranda advise taxpayers and tax professionals of the Department's current position and/or procedures with respect to specific issues. Memoranda are merely advisory and explanatory in nature, and not declaratory rulings or rules of the Department of Finance and do not have legal force or effect, do not set precedent, and are not binding on taxpayers.

Updates on Audit Issues
The Finance Audit Division has identified several issues that taxpayers frequently ask about. As a result of the many questions received, and in our ongoing efforts to provide clear and transparent guidance to taxpayers, Finance is providing Updates on Audit Issues, and will periodically publish new updates and information as they arise.

Statements of Audit Procedure (SAPs)
Selected procedures, prepared by the Finance Audit Division to guide the audit staff on various matters related to desk and field audits of City business taxes.

Statements of Assessment Procedure
Procedures prepared by the Finance Property Division to guide the property assessors in the valuation of property.

Redacted Letter Rulings
Written by Finance's Legal Affairs Division, letter rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts, and are provided in redacted form to protect taxpayer-specific information.

Rule-Making Actions
Finance issues rules of general application that interpret the statutes that govern City taxes administered by Finance. When Finance wishes to issue a new rule or amend a previously issued rule, the City Charter requires Finance to offer the proposed rule for public comment.

Freedom of Information Law (FOIL) Requests
All government agencies are required by law to make records available to the public under the Freedom of Information Law (FOIL). There are, however, exceptions to the records that must be made available. For example, Finance maintains many records that are secret under City, State, or federal tax law, and information that, if released, would violate an individual's personal privacy.