June 7, 2016

Jerry Boone, Commissioner

New York State Department of Taxation and Finance
W A Harriman Campus
Albany, New York 12227

Dear Commissioner Boone,

I write to express my concern over the Department of Taxation and Finances (the Department)
recent announcement that, with the exception of credits over $50, all remaining 2015 property
tax freeze credits will be combined with 2016 credits to be issued later this year. I respectfully
request that these decision be immediately reconsidered, and that the Department also publicly
disclose the total number of homeowners that this decision will affect, along with the overall
monetary value of those remaining credits. Additionally, the Department should immediately
review its practices and procedures to ensure that this situation does not repeat itself for the 2016
credits.

In recent months, my office has fielded numerous calls from local homeowners who had yet to
receive their promised check. After inquiring with the Department, we offered these homeowners
a Department telephone number that would allow them to learn the status of their credit. I was
deeply discouraged to learn that some of these residents have had to call this number numerous
times before finally receiving their check. With over 270,000 owner-occupied homes in Erie
County alone, I can only imagine that this scenario has been played out countless times across
the state. As public servants, it is our job to ensure that taxpayers receive their fair share of
property tax freeze credits in a timely manner.

I was proud to vote in favor of providing these property tax freeze credits in the 2014-15 New
York State Budget back in 2014 nearly two years ago. It was a sign that our states finances are
back in order after years of overspending and fiscal mismanagement. To now learn that
homeowners are still waiting to receive these checks is disheartening, to say the least. At this
point in the year, the 2015 credits should have already been disbursed. Simply lumping them into

the 2016 credit is not an acceptable solution to rectify this situation the Department must
immediately review this decision and complete the process of issuing all 2015 credits in their full
amount as quickly as possible. We owe it, both fiscally and morally, to the local homeowners
who have always paid their taxes, even as they have risen too fast for too long.

Again, I strongly urge the Department to review this decision and to immediately begin the
process of completing the issuance of all 2015 credits in a quick and timely manner, to review its
practices and procedures to prevent future occurrences, and I also request that a full accounting
of the remaining number of homeowners be provided to the public. Thank you for your attention
to this important matter. Should you have any questions, as always, I welcome your call.

Sincerely,

Timothy M. Kennedy
New York State Senator, 63rd District