Hazardous Waste Assessments And Fees
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There are two types of charges are levied by New York State on hazardous waste management, regulatory program fees and special assessment taxes.
Regulatory Program Fees
Regulatory program fees were established in 1983 through Article 72, Environmental Conservation Law (ECL), which authorizes the Department of Environmental Conservation to collect regulatory fees and penalties from certain public and private facilities required to have air, water (SPDES), hazardous waste and waste transporter permits and from hazardous waste generators. Hazardous waste regulatory fees were amended in 2003, 2004 and 2010. See the Regulatory Program Fee Regulations section below for more information.
The following are charged annual regulatory program fees in New York State:
- Hazardous waste generators
- Hazardous wastewater generators
- Treatment, storage and disposal facilities (TSDFs)
TSDF fees are assessed according to facility type and the amount of hazardous waste managed.
Annual invoices are sent by the Department to all TSDF's and to all required generators. Payments are sent to DEC. Of the revenue collected, 15% is transferred to the environmental protection fund not to exceed $2.1 million, 71% is transferred to the Hazardous Waste Remedial Fund's Industry Fee Transfer Account, and the balance is used to fund other environmental quality program needs. The Hazardous Waste Remedial Fund's Industry Fee Transfer Account is used to pay 50 percent of the debt service associated with the 1986 Environmental Quality Bond Act (EQBA) bonds used for the remedial program.
For questions about regulatory program fees, contact the Hazardous Waste Compliance and Technical Support section by email or call (518) 402-8652.
Regulatory Program Fee Regulations
Effective January 1, 2010, new hazardous waste program fees were enacted into Article 72, Title 4 of the Environmental Conservation Law (ECL). This statute supersedes the hazardous waste program fees that are included in DEC's Hazardous Waste Program Fees regulations at 6 NYCRR 483.1(a) and 483.1(b)(2)(i) (link leaves DEC website).
For details on this statute, please refer to ECL 72-0402 (link leaves DEC website). To find this law and access the full text of Article 72, Title 4, Section 2, select "ENV Environmental Conservation" and scroll to "Article 72," then select "Title 4" and finally select "72-0402."
DEC will be amending Part 483 and information will be posted on this page when available.
Special Assessment Taxes
Established in 1982 and amended in 1985, special assessment taxes are levied on all facilities in New York State that generate hazardous waste. The amount of the assessment is based on the amount of waste generated and the method of waste disposal.
Assessments are levied on a scale ranging from $27.00 per ton for land filling down to $2.00 per ton for on-site incineration. The assessment is due on a quarterly basis and payable to the New York State Department of Taxation and Finance. One hundred percent of the revenue collected goes to the Hazardous Waste Remedial Fund's Industry Fee Transfer Account which is used to pay 50 percent of the debt service associated with the 1986 EQBA bonds used for the remedial program. Annual fluctuations occur in the revenues collected from the hazardous waste special assessment taxes because of the year-to-year changes in the source, amount and method of management of the hazardous wastes.
See also the following items about using Handling Codes on the Manifest Form Instructions page:
- "Box 13, Waste Codes" section
- "Box 13 - Additional New York State Requirement" section
See also the following items about using Handling Codes and Management Method Codes on the Hazardous Waste Manifest System page:
- "Waste Codes" section
- "Special Assessment Taxes" section
The TP-550-MN Special Assessment Form is available using the link to the right under Links Leaving DEC's Website. For questions completing it, please read the form instructions, using the link to the right under Links Leaving DEC's Website, or e-mail, or call (518) 402-8652.
Special Assessment taxes are required by ECL 27-0923 (see Links Leaving DEC's Website: on the right side of this page for links to this)
Guidance Documents for Regulatory Program Fees & Special Assessment Taxes
- General Information: Hazardous Waste Regulatory Fees & Special Assessment Tax (PDF, 76 KB) - Describes the hazardous waste management activities that are subject to fees and taxes, which entities are subject to different fees and taxes, the exemptions that are available, information about how fees and taxes are calculated, how often the taxes and fees need to be paid, the State agency that receives the payments for each program, and how the money collected from the fees and taxes are used by the State to support environmental programs.
- Administrative Criteria Used to Apply Statutory Exemptions for Hazardous Waste Regulatory Fees & Special Assessment Taxes (PDF, 88 KB) - Describes the administrative criteria used by DEC to evaluate claims of exemption from hazardous waste regulatory fees and special assessment taxes.