Challenging New York City’s congestion-pricing program for vehicles entering its business district in Midtown and Lower Manhattan

Two New York counties—Rockland and Orange [Plaintiffs]—sued the Triborough Bridge and Tunnel Authority and the Metropolitan Transportation Authority, [Defendants] alleging that New York City’s congestion-pricing program imposed an unauthorized tax, unconstitutionally restricted the right to travel, and violated the Due Process, Equal Protection, and Excessive Fines Clauses of New York State's and the U.S. Constitution. The district court granted Defendants’ motion to dismiss for failure to state a claim.

United States Court of Appeals for the Second Circuit summarized its decision in the instant appeal challenging the District Court's ruling in County of Rockland v. Triborough Bridge & Tunnel Authority, as follows: 

New York City’s congestion-pricing program charges a toll for vehicles entering the Central Business District in Midtown and Lower Manhattan. Assuming without deciding that the toll is not a tax under New York law, the Second Circuit concluded that the District Court correctly dismissed causes of action, noting that Orange County failed to allege that congestion pricing violates the right to travel.

In the words of the Circuit Court, "The program does not create invidious distinctions among drivers or impose more than a minor restriction on the right to travel". 

Accordingly, the Circuit Court, observing that it had reviewed the unresolved issues the District Court's ruling "only for reasonableness", opined that Orange County failed to allege that the challenged toll is an unreasonable user fee, noted that:

1. Plaintiffs failed to state Due Process or Equal Protection claims because the congestion-pricing program is rationally related to New York’s legitimate interests in raising funds for mass transit and reducing vehicular congestion; and

2. "Rockland County does not plausibly allege that the toll is an unconstitutionally excessive fine".

Accordingly, the Second Circuit affirmed "the judgments of the district court".

Click HERE to access the Circuit Court's ruling posted on the Internet. 

Responding to a New York State Freedom of Information Law request

The Town received Plaintiff's Freedom of Information Law [FOIL] request and on the same day responded to the request by advising Plaintiff' that all of the requested records could be found in "permit files" on the Town's website. The Town then provided Plaintiff' with the appropriate the website's address, told Plaintiff how the website could be accessed via the Internet, and provided Plaintiff with information on how to access permit files via the Town's "public kiosk." The Town's letter to Plaintiff also indicated that "[Plaintiff's] FOIL [request] is now completed." 

Petitioner administratively appealed the Town's determination, but the Town did not respond and Petitioner commenced the instant CPLR Article 78.  

Supreme Court dismissed [1] Plaintiff's petition; [2] Plaintiff's application for an award of attorney's fees and litigation costs; and [3] Plaintiff's request for a judgment declaring that the Town acted unlawfully in withholding records from Plaintiff. Plaintiff appealed the Supreme Court's decision.

Observing that to promote open government and public accountability New York State'  FOIL "imposes a broad duty on government to make its records available to the public", the Appellate Division explained that "[w]hen faced with a FOIL request, an agency must either disclose the record sought, deny the request and claim a specific exemption to disclosure, or certify that it does not possess the requested document and that it could not be located after a diligent search".

Here, said the Appellate Division, the Supreme Court properly granted the Town's motion to dismiss that branch of Plaintiff's complaint which sought to compel the production of the "requested records" as the Town's FOIL response was not a denial but, in fact,  informed the Plaintiff how to locate the requested records either via the Town's website or in person.

The Appellate Division's decision also noted that "Although the Town referred the [Plaintiff] to a publicly available website, the [Plaintiff] did not request the records in any specific format" and  the Town was not required to certify that any requested records could not be found after diligent search as such a certification requirement is only triggered "when, in lieu of granting a FOIL request, the agency finds that it either does not possess the item requested or is unable to locate it after a diligent search".

Here the records requested were always available to the Plaintiff, who was so advised  prior to the commencement of the Plaintiff's instant CPLR Article 78 proceeding and thus the litigation "did not trigger the production of such records". 

Accordingly, the Appellate Division found that Plaintiff was not entitled to discretionary fees pursuant to Public Officers Law §89(4)(c)(i) "because even though Plaintiff administratively appealed the Town's FOIL determination and the Town did not provide a response, there was nothing to administratively appeal, as the Town did not deny the Plaintiff's FOIL request".

Click HERE to access the Appellate Division's decision posted on the Internet.

New York State's Comptroller releases taxpayer migration dashboard

On June 10, 2026, New York State Comptroller Thomas P. DiNapoli unveiled a new taxpayer migration dashboard today where users can track the number of personal income tax (PIT) filers moving in and out of New York.

DiNapoli has been monitoring taxpayer trends, most recently issuing a report that examined pre-pandemic trends in PIT tax filings and a follow-up report that analyzed changes in the pandemic years of 2020 and 2021. Using data from the Department of Taxation and Finance, this dashboard contains the latest numbers on part-year resident tax filers and will be updated annually to allow the public the ability to analyze trends on taxpayers moving into and out of the state each year.

Part-year resident tax filers made up 2% of New York state filers in 2024. These filers are those whose tax returns indicated they moved into or out of the state during the tax year. Though a small share of all taxpayers, the movement of these part-year residents can affect collections over time—particularly since New York has experienced a net out-migration of resident filers since 2015. However, the net out-migration of tax filers is not equal to state population gained or lost.

“Personal income taxes are New York’s largest tax revenue source, accounting for more than one out of two tax dollars collected by the state,” DiNapoli said. “When personal income taxes drive so much of the state’s revenue, even small shifts in the number of tax filers can have an impact over time. The pandemic caused a large movement of taxpayers out of New York in 2020, but the dashboard shows this was an aberration. Although out-migration has continued, it slowed considerably and was well below pre-pandemic levels in 2024. I remain very concerned about the net loss of married, middle-class filers, and urge policymakers to continue their efforts to improve affordability for New York’s families.”

The interactive chart provides data for tax filers moving into and out of New York in a given year based on part-year resident filers, and allows for analysis based on filing status or income. For example, the dashboard indicates:

• In 2024 there were 256,164 part-year filers; of these filers, 121,251 moved into New York, while 134,913 left the state, a net out-migration of 13,662 taxpayers—a loss of approximately 1 in 1,000 resident taxpayers.
• The greatest net loss of taxpayers was among married filers with incomes between $100,000 and $500,000 – a net loss of 8,200, or more than half of the total net out-migration, in 2024.
• Net out-migration rates increase at higher income levels; in 2024, net out-migration averaged 1 in every 100 resident filers with incomes over $500,000. 
• One positive post-pandemic trend is that there has been a net in-migration of single filers each year since 2022.

Dashboard

Taxpayer Migration in New York State

Related Reports

Moving In or Out? New York State Personal Income Taxpayer Migration Trends

Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline

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Workers' Comp 101 with the Advocate for Injured Workers continues

The New York State Workers' Compensation Board continues its free webinar series for employees next week, and there is still time to register!

On the dates listed below, the Board’s Advocate for Injured Workers will discuss the basics of the workers’ compensation system, including employees’ rights if they become injured or ill on the job. Presentations will also cover:

• Employees’ benefits under workers’ compensation
• How to file a claim
• How to get help with your claim if needed
• Tips and best practices for injured workers

The sessions are free and there will be time at the end for questions and will be held on:

  Tuesday, July 14, 2026  11:00 a.m. – 12:00 p.m.    

Tuesday, August 4, 2026  11:00 a.m. – 12:00 p.m.

Wednesday, September 2, 2026  11:00 a.m. – 12:00 p.m.

Register here

More information

Visit the Advocate for Injured Workers section of the Board’s website for additional resources.

You can also call the Advocate for Injured Workers at (877) 632-4996 or email advinjwkr@wcb.ny.gov.

Having trouble?

If you are having trouble registering for or attending any of these webinars, check out these Webinar FAQs.

 

Selected Internet blog posts for the week ending July 10, 2026

How Branded Communications Can Improve Government Billing Learn how consistently branded communications can increase constituent trust, improve engagement and support stronger government billing. DOWNLOAD

Fewer Births Mean Fewer Students. Now is the time for policymakers to take steps to mitigate the impact and better support schools and students. Read More

Fighting AI with AI: How State and Local Governments Can Stop Fraud This thought leadership paper covers common misconceptions about AI in identity verification and the technology components agencies need to combat to prevent AI-driven fraud. Read more to learn how your agency can enhance its approach to identity verification. DOWNLOAD 

Essential Steps to Building a Strong Grant Compliance Framework From internal controls to reporting and monitoring, this guide explores the key components of a stronger, more sustainable approach to grant compliance. DOWNLOAD

Using Existing Platforms to Meet New Political Priorities With 39 gubernatorial elections set for fall 2026, navigating change is a crucial skill for state CIOs. This paper explores how CIOs can deliver fast and visible wins that align with policy priorities of incoming administrations. DOWNLOAD

Essential Steps to Building a Strong Grant Compliance Framework From internal controls to reporting and monitoring, this guide explores the key components of a stronger, more sustainable approach to grant compliance. DOWNLOAD

The AI-Enhanced Meeting: Improving Access and Driving Better Outcomes   Discover how AI is transforming the way public sector teams meet, collaborate and deliver results. In this paper, you’ll learn how AI-powered tools are helping agencies overcome common challenges in hybrid environments. DOWNLOAD

Dangerous Heat Is Coming To More Parts Of The Country Than Ever. The Federation of American Scientists has compiled a library of remediation strategies and policies. Read More

Deferred Maintenance and Its Impact on Communities This eBook examines the problem of deferred maintenance for America's infrastructure, considers ways to identify deferred maintenance issues early and explores options for addressing them quickly. DOWNLOAD

Fighting AI with AI: How State and Local Governments Can Stop Fraud Uncover common misconceptions about AI in identity verification and the technology components agencies need to combat to prevent AI-driven fraud. DOWNLOAD

Redefining Government Efficiency State and local efficiency initiatives are going beyond cost control. While savings clearly matter, a growing number of these efforts also seek to connect spending to outcomes, increase institutional capacity, and improve the responsiveness and usability of resident services. This report examines how the concept of government efficiency is evolving and offers examples of what these trends look like in practice. DOWNLOAD

Making Sense of AI in Public Services A practical guide for public sector leaders choosing between generative AI tools, chatbots, and agentic AI. DOWNLOAD