Bill Text: NY A02294 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A02294 Detail]

Download: New_York-2023-A02294-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2294

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 25, 2023
                                       ___________

        Introduced  by  M. of A. MORINELLO, MILLER, SAYEGH -- Multi-Sponsored by
          -- M. of A.  MANKTELOW, WALSH -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation to the time peri-
          od for refunds attributable to clerical error or an unlawful entry

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Paragraph (a) of subdivision 1 of section 556 of the real
     2  property tax law, as amended by chapter 616 of  the  laws  of  2002,  is
     3  amended to read as follows:
     4    (a)  Pursuant  to  the  provisions of this section, an appropriate tax
     5  levying body may refund to any person the amount of any tax paid by  him
     6  or  her, or portion thereof, as the case may be, or may provide a credit
     7  against an outstanding tax (i) where such  tax  was  attributable  to  a
     8  clerical error or an unlawful entry [and application for refund or cred-
     9  it  is  made  within  three years from the annexation of the warrant for
    10  such tax], or (ii) where such tax was attributable to an error in essen-
    11  tial fact, other than an error in essential fact as defined in paragraph
    12  (d) of subdivision three of section five hundred fifty  of  this  title,
    13  and  such  application  for  refund or credit is made within three years
    14  from the annexation of the warrant for such tax.
    15    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04485-01-3