Bill Text: NY S06222 | 2021-2022 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides respondents the option to repay a court ordered refund in installments of no more than five years.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S06222 Detail]

Download: New_York-2021-S06222-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6222

                               2021-2022 Regular Sessions

                    IN SENATE

                                     April 15, 2021
                                       ___________

        Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
          and when printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax  law,  in  relation  to  providing
          mandate relief to local school districts

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

     1    Section 1.  Paragraph (c) of subdivision 1 of section 726 of the  real
     2  property  tax  law,  as  amended  by chapter 546 of the laws of 2014, is
     3  amended to read as follows:
     4    (c) Any final order in a proceeding under this article [seven of  this
     5  chapter],  which  orders  or  directs  the  correction or striking of an
     6  assessment appearing on that portion of a city, town or  county  assess-
     7  ment  roll  applicable  to  a  school district, shall be binding on such
     8  school district. Any amount of taxes of such school district at any time
     9  collected upon such assessment in excess of the amount which would  have
    10  been  paid  had  such  assessment been made as determined by such order,
    11  shall be refunded by the school authorities  of  such  school  district,
    12  together  with  interest thereon computed as provided in subdivision two
    13  of this section. A school district which levies taxes  on  behalf  of  a
    14  school  district  public  library may charge back to such public library
    15  the portion of such refund attributable to library purposes. Such refund
    16  shall be made in  accordance  with  the  procedure  set  forth  in  this
    17  section,  provided,  however,  that application for such refund shall be
    18  made, by the petitioner or other person paying such  tax,  within  three
    19  years after the entry of the final order ordering or adjudging or deter-
    20  mining  such  assessment to have been excessive, unequal or unlawful, or
    21  that real property was misclassified. The time of the  pendency  of  any
    22  appeal in any such proceeding or from any such order shall not be deemed
    23  part  of such three years. Such refund shall be paid in installments for
    24  a period of no less than three years.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08223-01-1