Bill Text: NY A04293 | 2021-2022 | 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 5-1)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A04293 Detail]

Download: New_York-2021-A04293-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4293

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 1, 2021
                                       ___________

        Introduced  by  M.  of  A. MORINELLO, SAYEGH, B. MILLER, SALKA -- Multi-
          Sponsored by -- M.  of A. MANKTELOW, WALSH -- read once  and  referred
          to the Committee 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.
                                                                   LBD08766-01-1