STATE OF NEW YORK
________________________________________________________________________
6653--A
2021-2022 Regular Sessions
IN SENATE
May 11, 2021
___________
Introduced by Sen. MANNION -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to providing for
a charge-back of refunds of taxes levied by a school district to
municipal public libraries and special district public libraries
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 article seven of this chap-
5 ter, which orders or directs the correction or striking of an assessment
6 appearing on that portion of a city, town or county assessment roll
7 applicable to a school district, shall be binding on such school
8 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, association library, municipal public
15 library, or special district public library may charge back to such
16 [public] library the portion of such refund attributable to library
17 purposes. Such refund shall be made in accordance with the procedure set
18 forth in this section, provided, however, that application for such
19 refund shall be made, by the petitioner or other person paying such tax,
20 within three years after the entry of the final order ordering or
21 adjudging or determining such assessment to have been excessive, unequal
22 or unlawful, or that real property was misclassified. The time of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10508-03-1
S. 6653--A 2
1 pendency of any appeal in any such proceeding or from any such order
2 shall not be deemed part of such three years.
3 § 2. This act shall take effect on the first of January next succeed-
4 ing the date on which it shall have become a law.
