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.
STATE OF NEW YORK
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4473
2025-2026 Regular Sessions
IN ASSEMBLY
February 4, 2025
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Introduced by M. of A. MORINELLO, MILLER -- 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] such person, or portion thereof, as the case may be, or may
7 provide a credit against an outstanding tax (i) where such tax was
8 attributable to a clerical error or an unlawful entry [and application
9 for refund or credit is made within three years from the annexation of
10 the warrant for such tax], or (ii) where such tax was attributable to an
11 error in essential fact, other than an error in essential fact as
12 defined in paragraph (d) of subdivision three of section five hundred
13 fifty of this title, and such application for refund or credit is made
14 within three years 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.
LBD01208-01-5
