Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Jan 06, 2010 |
referred to local government |
Feb 23, 2009 |
referred to local government |
Senate Bill S2536
2009-2010 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Local Government Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2009-S2536 (ACTIVE) - Details
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd ยง556, RPT L
- Versions Introduced in 2011-2012 Legislative Session:
-
S211
2009-S2536 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2536 TITLE OF BILL : An act to amend the real property tax law, in relation to the time period for refunds attributable to clerical error or an unlawful entry PURPOSE : To amend the tax law to allow for a full refund or credit against an outstanding tax on taxes paid by a person when a clerical error is made by the tax levying body. SUMMARY OF PROVISIONS : Section 1 amends paragraph (a) of subdivision 1 of section 556 of the real properly tax law, as amended by chapter 616 of the laws of 2002 removing the three year limitation on a tax refund due to a clerical error. JUSTIFICATION : Currently the real property tax law allows for a refund to be paid within three years after a tax was overpaid due to a clerical error. However, many persons do not notice the error within that three year period. Due to the fact that the error was made on the part of the tax levying body and not the person filing taxes a refund for the full amount overpaid should be granted.
2009-S2536 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2536 2009-2010 Regular Sessions I N S E N A T E February 23, 2009 ___________ Introduced by Sen. MAZIARZ -- 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 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: Section 1. Paragraph (a) of subdivision 1 of section 556 of the real property tax law, as amended by chapter 616 of the laws of 2002, is amended to read as follows: (a) Pursuant to the provisions of this section, an appropriate tax levying body may refund to any person the amount of any tax paid by him or her, or portion thereof, as the case may be, or may provide a credit against an outstanding tax (i) where such tax was attributable to a clerical error or an unlawful entry [and application for refund or cred- it is made within three years from the annexation of the warrant for such tax], or (ii) where such tax was attributable to an error in essen- tial fact, other than an error in essential fact as defined in paragraph (d) of subdivision three of section five hundred fifty of this title, and such application for refund or credit is made within three years from the annexation of the warrant for such tax. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06463-01-9
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