Assembly Bill A4293

2021-2022 Legislative Session

Relates to the time period which an application for refund can be made when the refund is based on a clerical error or unlawful entry

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Sponsored By

Archive: Last Bill Status - In Assembly 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

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2021-A4293 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §556, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: A5133
2013-2014: A4128
2015-2016: A4029
2017-2018: A5608
2019-2020: A4629
2023-2024: A2294

2021-A4293 (ACTIVE) - Summary

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.

2021-A4293 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4293
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   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.
   § 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

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