Assembly Bill A2294

2023-2024 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

Current 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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2023-A2294 (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
2021-2022: A4293

2023-A2294 (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.

2023-A2294 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2294
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2023
                                ___________
 
 Introduced  by  M. of A. MORINELLO, MILLER, SAYEGH -- Multi-Sponsored by
   -- M. of A.  MANKTELOW, WALSH -- read once and referred to the Commit-
   tee 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.
                                                            LBD04485-01-3

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