S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4473
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2025
                                ___________
 
 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:
 
   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] SUCH PERSON, 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 credit 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 essential 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.
                                                            LBD01208-01-5