senate Bill S1998

Signed by Governor

Expands the definition of clerical error

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1044
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / May / 2014
    • 1ST REPORT CAL.878
  • 21 / May / 2014
    • 2ND REPORT CAL.
  • 28 / May / 2014
    • ADVANCED TO THIRD READING
  • 02 / Jun / 2014
    • PASSED SENATE
  • 02 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 02 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 12 / Jun / 2014
    • SUBSTITUTED FOR A1445
  • 12 / Jun / 2014
    • ORDERED TO THIRD READING CAL.671
  • 12 / Jun / 2014
    • PASSED ASSEMBLY
  • 12 / Jun / 2014
    • RETURNED TO SENATE
  • 09 / Oct / 2014
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2014
    • SIGNED CHAP.409

Summary

Expands the definition of "clerical error".

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Bill Details

See Assembly Version of this Bill:
A1445
Versions:
S1998
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง550, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S7097, A9688

Sponsor Memo

BILL NUMBER:S1998

TITLE OF BILL:
An act
to amend the real property tax law, in relation to expanding the
definition of "clerical error"

PURPOSE OF THE BILL: The purpose of the bill is to
allow a correction
of errors form to include an instance where an assessor has failed to
utilize the 581-a assessment method.

SUMMARY OF PROVISIONS: Section 1 of the bill will
amend subdivision 2
of section 550 of the real property tax law by adding an additional
paragraph that will expand the definition of "clerical error".

Section 2 relates to the effective date.

JUSTIFICATION: This bill will allow an assessor that
failed to use the
581-a assessment method to make a correction through the correction
of errors law. In 2005, the State Legislature added section 581-a to
the real property tax law that allowed for a separate assessment
method for property that contains a certain percentage of low income
housing. The correction of errors law was never updated to include
the instance where an assessor failed to correctly utilize the 581-a
assessment method.

PRIOR LEGISLATIVE HISTORY:
2012- S.7097 - Referred to Local Government

FISCAL IMPLICATIONS FOR STATE: None.

EFFECTIVE DATE:

This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1998

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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 expanding  the
  definition of "clerical error"

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (i) of subdivision 2 of section 550 of  the  real
property  tax  law,  as  amended  by chapter 144 of the laws of 2000, is
amended and a new paragraph (j) is added to read as follows:
  (i) an entry on a tax roll which is incorrect by reason of  a  mistake
in  the  transcription  of  a  relevied  school  tax or relevied village
tax[.]; OR
  (J) AN INCORRECT ENTRY OF ASSESSED VALUATION ON AN ASSESSMENT ROLL  OR
A  TAX ROLL DUE TO AN ASSESSOR'S FAILURE TO UTILIZE THE REQUIRED ASSESS-
MENT METHOD PURSUANT TO SECTION FIVE HUNDRED EIGHTY-ONE-A OF THIS  ARTI-
CLE IN THE VALUATION OF QUALIFYING REAL PROPERTY.
  S 2. This act shall take effect immediately.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00491-01-3

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