S T A T E O F N E W Y O R K
________________________________________________________________________
8059
2013-2014 Regular Sessions
I N A S S E M B L Y
June 17, 2013
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing
mandate relief to local school districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (c) of subdivision 1 of section 726 of the real
property tax law, as amended by chapter 714 of the laws of 1982, is
amended to read as follows:
(c) Any final order in a proceeding under article seven of this chap-
ter, which orders or directs the correction or striking of an assessment
appearing on that portion of a city, town or county assessment roll
applicable to a school district, shall be binding on such school
district. Any amount of taxes of such school district at any time
collected upon such assessment in excess of the amount which would have
been paid had such assessment been made as determined by such order,
shall be refunded by the school authorities of such school district,
together with interest thereon computed as provided in subdivision two
of this section. Such refund shall be made in accordance with the proce-
dure set forth in this section, provided, however, that application for
such refund shall be made, by the petitioner or other person paying such
tax, within three years after the entry of the final order ordering or
adjudging or determining such assessment to have been excessive, unequal
or unlawful, or that real property was misclassified. The time of the
pendency of any appeal in any such proceeding or from any such order
shall not be deemed part of such three years. SUCH REFUND SHALL BE PAID
IN INSTALLMENTS FOR A PERIOD OF NO LESS THAN THREE YEARS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05324-03-3