S T A T E O F N E W Y O R K
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4029
2015-2016 Regular Sessions
I N A S S E M B L Y
January 28, 2015
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Introduced by M. of A. CERETTO, HAWLEY -- 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.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07142-01-5