S T A T E O F N E W Y O R K
________________________________________________________________________
144
2019-2020 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2019
___________
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 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 546 of the laws of 2014, is
amended to read as follows:
(c) Any final order in a proceeding under THIS article [seven of this
chapter], which orders or directs the correction or striking of an
assessment appearing on that portion of a city, town or county assess-
ment 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. A school district which levies taxes on behalf of a
school district public library may charge back to such public library
the portion of such refund attributable to library purposes. Such refund
shall be made in accordance with the procedure 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 deter-
mining 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05289-01-9