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
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