New York S 10112: Requires the refund of certain excess school taxes collected by school districts located within Rockland County resulting from erroneous tax levy increases

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S10112 Summary:

BILL NOS10112 

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SAME ASSAME AS A11653

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SPONSORWEBER

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COSPNSROBERACKER

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MLTSPNSR

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Requires the refund of certain excess school taxes collected by school districts located within Rockland County resulting from erroneous tax levy increases for the 2024--2025 school tax levy.

Go to top S10112 Actions:

BILL NOS10112 

&nbsp

04/30/2026REFERRED TO LOCAL GOVERNMENT

Go to topS10112 Committee&nbspVotes:

Go to topS10112 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10112 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10112

 IN SENATE

 April 30, 2026
 ___________

 Introduced by Sen. WEBER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT in relation to requiring the refund of excess school taxes
 collected by school districts located within Rockland County resulting
 from erroneous tax levy increases

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Legislative Intent. The legislature hereby finds and
 2 declares that taxpayers are entitled to fair and accurate tax levies
 3 imposed by school districts. When a school district imposes a tax levy
 4 increase based upon materially erroneous financial information miscalcu-
 5 lations, or incorrect determinations, and such increase results in the
 6 collection of excess taxes, taxpayers should be entitled to refunds of
 7 such excess amounts. The purpose of this act is to ensure that taxpayers
 8 in school districts located within Rockland County are refunded any
 9 excess taxes collected as a result of erroneous tax levy increases.
 10 § 2. Refund of excess school taxes in Rockland county resulting from
 11 erroneous tax levy increases. 1. This section shall apply to all public
 12 school districts wholly or partially located within Rockland county.
 13 2. For the purposes of this section, "erroneous tax levy increase"
 14 shall mean any increase in a school district tax levy that is subse-
 15 quently determined by the commissioner of education, the state comp-
 16 troller, a court of competent jurisdiction, or other lawful authority to
 17 have been based upon incorrect financial information, clerical error,
 18 mathematical error, or other substantive miscalculation.
 19 3. Where an erroneous tax levy increase is determined to have resulted
 20 in the collection of excess school taxes for the 2024--2025 school tax
 21 levy, the school district, in cooperation with the appropriate tax-levy-
 22 ing authority, shall:
 23 (a) determine the total amount of excess taxes collected;
 24 (b) calculate the proportional excess amount paid by each affected
 25 taxpayer; and
 26 (c) issue a refund or tax credit to each affected taxpayer in the
 27 amount of such excess payment.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15028-02-6

 S. 10112 2

 1 4. Such refund shall be issued either: (a) as a direct payment to the
 2 taxpayer; or (b) as a credit applied to a subsequent school tax bill.
 3 The manner in which such refund is issued shall be determined by the
 4 tax-levying authority.
 5 5. Refunds or credits required pursuant to this section shall be
 6 issued within one hundred eighty days of the final determination that an
 7 erroneous tax levy increase occurred.
 8 6. The commissioner of taxation and finance is authorized to promul-
 9 gate rules and regulations necessary to implement the provisions of this
 10 section.
 11 7. Nothing in this section shall be construed to limit or impair any
 12 other right or remedy otherwise available to taxpayers under law.
 13 § 3. If any clause, sentence, paragraph, subdivision, section or part
 14 of this act shall be adjudged by any court of competent jurisdiction to
 15 be invalid, such judgment shall not affect, impair, or invalidate the
 16 remainder thereof, but shall be confined in its operation to the clause,
 17 sentence, paragraph, subdivision, section or part thereof directly
 18 involved in the controversy in which such judgment shall have been
 19 rendered. It is hereby declared to be the intent of the legislature that
 20 thi