New York A 4473: Relates to the time period which an application for refund can be made when the refund is based on a clerical error or unlawful entry

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A04473 Summary:

BILL NOA04473 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORMorinello (MS)

&nbsp

COSPNSRMiller

&nbsp

MLTSPNSRManktelow, Walsh

&nbsp

Amd §556, RPT L

&nbsp

Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

Go to top A04473 Actions:

BILL NOA04473 

&nbsp

02/04/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA04473 Committee&nbspVotes:

Go to topA04473 Floor&nbspVotes:

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

Go to topA04473 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4473

 2025-2026 Regular Sessions

 IN ASSEMBLY

 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:

 1 Section 1. Paragraph (a) of subdivision 1 of section 556 of the real
 2 property tax law, as amended by chapter 616 of the laws of 2002, is
 3 amended to read as follows:
 4 (a) Pursuant to the provisions of this section, an appropriate tax
 5 levying body may refund to any person the amount of any tax paid by [him
 6 or her] such person, or portion thereof, as the case may be, or may
 7 provide a credit against an outstanding tax (i) where such tax was
 8 attributable to a clerical error or an unlawful entry [and application
 9 for refund or credit is made within three years from the annexation of
 10 the warrant for such tax], or (ii) where such tax was attributable to an
 11 error in essential fact, other than an error in essential fact as
 12 defined in paragraph (d) of subdivision three of section five hundred
 13 fifty of this title, and such application for refund or credit is made
 14 within three years from the annexation of the warrant for such tax.
 15 § 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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