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NY A02294
Bill
Status
Introduced
1/25/2023
Primary Sponsor
Angelo Morinello
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AI Summary
- Removes the three-year time limitation for refunds or credits attributable to clerical errors or unlawful entries in real property tax law.
- Allows tax levying bodies to refund overpaid taxes or provide credits against outstanding taxes for clerical errors or unlawful entries without a deadline restriction.
- Maintains the existing three-year application deadline for refunds based on errors in essential fact (other than those defined in section 550).
- Takes effect immediately upon enactment.
Legislative Description
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.
Last Action
referred to real property taxation
1/3/2024
Committee Referrals
Real Property Taxation1/25/2023
Full Bill Text
No bill text available