Actions

Meetings

Local Government: Jun 4, 2013

Calendars

Active List: Jun 11, 2013 , Floor Calendar: Jun 5, 2013 , Floor Calendar: Jun 10, 2013 , Floor Calendar: Jun 11, 2013

Votes

Memo

BILL NUMBER:S1998

TITLE OF BILL: An act to amend the real property tax law, in relation to expanding the definition of "clerical error"

PURPOSE OF THE BILL: The purpose of the bill is to allow a correction of errors form to include an instance where an assessor has failed to utilize the 581-a assessment method.

SUMMARY OF PROVISIONS: Section 1 of the bill will amend subdivision 2 of section 550 of the real property tax law by adding an additional paragraph that will expand the definition of "clerical error".

Section 2 relates to the effective date.

JUSTIFICATION: This bill will allow an assessor that failed to use the 581-a assessment method to make a correction through the correction of errors law. In 2005, the State Legislature added section 581-a to the real property tax law that allowed for a separate assessment method for property that contains a certain percentage of low income housing. The correction of errors law was never updated to include the instance where an assessor failed to correctly utilize the 581-a assessment method.

PRIOR LEGISLATIVE HISTORY: 2012- S.7097 - Referred to Local Government

FISCAL IMPLICATIONS FOR STATE: None.

EFFECTIVE DATE:

This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

1998

2013-2014 Regular Sessions

IN SENATE

(PREFILED)

January 9, 2013
___________

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 expanding  the
  definition of "clerical error"

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (i) of subdivision 2 of section 550 of  the  real
property  tax  law,  as  amended  by chapter 144 of the laws of 2000, is
amended and a new paragraph (j) is added to read as follows:
  (i) an entry on a tax roll which is incorrect by reason of  a  mistake
in  the  transcription  of  a  relevied  school  tax or relevied village
tax[.]; OR
  (J) AN INCORRECT ENTRY OF ASSESSED VALUATION ON AN ASSESSMENT ROLL  OR
A  TAX ROLL DUE TO AN ASSESSOR'S FAILURE TO UTILIZE THE REQUIRED ASSESS-
MENT METHOD PURSUANT TO SECTION FIVE HUNDRED EIGHTY-ONE-A OF THIS  ARTI-
CLE IN THE VALUATION OF QUALIFYING REAL PROPERTY.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00491-01-3