Bill S1998-2013

Expands the definition of clerical error

Expands the definition of "clerical error".

Details

Actions

  • Oct 21, 2014: SIGNED CHAP.409
  • Oct 9, 2014: DELIVERED TO GOVERNOR
  • Jun 12, 2014: returned to senate
  • Jun 12, 2014: passed assembly
  • Jun 12, 2014: ordered to third reading cal.671
  • Jun 12, 2014: substituted for a1445
  • Jun 2, 2014: referred to ways and means
  • Jun 2, 2014: DELIVERED TO ASSEMBLY
  • Jun 2, 2014: PASSED SENATE
  • May 28, 2014: ADVANCED TO THIRD READING
  • May 21, 2014: 2ND REPORT CAL.
  • May 20, 2014: 1ST REPORT CAL.878
  • Jan 8, 2014: REFERRED TO LOCAL GOVERNMENT
  • Jan 8, 2014: returned to senate
  • Jan 8, 2014: died in assembly
  • Jun 11, 2013: referred to ways and means
  • Jun 11, 2013: DELIVERED TO ASSEMBLY
  • Jun 11, 2013: PASSED SENATE
  • Jun 10, 2013: ADVANCED TO THIRD READING
  • Jun 5, 2013: 2ND REPORT CAL.
  • Jun 4, 2013: 1ST REPORT CAL.1044
  • Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Jun 4, 2013
Ayes (7): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Latimer
Ayes W/R (2): Gipson, O'Brien
VOTE: COMMITTEE VOTE: - Local Government - May 20, 2014
Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

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.

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