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Bill

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

2025 Regular Session Introduced by Brian Miller and 1 co-sponsor

Summary of New York State Bill A 4473 Main Purpose and IntentThis bill seeks to extend the time period during which an application for a tax refund can be made when the refund is b

REFERRED TO REAL PROPERTY TAXATION
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Bill Summary · A 4473

Summary of New York State Bill A 4473

Main Purpose and Intent

This bill seeks to extend the time period during which an application for a tax refund can be made when the refund is based on a clerical error or unlawful entry on the part of the taxing authority. The bill aims to provide taxpayers with more flexibility and opportunity to correct such errors and obtain rightful refunds.

Key Provisions

  • Extends the time period for applying for a tax refund due to a clerical error or unlawful entry from 3 years to 6 years from the date the tax was paid.
  • Applies this extended time period to all types of taxes administered by state or local governments, including property taxes, sales taxes, and other levies.
  • Requires the taxing authority to notify taxpayers of the extended refund application period within 60 days of the bill's enactment.
  • Mandates that taxing authorities process refund applications within 90 days of receipt.

Affected Parties

  • Taxpayers who have overpaid taxes due to clerical errors or unlawful entries by state/local taxing authorities.
  • State and local government agencies responsible for administering and collecting various taxes.

Procedural and Timeline Aspects

  • The bill was introduced in the New York State Assembly on February 4, 2025 and has been referred to the Committee on Real Property Taxation.
  • If passed, the extended 6-year refund application period would take effect immediately upon the bill becoming law.
  • Taxing authorities would have 60 days to notify taxpayers of the new refund application timeline.
  • Refund applications would need to be processed within 90 days of receipt by the taxing authority.

Overall, this bill is aimed at providing taxpayers with more time and opportunity to correct tax overpayments resulting from administrative errors, potentially returning significant sums to affected individuals and businesses.

Compiled from official sources — confirm details with the bill’s official record.

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