§ 556-b. Correction of certain errors, substantial in number and identical in nature. 1. If the same clerical error as defined in paragraph (b), paragraph (d) or paragraph (e) of subdivision two of section five hundred fifty of this title, or the same unlawful entry as defined in paragraph (b) of subdivision seven of section five hundred fifty of this title, occurs with respect to a substantial number of parcels in the preparation of a tax roll, such clerical error or unlawful entry shall be corrected as provided in this section.

Terms Used In N.Y. Real Property Tax Law 556-B

  • Clerical error: means :

    (a) an incorrect entry of assessed valuation on an assessment roll or on a tax roll which, because of a mistake in transcription, does not conform to the entry for the same parcel which appears on the property record card, field book or other final work product of the assessor, or the final verified statement of the board of assessment review; or

    (b) an entry which is a mathematical error present in the computation of a partial exemption; or

    (c) an incorrect entry of assessed valuation on an assessment roll or on a tax roll for a parcel which, except for a failure on the part of the assessor to act on a partial exemption, would be eligible for such partial exemption; or

    (d) an entry which is a mathematical error present in the computation or extension of the tax; or

    (e) an entry on a tax roll which is incorrect by reason of a mistake in the determination or transcription of a special assessment or other charge based on units of service provided by a special district; or

    (f) a duplicate entry on an assessment roll or on a tax roll of the description or assessed valuation, or both, of an entire single parcel; or

    (g) an entry on an assessment or tax roll which is incorrect by reason of an arithmetical mistake by the assessor appearing on the property record card, field book or other final work product of the assessor; or

    (h) an incorrect entry on a tax roll of a relevied school tax or relevied village tax which has been previously paid; or

    (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 assessment method pursuant to section five hundred eighty-one-a of this article in the valuation of qualifying real property. See N.Y. Real Property Tax Law 550
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Tax levying body: means the governing board of a municipal corporation which annexes a warrant for the collection of taxes to a final assessment roll. See N.Y. Real Property Tax Law 550
  • Tax roll: means a final assessment roll upon which taxes have been extended and to which a warrant has been annexed. See N.Y. Real Property Tax Law 550
  • Unlawful entry: means :

    (a) an entry on the taxable portion of the assessment roll or the tax roll, or both, of the assessed valuation of real property which, except for the provisions of section four hundred ninety of this chapter, is wholly exempt from taxation; or

    (b) an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property which is entirely outside the boundaries of the assessing unit, the school district or the special district in which the real property is designated as being located, but not an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property assessed pursuant to subdivisions two through five of section five hundred of this article; or

    (c) an entry of assessed valuation on an assessment roll or on a tax roll, or both, which has been made by a person or body without the authority to make such entry; or

    (d) an entry of assessed valuation of state land subject to taxation on an assessment roll or on a tax roll, or both, which exceeds the assessment of such land approved by the commissioner; or

    (e) an entry of assessed valuation of a special franchise on an assessment roll or on a tax roll, or both, which exceeds the final assessment thereof as determined by the commissioner pursuant to subdivision one of section six hundred six of this chapter, or the full value of that special franchise as determined by the commissioner pursuant to subdivision two of section six hundred six of this chapter adjusted by the final state equalization rate established by the commissioner for the assessment roll upon which that value appears. See N.Y. Real Property Tax Law 550

2. One application, in triplicate, shall be filed with the county director of real property tax services, on behalf of all owners of property affected by the clerical error or the unlawful entry described in subdivision one of this section. Such application shall be on a form and contain such information as may be prescribed by the commissioner.

3. (a) The county director, within ten days of the receipt of an application filed pursuant to this section, shall investigate the circumstances of the claimed clerical error or unlawful entry and shall forthwith issue a written report, notifying the tax levying body of his findings with respect thereto. If the tax levying body determines that the claimed clerical error or unlawful entry has occurred, it shall immediately issue an order setting forth the corrected taxes, directing the officer having jurisdiction of the tax roll to correct such roll.

(b) An applicant and all owners of property affected by the clerical error or unlawful entry, provided the application was filed with the county director within the period when taxes may be paid without interest, may pay the corrected tax as determined by the tax levying body without interest, if payment is made within eight days of the date on which the corrected tax bill is mailed.

4. Upon issuance of the order prescribed by subdivision three of this section, the tax levying body shall order the refund of any excess taxes paid or credit against an outstanding tax with respect to said error or unlawful entry. The amount of any taxes, including relieved school taxes, so refunded or credited shall be a charge upon each municipal corporation, special district or school district to the extent provided in section five hundred fifty-six of this title, and the procedure for making the refund or crediting the tax shall be as prescribed in such section.

5. One copy of an approved application and the order with respect thereto shall be annexed to the tax roll and warrant, or filed therewith in accordance with section fifteen hundred eighty-four of this chapter, by the officer having jurisdiction of the roll and shall become a part thereof.

6. In the case of an application which has been rejected, the tax levying body shall mail a copy thereof to the applicant.

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