N.Y. Real Property Tax Law § 554: Correction of errors on tax rolls

§ 554. Correction of errors on tax rolls. 1. The appropriate tax

levying body may correct a clerical error, an unlawful entry, or an

error in essential fact other than an error in essential fact as defined

in paragraph (d) of subdivision three of section five hundred fifty of

this title in accordance with the provisions of this section.

2. Whenever it appears to an owner of real property, or any person who

would be entitled to file a complaint pursuant to section five hundred

twenty-four of this chapter, that a clerical error, an unlawful entry or

error in essential fact described in subdivision one of this section is

present on the tax roll in regard to his real property, such owner or

other person, may, at any time prior to the expiration of the warrant,

file an application in duplicate with the county director of real

property tax services for the correction of such error.

3. The application for correction of a clerical error, an unlawful

entry or error in essential fact pursuant to this section shall be on a

form and shall contain such information as prescribed by the

commissioner, including any available proof that such error occurred,

and shall be available in the offices of all collecting officers and in

the office of the county director. For an error in essential fact, the

application for correction shall include a copy of the property record

card, field book, or other final work product upon which the incorrect

assessment was based and a copy of any existing municipal record which

substantiates the occurrence of the error. For an unlawful entry as

defined in paragraph (a) of subdivision seven of section five hundred

fifty of this title, the application for correction shall include a

statement by the assessor or by a majority of a board of assessors

substantiating that the assessor or assessors have obtained proof that

the parcel which is the subject of the application should have been

granted tax exempt status; the failure to include such statement shall

render the application null and void and shall bar the tax levying body

from ordering correction of the tax roll pursuant to this section.

4. (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, unlawful entry or error in

essential fact to determine whether the error exists, and on such

investigation he may require and shall receive from any officer,

employee, department, board, bureau, office or other instrumentality of

the appropriate municipal corporation such facilities, assistance and

data as will enable him to properly consummate his studies and

investigations hereunder.

(b) Upon completion of such investigation the county director shall

immediately transmit a written report of such investigation and his or

her recommendation for action thereon, together with both copies of the

application, to the tax levying body. If the same alleged error also

appears on a current assessment roll, the county director shall also

file a copy of such report and recommendation with the appropriate

assessor and board of assessment review who shall consider the same to

be the equivalent of a petition for correction filed with such board

pursuant to section five hundred fifty-three of this title.

5. The tax levying body, at a regular or special meeting, upon the

presentation of an application filed pursuant to this section and the

written report described by subdivision four of this section, shall:

(a) examine the application and report to determine whether the

claimed clerical error, unlawful entry or error in essential fact

exists;

(b) reject an application where it is determined that the claimed

clerical error, unlawful entry or error in essential fact does not exist

by making a notation on the application and the copy thereof that the

application is rejected and the reasons for the rejection;

(c) approve an application where it is determined that the claimed

clerical error, unlawful entry or error in essential fact does exist by

making a notation on the application and the copy thereof that the

application is approved and by entering thereon the correct extension of

taxes;

(d) make an order setting forth the corrected taxes and directing the

officer having jurisdiction of the tax roll to correct such roll;

(e) transmit immediately to the officer having jurisdiction of the tax

roll the order and all applications that have been approved;

(f) mail an application that has been rejected to the applicant;

(g) mail a notice of approval of an application that has been approved

to the applicant;

(h) file with the records of the tax levying body the copies of all

applications.

6. The officer having jurisdiction of the tax roll, upon receipt of

the order described in subdivision five of this section, shall

immediately correct the tax roll as directed by the order and shall

collect the corrected taxes as determined by the tax levying body. The

order and approved applications 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.

7. (a) An applicant who files his application with the county director

within the period when taxes may be paid without interest, may, if his

application is approved, 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 notice of approval is mailed pursuant to paragraph

(g) of subdivision five of this section.

(b) An applicant other than one described in paragraph (a) of this

subdivision shall pay interest as prescribed by law on the corrected

tax; provided, however, that no additional interest shall be imposed if

the corrected amount of the tax is paid within eight days of the date on

which the notice of approval is mailed pursuant to paragraph (g) of

subdivision five of this section, unless such eight day period would end

after the expiration of the warrant, in which case the period for paying

the corrected tax without additional interest shall end upon the

expiration of the warrant.

8. The powers and duties imposed by this section upon the county

director of real property tax services shall be performed by such

officer for tax levies for county, city, town, special district and

school district purposes except that (a) in the case of counties having

the power to assess real property for tax purposes such powers and

duties shall be performed by the chief assessing officer or the chairman

of the county board of assessors and, (b) in the case of villages, for

village tax purposes, such powers and duties shall be performed by the

village assessor or the chairman of the village board of assessors;

provided, however, that if the village has enacted a local law as

provided in subdivision three of section fourteen hundred two of this

chapter, the county director shall perform the powers and duties imposed

upon such officer by this section on behalf of such village.

9. (a) A tax levying body may, by resolution, delegate to an official

who is empowered to authorize payment of bills without prior audit by

such body or, in the event there is no official so empowered, to an

official responsible for the payment of bills upon audit of the

appropriate municipal corporation so designated by it, the authority to

perform the duties of such tax levying body, as provided in this

section. Such resolution shall only be in effect during the calendar

year in which it is adopted and shall designate that such delegation of

authority is applicable only where the recommended correction is

twenty-five hundred dollars or less, or such other sum not to exceed

twenty-five hundred dollars.

(b) Where such resolution is adopted and the recommended correction

does not exceed the amount specified in the designating resolution, the

county director shall transmit the written report of the investigation

and recommendation, together with both copies of the application, to the

official designated by the tax levying body. Upon receipt of the written

report, the designated official shall follow the procedure which the tax

levying body would follow in making corrections, provided, however,

where the designated official denies the correction, in whole or in

part, such official shall transmit to the tax levying body for its

review and disposition pursuant to subdivision five of this section the

written report of the investigation and recommendation of the county

director, together with both copies of the application and the reasons

that the designated official denied the correction. Where the

recommendation of the county director is to deny the application or the

correction requested is an amount in excess of the amount authorized in

the enabling resolution, the county director shall transmit the written

report of the investigation and recommendation, together with both

copies of the application, to the tax levying body.

(c) On or before the fifteenth day of each month, the designated

official shall submit a report to the tax levying body of the

corrections processed by such official during the preceding month. Such

report shall indicate the name of each recipient, the location of the

property and the amount of the correction.