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RP-556 (12/19) Department of Taxation and Finance Office of Real Property Tax Services Application for Refund or Credit of Real Property Taxes Names of owners Mailing address of owners (number and street or PO box) Location of property (street address) City, village, or post office State ZIP code City, town, or village State ZIP code Daytime contact number Evening contact number Tax map number of section/block/lot: Property identification (see tax bill or assessment roll) Account number (as appears on tax bill) Amount of taxes paid or payable Date of payment Reasons for requesting a refund or credit: Date application received Date warrant annexed Last day for collection of taxes without interest Recommendation Signature of official Date Amount of taxes paid Amount of taxes due Amount of refund or credit Signature of chief executive officer or official designated by resolution Date Application denied (reason): Part 1 – General information: To be completed in duplicate by the applicant. Part 2 – To be completed by the County Director or Village Assessor. Attach a written report including documentation and recommendation. Specify the type of error and paragraph of subdivision 2, 3, or 7 of Section 550 under which the error falls. Part 3 – For use by the tax levying body or official designated by resolution : (insert number or date, if applicable) I hereby request a refund or credit of real property taxes levied by for the year(s) . (County, city, village, etc.) Signature of applicant Date * If this application is approved, and the same error appears on a current assessment roll, send a copy of this form, including all attachments, to the assessor and board of assessment review. They must treat this application as a petition for the correction of that current roll (Form RP-553). Application approved (Mark an X in the applicable box): Clerical error Error in essential fact Unlawful Entry Approve application* Deny application ---PAGE BREAK--- Page 2 of 2 RP-556 (12/19) General information Where to send Submit two copies of this application to the County Director of Real Property Tax Services (in Nassau and Tompkins Counties, submit to Chief Assessing Officer). In a village which has retained its assessing unit status, submit to the village assessor or chairman of village board of trustees. When to send You must submit this application within three years of the annexation of the warrant for the collection of such tax. Refunds If the tax was already paid, and the application is approved, the applicant is entitled to a refund of the overpayment. Credits If the tax has not yet been paid, and the application is approved, the applicant is entitled to a credit reducing the amount of the outstanding tax. The corrected tax must be paid with the interest and penalties that have accrued up to that point. No additional interest and penalties will be imposed if the corrected tax is paid within eight days of the date on which the notice of approval is mailed to the applicant. The interest and penalties on the credited portion of the tax are cancelled. Types of correctable errors Real Property Tax Law (RPTL) section 550 recognize the following types of correctable errors: Clerical error (RPTL section 550, subdivision an entry of assessed value on the tax roll which differs from the entry for the same parcel 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 due to an error in transcription a mathematical error in the calculation of a partial exemption an incorrect entry due to failure of the assessor to act on a partial exemption an arithmetical error in the calculation or extension of the tax an incorrect entry due to a mistake in the determination or transcription of a special assessment or other charge based on units of service provided by a special district a duplicate entry of the description or assessed valuation, or both, of an entire single parcel an entry on a 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 an incorrect entry on a tax roll of a re-levied school tax or re-levied village tax which has been previously paid an entry on a tax roll which is incorrect by reason of a mistake in transcription of a re-levied school tax or re-levied village tax Error in essential fact (RPTL section 550, subdivision the assessment of an improvement destroyed or removed prior to taxable status date the assessment of an improvement not in existence or present on a different parcel an incorrect entry of acreage which was considered by the assessor in valuing the parcel and which resulted in an incorrect assessed valuation, where such acreage is shown to be incorrect on a survey submitted by the applicant not applicable to refunds not applicable to refunds misclassification of a parcel in an approved assessing unit which is exclusively used for either residential or non- residential purposes Unlawful entry (RPTL section 550, subdivision an assessment of wholly exempt property on the taxable portion of the assessment roll an assessment of real property located 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 an entry made by a person or body without the authority to make such entry an assessment of taxable state land which exceeds the assessment as approved by the Office of Real Property Tax Services (ORPTS) an assessment of special franchise property which exceeds the final assessment as made by ORPTS or the full value of that special franchise as determined by ORPTS adjusted by the final state equalization rate established by the ORPTS for the assessment roll upon which that value appears For an unlawful entry, attach a statement signed by assessor or majority of board of assessors substantiating that that parcel should have been granted tax exempt status on tax roll. Instructions