New York § 734 Refund of taxes resulting from small claims assessment review

New York Statutes

§ 734 — Refund of taxes resulting from small claims assessment review

New York § 734

Law RPTReal Property Tax

Title 1-ASpecial Proceeding For Small Claims Assessment Review

Art. 7Judicial Review

This text of New York § 734 (Refund of taxes resulting from small claims assessment review) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 734 (2026).

Text

  § 734. Refund of taxes resulting from small claims assessment review.\n1. If in a final order in any proceeding under this title, it is\ndetermined that the assessment reviewed was excessive or unequal\npursuant to section seven hundred thirty of this title and ordered or\ndirected that the same be corrected and such order is not made in time\nto enable the assessors or other appropriate officer, board or body to\nmake a new or corrected assessment prior to the expiration of the\nwarrant for the collection of any tax or special ad valorem levy upon\nthe real property the assessment of which has been determined to be\nexcessive or unequal, then any amount at any time collected upon such\nexcessive or unequal assessments shall be refunded within ninety days of\nsuch decision in the same ma

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§ 734. Refund of taxes resulting from small claims assessment review.\n1. If in a final order in any proceeding under this title, it is\ndetermined that the assessment reviewed was excessive or unequal\npursuant to section seven hundred thirty of this title and ordered or\ndirected that the same be corrected and such order is not made in time\nto enable the assessors or other appropriate officer, board or body to\nmake a new or corrected assessment prior to the expiration of the\nwarrant for the collection of any tax or special ad valorem levy upon\nthe real property the assessment of which has been determined to be\nexcessive or unequal, then any amount at any time collected upon such\nexcessive or unequal assessments shall be refunded within ninety days of\nsuch decision in the same manner as provided for in section seven\nhundred twenty-six of this chapter or as is otherwise provided by law\nwith respect to Nassau and Suffolk counties, provided, however, that no\napplication need be made by the petitioner for such refund. The notice\nof the hearing officer to the clerk of the tax district shall constitute\nan application for refund for the purpose of this section. Where a\nrefund is not made within ninety days, interest in the amount of one\npercent per month shall be added to the amount to be refunded for each\nmonth or part thereof in excess of ninety days and paid to the\npetitioner. Notwithstanding paragraph (a) or (b) of subdivision one of\nsection seven hundred twenty-six of this chapter, where an assessment\nreduction is not in excess of ten thousand dollars the amount of tax or\nother levy, including interest thereon, to be refunded shall be charged\nto the municipal corporation or special district by or on behalf of\nwhich they were levied; or as is otherwise provided by law with respect\nto Nassau and Suffolk counties.\n 2. In a city having a population of one million or more, the notice of\nthe hearing officer shall be mailed to the office of the city collector.\n