F O R M R E F - 5 8 3
APPLICATION TO CLAIM A REFUND
F I N A N C E
OR TRANSFER CREDIT BASED ON OVERPAYMENT
NEW YORK
OF REAL ESTATE TAXES, WATER CHARGES,
THE CITY OF NEW YORK
SEWER RENTS, OR IMPROVEMENT ASSESSMENTS
DEPARTMENT OF FINANCE
PLEASE READ THIS BEFORE COMPLETING THIS APPLICATION:
USE THIS FORM to apply for a refund or to transfer a valid credit
ONLY in one of the following circumstances:
If you believe that you have overpaid real estate taxes, water charges, sewer
rents, or improvement assessments;
If you paid the correct amount of a tax or charge and another party also paid
the same tax or charge;
If you mistakenly paid a tax or charge on a property in which you have
no interest; or
If you paid a tax or charge that was later cancelled.
DO NOT USE THIS FORM to apply for a refund or to transfer a credit that
has resulted from a reduction in the assessed valuation of a property.
For that type of refund or credit transfer, you must use FORM REF-400.
NYC Department of Finance
Refunds and Adjustments Unit
66 John Street, 1st Floor
New York, NY 10038
nyc.gov/finance
REF-583 rev. 05/04