Form Rp-556 - Application For Refund Or Credit Of Real Property Taxes Page 2
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2Page 2 of 2 RP-556 (12/17)
Instructions
General information
(c) an incorrect entry of acreage which was considered by the
assessor in valuing the parcel and which resulted in an
Where to send
incorrect assessed valuation, where such acreage is shown
Submit two copies of this application to the County Director of
to be incorrect on a survey submitted by the applicant
Real Property Tax Services (in Nassau and Tompkins Counties,
(d) not applicable to refunds
submit to Chief Assessing Officer). In a village which has
(e) not applicable to refunds
retained its assessing unit status, submit to the village assessor
(f)
misclassification of a parcel in an approved assessing unit
or chairman of village board of trustees.
which is exclusively used for either residential or non-
residential purposes
When to send
You must submit this application within three years of the
Unlawful entry (RPTL section 500, subdivision 7):
annexation of the warrant for the collection of such tax.
(a) an assessment of wholly exempt property on the taxable
portion of the assessment roll
Refunds
(b) an assessment of real property located entirely outside the
If the tax was already paid, and the application is approved, the
boundaries of the assessing unit, the school district, or the
applicant is entitled to a refund of the overpayment.
special district in which the real property is designated as
being located
Credits
(c) an entry made by a person or body without the authority to
If the tax has not yet been paid, and the application is approved,
make such entry
the applicant is entitled to a credit reducing the amount of the
outstanding tax. The corrected tax must be paid with the interest
(d) an assessment of taxable state land which exceeds the
and penalties that have accrued up to that point. No additional
assessment as approved by the Office of Real Property Tax
interest and penalties will be imposed if the corrected tax is paid
Services (ORPTS)
within eight days of the date on which the notice of approval
(e) an assessment of special franchise property which exceeds
is mailed to the applicant. The interest and penalties on the
the final assessment as made by ORPTS or the full value of
credited portion of the tax are cancelled.
that special franchise as determined by ORPTS adjusted by
the final state equalization rate established by the ORPTS
Types of correctable errors
for the assessment roll upon which that value appears
Real Property Tax Law (RPTL) section 550 recognize the
For an unlawful entry, attach a statement signed by assessor
following types of correctable errors:
or majority of board of assessors substantiating that that parcel
Clerical error (RPTL section 500, subdivision 2):
should have been granted tax exempt status on tax roll.
(a) an entry of assessed value on the tax roll which differs from
Directed reinstatements:
the entry for the same parcel on the property record card,
Enter Directed reinstatement on the report required by Part 2
field book, or other final work product of the assessor, or the
only when an Enhanced STAR Exemption or a senior citizens
final verified statement of the board of assessment review
exemption was properly removed but is being reinstated under
due to an error in transcription
the good cause authorization of Real Property Tax Law (RPTL)
(b) a mathematical error in the calculation of a partial
sections 425(6)(a-2) or 467(8-a). In such a case, the written
exemption
report of the county director or village assessor must indicate
(c) an incorrect entry due to failure of the assessor to act on a
that there has been a good cause finding, and a copy of the
partial exemption
written report must be attached to this form.
(d) an arithmetical error in the calculation or extension of the
tax
(e) 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
(f)
a duplicate entry of the description or assessed valuation, or
both, of an entire single parcel
(g) 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
(h) an incorrect entry on a tax roll of a re-levied school tax or
re-levied village tax which has been previously paid
(i)
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 500, subdivision 3):
(a) the assessment of an improvement destroyed or removed
prior to taxable status date
(b) the assessment of an improvement not in existence or
present on a different parcel
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