Refunds excess school taxes in Rockland County due to erroneous tax levy increases for 2024-2025.

The bill mandates the refund of excess school taxes collected by school districts in Rockland County for the 2024-2025 school tax levy, resulting from erroneous tax levy increases. An "erroneous tax levy increase" is defined as any increase based on incorrect financial information, clerical error, mathematical error, or other miscalculation. The refund can be issued as a direct payment to the taxpayer or as a credit on a subsequent school tax bill. The commissioner of taxation and finance is authorized to promulgate necessary rules.

Refunds excess school taxes in Rockland County due to erroneous tax levy increases for 2024-2025.

The bill mandates the refund of excess school taxes collected by school districts in Rockland County for the 2024-2025 school tax levy, resulting from erroneous tax levy increases. An "erroneous tax levy increase" is defined as any increase based on incorrect financial information, clerical error, mathematical error, or other miscalculation. The refund can be issued as a direct payment to the taxpayer or as a credit on a subsequent school tax bill. The commissioner of taxation and finance is authorized to promulgate necessary rules.