RCNY tit. 19, ch. 35 — Refunds of Erroneous or Excess Payments of Taxes, Assessments, Water Charges and Sewer Rents | Rules of the City of New York (current through rules effective October 16, 2026) — City of New York

19 RCNY § 35-01 Certiorari Proceedings or Settlements Correcting Assessed Valuations.

§ 35-01 Certiorari Proceedings or Settlements Correcting Assessed Valuations. Refunds of overpayments resulting from correction of assessed valuations by certiorari proceedings or tri-departmental settlements may be obtained only by filing formal application with the Financial Services Unit, 25 Elm Place, 4th Floor, Brooklyn, New York 11201. The following steps are to be taken in applying for a refund or transfer: (a) Service: (1) Serve the Comptroller with a certified and conformed copy of each Court Order if costs are involved. (2) Serve the New York City Commissioner of Finance with a certified copy of the Court Order if no costs are involved. (b) Submit to the Financial Services Unit the following evidence: (1) All original receipted bills covering payments of the taxes involved. Where receipted bills are missing photostatic copies of both sides of the checks used in payment thereof must be presented together with affidavit setting forth efforts made to locate bills. (2) All cancelled checks or photostatic copies of both sides thereof. If checks are missing, bank statements or letters may be submitted in lieu thereof showing clearance of check used together with an affidavit setting forth efforts made to locate check. If no proof of payment is available, a Surety Bond equal to the amount of refund must be submitted. However, if the refund claim for the Court Order period is less than $1,000.00 and proof of payment is not available for a cancelled check of less than $1,000.00, and the cash record register indicates that this payment has been made, no Surety Bond shall be required. (3) A conformed copy of Court Order must be presented to the City Collector in addition to the certified copy served on either the Comptroller or Commissioner of Finance. (4) If an Estate, Trust, Committee, Power of Attorney or other similar capacity is involved, an official certificate or copy of the Court Order showing appointment must be submitted.

19 RCNY § 35-02 Ordinary Overpayments and Double Payments.

§ 35-02 Ordinary Overpayments and Double Payments. Application for refund or transfer of over and double payments of taxes, water charges, sewer rents and assessments may be made by submitting the following to the Financial Services Unit: (a) All original receipted bills covering payments the taxes involved. Where receipted bills are missing, photostatic copies of both sides of the checks used in payment thereof must be presented together with affidavit setting forth efforts made to locate bills. (b) All cancelled checks or photostatic copies of both sides thereof. If checks are missing, bank statements or letters may be submitted in lieu thereof showing clearance of check used together with an affidavit setting forth efforts made to locate check. If no proof of payment is available, a Surety Bond for twice the sum of refund must be submitted. (c) If an Estate, Trust, Committee, Power of Attorney or other similar capacity is involved, an official certificate or copy of the Court Order showing appointment must be submitted.