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Q&A

Chair Lee on business tax refunds for GCT and UBT

New York City Council · Jun 9, 2026 · starts 0:21:08 · 1 min 22 sec

Lee asks about ongoing business tax refund processing for FY26 and FY25. Commissioner Lee confirms DOF expects to continue issuing refunds, with about 304 potential refunds totaling approximately $81 million by year's end, depending on timing and audit resolutions.

Linda Lee

And then the business tax refunds.

Linda Lee

DOF has been processing refunds for the general corporation tax and unincorporated business tax since the beginning of FY26, with some of these refunds occurring back to FY year 25.

Linda Lee

Does DOF expect to continue issuing refunds for both sets of business taxes through the end of the fiscal year and into the next fiscal year?

Linda Lee

If so, how much does DOF anticipate issuing in refunds?

Linda Lee

For both taxes by the end of the fiscal year 26?

Richard Lee

So yes, we do expect to continue issuing refunds for both fiscal years 26 and 25.

Richard Lee

For many businesses, it's not actually that unusual to have pending refund requests, especially if tax filers are asking for an amendment or an extension or things like that.

Richard Lee

Some of the taxpayers also may be under DOF audit.

Richard Lee

And we might not be issuing the tax refund.

Richard Lee

the refund until that's resolved.

Richard Lee

And so the latest business collection tax system right now report shows that we have about 304 refunds that could potentially be issued by the end of this year.

Richard Lee

Again, potential because it's really depending on timing.

Richard Lee

But these refunds total about $81 million total.

Linda Lee

Okay.