In New York, a new law was introduced affecting review processing for tax assessments. The new law requires a surety bond in relation to the review processes for tax assessments made by local authorities. Any individuals who dispute the tax or requests a reimbursement must deposit a quantity equivalent to the tax and any penalties unpaid with a surety bond from a surety licensed in the state for the costs of the proceeding. The petitioner has the alternative of acquiring a surety bond equal to the amount of taxes, as well as interest and penalties, in addition to the costs bond. Any individuals debating a denied refund claim is subject to the alike surety bond requirements.