The first batch of checks was destroyed because it failed to give credit for the refund to the governor and state legislature, the New York Post reports learning.
A copy of the first run of checks says that New York "is rebating a portion of your 2006-2007 school taxes" and directs taxpayers to the Department of Taxation and Finance Web site for more information.
According to a copy of the new checks obtained by the Post, recipients are told that the rebate was "approved by Governor George Pataki and the State Legislature."
A spokesman says the first batch was destroyed because the department didn't think the message adequately explained the nature of the refund.
When the question of rebates was before the legislature, Pataki opposed the move.