N.Y. Real Property Tax Law § 1148: Assistance to vulnerable populations

§ 1148. Assistance to vulnerable populations. 1. Every notice of

unpaid taxes, notice of arrears included in tax statements, personal

notice of commencement of foreclosure proceeding or tax lien sale must

include information about a housing counseling agency or agencies funded

by the New York state office of the attorney general's homeowner

protection program in the region in which the property is located.

2. Upon receiving a return of unpaid taxes pursuant to section nine

hundred thirty-six of this chapter or a comparable provision of law, the

enforcing officer shall send a list of the names, addresses and

telephone numbers, if available, of the residential property owners

included on such return to a housing counseling agency or agencies

funded by the New York state office of the attorney general's homeowner

protection program in the region where the property is located, so that

such agency may make the homeowner aware of free foreclosure prevention

services and options available to the parties.