N.Y. Real Property Tax Law § 1325: Collecting officer in school district; third party notification notice

§ 1325. Collecting officer in school district; third party

notification notice. 1. The collecting officer shall further enclose

with each statement of taxes described in sections one thousand three

hundred twenty-two and one thousand three hundred twenty-four of this

chapter a notice that any taxpayer who owns residential real property

consisting of no more than three family dwelling units and who is age

sixty-five or over or who is disabled is eligible for a third party

notification procedure if desired. Such notice shall state that any

eligible taxpayer wishing to participate in such procedure must

designate an adult third party to receive notification, that the

designated third party must consent to such notification, where the

appropriate application form may be obtained, and that an application

form must be filed with the collecting officer of the appropriate school

district no later than a specific date, as chosen by resolution of the

school authorities of such school district, which date shall be no

earlier than sixty days prior to the levy of taxes by or on behalf of

such school district. Duplicates of subsequent tax bills and notices of

unpaid taxes shall be mailed to such third party until such time as the

property owner or an administrator or executor of the estate of such

property owner notifies the collecting officer in writing that third

party procedure should cease or until such time as a change of ownership

is indicated on the tax roll or the collecting officer receives notice

of a change of ownership pursuant to section five hundred seventy-four

of this chapter. The collecting officer shall mail an application form

to any eligible taxpayer who requests the same and who includes a

self-addressed, stamped envelope with such request.

2. The collecting officer, upon request by the landowner receiving the

agricultural assessment, shall disclose the dollar value of the

reduction in the tax liability attributable to land receiving such

agricultural assessment.