N.Y. Real Property Tax Law § 510: Notice of increased assessments in towns, cities and certain counties

§ 510. Notice of increased assessments in towns, cities and certain

counties. 1. Notwithstanding the provisions of any general, special or

local law to the contrary, the assessors in towns, cities and counties

having power to assess property for tax purposes shall not sooner than

one hundred twenty days preceding the date on which the tentative

assessment roll is scheduled to be filed and not later than ten days

prior to the date for hearing complaints in relation to assessments mail

to each owner of real property in their town, city or county a notice of

any increase in the assessment thereof for that year. Such notice shall,

at a minimum, specify each parcel of real property, the assessed

valuation thereof for that year and the previous year and the net

increase in the assessment. Such notice shall indicate whether it

includes a preliminary assessment or a tentative assessment. For

purposes of this section, a "preliminary assessment" is an assessment as

determined by the assessor which does not yet appear on the tentative

assessment roll and a "tentative assessment" is an assessment as it

appears on the tentative assessment roll. Where a notice of preliminary

assessment was sent and the tentative assessment of the parcel differs

from its preliminary assessment, not later than ten days prior to the

date for hearing complaints in relation to assessments, the assessor

shall mail a notice to the owner of such property stating the

preliminary assessment and the tentative assessment. All notices sent

pursuant to this section shall also include a statement of the date or

dates and times at which the board of assessment review shall meet to

hear complaints with respect to assessments and that a publication

containing procedures for contesting an assessment is available at the

assessor's office. Failure to mail any such notice or failure of the

owner to receive the same shall not prevent the levy, collection and

enforcement of the payment of the taxes on such real property. The

provisions of this section shall not apply to the city of New York which

shall continue to be subject to the provisions of the New York city

charter.

2. The provisions of subdivision one of this section shall not apply

to any assessing unit which sends an assessment disclosure notice and,

if thereafter required, a notice of change, pursuant to section five

hundred eleven of this chapter.

3. No separate notice shall be required to be mailed pursuant to this

section for property subject to taxation pursuant to title two of this

article provided the assessor complies with the notice provision of

section five hundred forty-two of such title.