N.Y. Real Property Tax Law § 510-a: Notice to property owners of changes in the taxable status of their property

§ 510-a. Notice to property owners of changes in the taxable status of

their property. 1. Notwithstanding the provisions of any general,

special or local law to the contrary, the assessors in towns, counties,

and cities, having power to determine the taxable status of property for

tax purposes shall, not later than ten days prior to the date for

hearing complaints in relation to assessments, or in the case of the

city of New York, not later than thirty days prior to the final date for

filing an appeal, mail to each owner of such real property in their

town, city or county a notice of change which said assessors have made

in the taxable status of such property from the status of (a) wholly

exempt to taxable in whole or in part or (b) taxable in part to taxable

in whole. Such notice shall 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. Provided, however, that no such

notice shall be required when a STAR exemption has been removed upon the

request of the property owner or at the direction of the commissioner.

2. 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 taxes on such real property.

3. 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; provided such notice addresses the

discontinuance of an exemption granted on the assessment roll of the

preceding year to the property for which the notice is sent.