N.Y. Real Property Tax Law § 518: Change in tax billing address

§ 518. Change in tax billing address. Where the assessor receives a

report of a transfer occurring after the taxable status date, or is

otherwise notified of a change in tax billing address, the assessor

shall enter the new tax billing address on the data file, as that term

is defined in section fifteen hundred eighty-one of this chapter. Where

no such data file exists, the assessor shall enter the new tax billing

address on the assessment roll. If the assessor does not have custody of

the assessment roll when such report is received, he or she shall report

the new tax billing address to the person having custody of the tax

roll, which person shall enter the new tax billing address on the tax

roll. Nothing contained herein shall be construed to authorize a change

of the name of the owner included in the data file or appearing on the

roll.