N.Y. Real Property Tax Law § 922: Statement of taxes to be mailed

§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax

roll and warrant, the collecting officer shall mail or, subject to the

provisions of section one hundred four of this chapter, transmit

electronically to each owner of real property at the tax billing address

listed thereon a statement showing the amount of taxes due on the

property. The statement must contain:

(i) the mailing address of the owner;

(ii) a description sufficient to effectively apprise the recipient of

the identity and location of the parcel for which it is issued;

(iii) the taxes due on such parcel and the data used to calculate the

amount due, including but not limited to: the full value of the parcel

as determined by the assessor; the uniform percentage of value

applicable to the assessing unit (or, in a special assessing unit, the

uniform percentage of value applicable to the class) pursuant to section

three hundred five of this chapter; the total assessed value of the

parcel; the assessed value of the exemptions applied to such parcel for

each taxing purpose and the full value which each such exemption

represents; the taxable assessed value of the parcel for each taxing

purpose; and the tax rate for each taxing purpose;

(iv) the total amount of taxes levied for each taxing purpose, and the

percentage increase or decrease in such amount relative to the preceding

levy;

(v) the period covered by the taxes;

(vi) the time, manner and places fixed for receiving payments of

taxes;

(vii) the name and address of the collecting officer;

(viii) the interest and penalties which shall accrue if payment is not

timely made;

(ix) a legend stating "if you wish to receive a receipt for payment of

this tax bill, place an 'x' in this box { }";

(x) explanations of any abbreviations or technical terms used in the

statement of taxes;

(xi) if school district taxes are included on the statement, the

school district code established by the department of taxation and

finance;

(xii) an explanation of the assessment review process;

(xiii) such other information as may be prescribed by law;

(xiv) if, not later than ten days after the filing of the preceding

tentative assessment roll, the assessing unit mailed to each owner of

taxable real property a notice in a form prescribed by the commissioner

containing the information described by subparagraphs (iii) and (xii) of

this paragraph (excluding the taxes due on the parcel and the tax rate

for each taxing purpose), the statement of taxes need not include the

information prescribed by subparagraph (xii) of this paragraph; and

(xv) notwithstanding any general, special or local law to the

contrary, if the taxes set forth in the statement are payable in

installments such statement shall clearly disclose the due dates for

payment of such installments without interest or penalties.

(b) In addition, in the event that at any time prior to the expiration

of his warrant the collecting officer shall receive notice of a transfer

of title to real property occurring subsequent to the taxable status

date, such collecting officer shall mail a statement of taxes to the new

owner of such real property at the tax billing address listed thereon if

the amount of taxes due as listed on the tax roll has not been paid.

(c) Nothing contained in this section shall be construed to preclude

the personal delivery of a bill to an owner or mortgage investing

institution and where a bill is so delivered, a reference in this

chapter to the mailing of such bill shall be deemed a reference to the

delivery of such bill, unless the context clearly indicates otherwise.

(d) Upon resolution duly adopted by the council of a city, or town

board of a town, the collecting officer shall cause to be enclosed with

the statement showing the amount of tax due, a summary of the adopted

municipal budget and an explanation of the computation of the tax rate.

1-a. The collecting officer shall further enclose with each such

statement 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

municipal corporation no later than a specific date, as chosen by

resolution of the legislative body of such municipal corporation, which

date shall be no earlier than sixty days prior to the levy of taxes by

or on behalf of such municipal corporation. 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.

1-b. 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.

1-c. Each statement of taxes pertaining to residential property shall

contain or be accompanied by a notice or legend reading substantially as

follows: "IF YOU ARE A SENIOR CITIZEN, A PERSON WITH A PHYSICAL

DISABILITY AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION

FROM PROPERTY TAXES. Eligible homeowners have until (insert date) to

apply for such exemptions. For further information please call or write

the assessor's office" followed by the telephone number and address of

that office.

2. The cost of the statements and postage shall be a charge against

the city or town.

3. The failure to mail any such statement, or the failure of the

addressee to receive the same, shall not in any way affect the validity

of the taxes or interest prescribed by law with respect thereto.