N.Y. Real Property Tax Law § 923: Duplicate tax statements for elderly and disabled property owners

§ 923. Duplicate tax statements for elderly and disabled property

owners. 1. Definitions. For purposes of this section:

(a) "eligible taxpayer" shall mean a senior citizen or disabled

owner-occupant of residential real property consisting of no more than

three family dwelling units;

(b) "disabled" shall mean (i) a physical or mental impairment,

including, but not limited to, those of neurological, emotional or

sensory origins, which substantially limits one or more of such person's

major life activities; (ii) a record of such an impairment; or (iii) is

regarded as having such an impairment as certified by a licensed

physician of this state;

(c) "enforcing officer" shall mean the officer responsible to enforce

the collection of unpaid real property taxes;

(d) "senior citizen" shall mean a person who is sixty-five years of

age or older as of the last date on which an application pursuant to

this section may be made.

2. An eligible taxpayer may request a duplicate tax statement and a

duplicate copy of any statement relative to unpaid real property taxes

which are required by this chapter or any special act, local law,

charter or administrative code to be sent to an adult third party. Such

request shall be made on a form prescribed by the commissioner and shall

be submitted to the collecting officer of the municipal corporation in

which the eligible taxpayer resides no later than the date adopted by

the legislative body of such municipal corporation pursuant to section

nine hundred twenty-two of this title. Such form shall provide a section

whereby the designated third party shall authorize consent to such

designation. Such request for a duplicate tax statement and a duplicate

copy of any statement relative to unpaid real property taxes shall be

effective upon receipt by the collecting officer.

3. The collecting officer shall maintain a list of all eligible

property owners residing in such municipal corporation who have

requested duplicate tax statements and a duplicative copy of any

statement relative to unpaid real property taxes. The collecting officer

shall forward a copy of the eligible taxpayer's request to the enforcing

officer of such municipal corporation, who shall maintain a list of such

eligible taxpayers for the purposes of complying with the provisions of

this section.

4. A duplicate tax statement shall be sent by the collecting officer

to the third party designated by an eligible taxpayer at the same time

and in the same manner as the statement of taxes is given to the

eligible taxpayer. Such duplicate tax statement shall carry the

following legend, either imprinted thereon or on an enclosure:

"Duplicate Tax Statement. This statement is sent to you at the request

of the property owner shown on the statement in the expectation that you

will help the property owner avoid late payment of the enclosed tax

bill, although you are under no legal obligation to do so. Your

cooperation and assistance are greatly appreciated."

5. A duplicate copy of any statement relative to unpaid taxes required

by this chapter or any special act, local law, charter or administrative

code shall be mailed to the third party designated by the eligible

taxpayer at the same time and in the same form as the statement of

unpaid taxes is given to the eligible taxpayer. Such duplicate copy of

such statement shall carry the following legend, either imprinted

thereon or on an enclosure:

"Duplicate Delinquency Statement. This statement is sent to you at the

request of the property owner shown on the statement in the expectation

that you will help the property owner to make payment of the delinquent

taxes indicated on the enclosed notice of delinquency, although you are

under no legal obligation to do so. Your cooperation and assistance are

greatly appreciated."

6. Failure to mail any duplicate statement required by this section,

or the failure of any third party to receive the same, shall not affect

the validity of the levy, collection or enforcement of such taxes.