N.Y. Real Property Tax Law § 987: Notice of unpaid taxes

§ 987. Notice of unpaid taxes. 1. The collecting officer shall, on or

after the thirty-first day following the expiration of the period during

which taxes may be paid without interest, but no later than the sooner

of the eighty-fifth day after such expiration or the fifteenth day prior

to the expiration of the warrant for the collection of taxes, mail a

notice to each owner of real property upon which taxes remain unpaid on

the tax roll to which his or her warrant relates; provided, however, in

the county of Monroe, the collecting officer shall no later than the

sooner of the ninetieth day after such expiration or the fifteenth day

prior to the expiration of the warrant for the collection of taxes, mail

a notice to each owner of real property upon which taxes remain unpaid

on the tax roll to which his or her warrant relates. This notice shall

be sent to the mailing address of the owner and a copy of such notice

shall be sent to the tax billing address, if different. The governing

body of the municipal corporation may adopt a local law or resolution

providing for the expense of mailing such notices, which shall be an

additional penalty of not more than two dollars chargeable against the

parcel. Such notice shall at least contain the following and may be

attached to or be part of a duplicate copy of the tax bill:

"The taxes on your property have not been paid. If the taxes should

have been paid through a real property tax escrow account, please

immediately notify the holder of the account that the taxes have not yet

been paid."

2. In a municipal corporation which accepts payments of taxes in

installments, the provisions of this section shall be applicable to each

unpaid installment; provided, however, that with respect to the first

installment payment for any fiscal year, the notice required by this

section shall be sent no later than eighty-five days after the last date

on which such payment was payable without interest, provided, however,

in the county of Monroe the notice required by this section shall be

sent no later than ninety days after the last date on which such payment

was payable without interest, and that with respect to installment

payments other than the first installment payment for a fiscal year,

such notice shall be sent no later than one hundred twenty days after

the last date on which such installment was payable without interest.

3. The address to which each such notice to the owner shall be mailed

shall be the mailing address of the owner as reported pursuant to

section five hundred seventy-four of this chapter or as otherwise

reported to the collecting officer; provided, however, that if no such

address has been reported, such notice shall be mailed to the address of

the property as shown on the tax roll.

4. The failure to mail any such notice, or the failure of the

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

of taxes or interest prescribed by law with respect thereto.

5. The provisions of this section shall apply to all municipal

corporations, other than school districts, notwithstanding any general,

special or local law to the contrary; provided, however, that where a

school district tax has been levied together with the taxes of a city or

town, the notice of the city or town collecting officer shall make

reference to the school district taxes.