N.Y. Tax Law § 3017: Notice to taxpayer of exempt property

§ 3017. Notice to taxpayer of exempt property. In or with any notice

to a taxpayer provided under subdivision (d) of section fifty-two

hundred twenty-two of the civil practice law and rules, or under

subdivision (c) of section fifty-two hundred thirty-two of the civil

practice law and rules, at the time and in the manner such notice is

provided, there shall also be provided to such taxpayer a list in

summary form of substantially all property which is exempt from being

applied to the satisfaction of tax warrants, including property listed

in sections fifty-two hundred five and fifty-two hundred six of the

civil practice law and rules. At any time subsequent to the publication

of a notice of sale and prior to the sale of real property pursuant to

section fifty-two hundred thirty-six of the civil practice law and

rules, a sheriff or an officer or employee of the department acting in

the capacity of a sheriff shall mail by first class mail, or shall

personally deliver, to each taxpayer who is a natural person a copy of

the notice required by this section. Where a single notice is provided

to a taxpayer pursuant to this section, it shall be deemed to be

sufficient notice for purposes of complying with subdivision (d) of

section fifty-two hundred twenty-two and subdivision (c) of section

fifty-two hundred thirty-two of the civil practice law and rules if it

contains the same basic text or information contained in the notice

required by such subdivisions. This section shall not apply to an

income execution under section fifty-two hundred thirty-one of the civil

practice law and rules.