NY Real Prop Tax L § 987 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 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.