NY Real Prop Tax L § 923 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 3 - Collection of Taxes; Return of Collecting Officer 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.