NY Real Prop Tax L § 922 (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 922 - Statement of Taxes to Be Mailed.

§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax roll  and  warrant, the collecting officer shall mail or, subject to the provisions of  section  one  hundred  four  of  this  chapter,  transmit electronically to each owner of real property at the tax billing address listed  thereon  a  statement  showing  the  amount  of taxes due on the property. The statement must contain:  (i) the mailing address of the owner;  (ii) a description sufficient to effectively apprise the recipient  of the identity and location of the parcel for which it is issued;  (iii)  the taxes due on such parcel and the data used to calculate the amount due, including but not limited to: the full value of  the  parcel as   determined  by  the  assessor;  the  uniform  percentage  of  value applicable to the assessing unit (or, in a special assessing  unit,  the uniform percentage of value applicable to the class) pursuant to section three  hundred  five  of  this  chapter; the total assessed value of the parcel; the assessed value of the exemptions applied to such parcel  for each  taxing  purpose  and  the  full  value  which  each such exemption represents; the taxable assessed value of the  parcel  for  each  taxing purpose; and the tax rate for each taxing purpose;  (iv) the total amount of taxes levied for each taxing purpose, and the percentage increase or decrease in such amount relative to the preceding levy;  (v) the period covered by the taxes;  (vi)  the  time,  manner  and  places  fixed for receiving payments of taxes;  (vii) the name and address of the collecting officer;  (viii) the interest and penalties which shall accrue if payment is not timely made;  (ix) a legend stating "if you wish to receive a receipt for payment of this tax bill, place an 'x' in this box { }";  (x) explanations of any abbreviations or technical terms used  in  the statement of taxes;  (xi)  if  school  district  taxes  are  included on the statement, the school district code established  by  the  department  of  taxation  and finance;  (xii) an explanation of the assessment review process;  (xiii) such other information as may be prescribed by law; and  (xiv)  if,  not  later than ten days after the filing of the preceding tentative assessment roll, the assessing unit mailed to  each  owner  of taxable  real property a notice in a form prescribed by the commissioner containing the information described by subparagraphs (iii) and (xii) of this paragraph (excluding the taxes due on the parcel and the  tax  rate for  each  taxing  purpose), the statement of taxes need not include the information prescribed by subparagraph (xii) of this paragraph.  (b) In addition, in the event that at any time prior to the expiration of his warrant the collecting officer shall receive notice of a transfer of title to real property occurring subsequent  to  the  taxable  status date, such collecting officer shall mail a statement of taxes to the new owner of such real property at the tax billing address listed thereon if the amount of taxes due as listed on the tax roll has not been paid.  (c)  Nothing  contained in this section shall be construed to preclude the personal delivery of a  bill  to  an  owner  or  mortgage  investing institution  and  where  a  bill  is  so  delivered, a reference in this chapter to the mailing of such bill shall be deemed a reference  to  the delivery of such bill, unless the context clearly indicates otherwise.  (d)  Upon  resolution  duly  adopted by the council of a city, or town board of a town, the collecting officer shall cause to be enclosed  with  the  statement  showing  the amount of tax due, a summary of the adopted municipal budget and an explanation of the computation of the tax rate.   1-a.  The  collecting  officer  shall  further  enclose with each such statement a notice that any taxpayer who owns residential real  property consisting  of  no  more than three family dwelling units and who is age sixty-five or over or who is disabled is  eligible  for  a  third  party notification  procedure  if  desired.  Such  notice shall state that any eligible  taxpayer  wishing  to  participate  in  such  procedure   must designate  an  adult  third  party  to  receive  notification,  that the designated third party must consent  to  such  notification,  where  the appropriate  application  form  may be obtained, and that an application form must be filed  with  the  collecting  officer  of  the  appropriate municipal  corporation  no  later  than  a  specific  date, as chosen by resolution of the legislative body of such municipal corporation,  which date  shall  be no earlier than sixty days prior to the levy of taxes by or on behalf of such municipal corporation. Duplicates of subsequent tax bills and notices of unpaid taxes shall be mailed to  such  third  party until such time as the property owner or an administrator or executor of the  estate  of  such  property owner notifies the collecting officer in writing that third party procedure should cease or until such time as  a change  of  ownership  is  indicated  on  the tax roll or the collecting officer receives notice of a change of  ownership  pursuant  to  section five  hundred seventy-four of this chapter. The collecting officer shall mail an application form to any eligible taxpayer who requests the  same and who includes a self-addressed, stamped envelope with such request.   1-b.  The  collecting officer, upon request by the landowner receiving the agricultural assessment, shall disclose  the  dollar  value  of  the reduction  in  the  tax  liability  attributable  to land receiving such agricultural assessment.   2. The cost of the statements and postage shall be  a  charge  against the city or town.   3.  The  failure  to  mail  any  such statement, or the failure of the addressee to receive the same, shall not in any way affect the  validity of the taxes or interest prescribed by law with respect thereto.