2023 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.